Fla. Admin. Code Ann. R. 12D-3.001 - Introduction
These rules are adopted to implement the provisions of Section 196.199, F.S., relating to taxation of interests of non-governmental lessees in property owned by governmental units. All applicable collection, administration and enforcement provisions of Chapter 199, F.S. 2005, shall apply to those leasehold interests taxed as intangibles pursuant to Section 196.199(2)(b), F.S.
Notes
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented s. 9., Chapter 2006-312, L.O.F., 196.001, 196.199, 199.023(2005), 199.032(2005) FS.
New 12-31-80, Formerly 12D-3.01, Amended 10-2-07.
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.