Florida Proposed Rules
| Rule Number: Rule Title |
| 12-3.0012 | Definitions |
| 12-3.0015 | Interest Applicable to Unpaid Tax Liabilities or Amounts Not Timely Refunded |
| 12-3.0017 | Adoption of Materials That Contain Departmental Procedures |
|
| Next Step: | At the September 30, 2025, meeting, the Governor and Cabinet approved the publication of the
Notice of Proposed Rulemaking and subsequent adoption of the proposed rules if the substance of the proposed rules [including materials incorporated by reference, if any] remained
unchanged upon reaching the date applicable to filing for final adoption pursuant to s. 120.54(3)(e)2., F.S. No substantive changes were made to these rules and the Department filed
these rules for certification with the Department of State on December 9, 2025. These rules will go into effect on December 29, 2025. |
| Certification Package: | December 9, 2025 |
| Certification Letter to JAPC: | November 25, 2025 |
| Hearing Information: | November 4, 2025 (canceled, no request) |
| Letter to JAPC: | October 16, 2025 |
| Notice of Correction: | October 16, 2025 (Vol. 51, No. 202) |
| Package Filed with JAPC: | October 13, 2025 |
| Notice of Proposed Rule: | October 10, 2025 (Vol. 51, No. 198) |
| Cabinet Agenda for Hearing: | September 30, 2025 |
| Notice of Public Meeting - Cabinet for Hearing: | September 23, 2025 (Vol. 51, No. 185) |
| Workshop Information: | August 14, 2025 |
| Draft Rule Language: | August 14, 2025 |
| Notice of Rule Development: | July 31, 2025 (Vol. 51, No. 148) |
Purpose:
The purpose of the draft amendment to Rule 12-3.0012, F.A.C., is to remove the unnecessary definition of department within Department of Revenue administrative rules.
The purpose of the draft amendment to Rule 12-3.0015, F.A.C. (Interest Applicable to Unpaid Tax Liabilities or Amounts Not Timely Refunded), is to remove an outdated provision regarding interest, and outdated and unnecessary examples regarding the calculation of interest.
The purpose of the draft amendment to Rule 12-3.0017, F.A.C. (Adoption of Materials That Contain Departmental Procedures), is to update the information on how to obtain copies of forms from the Department.
