Florida Administrative Code
12 - DEPARTMENT OF REVENUE
12B - Miscellaneous Tax
Chapter 12B-5 - TAX ON MOTOR FUELS, DIESEL FUELS, AVIATION FUELS, POLLUTANTS, AND NATURAL GAS FUEL
Part V - TAX ON NATURAL GAS FUEL
Section 12B-5.500 - Natural Gas Fuel Retailers
Universal Citation: FL Admin Code R 12B-5.500
Current through Reg. 50, No. 187; September 24, 2024
(1) General Information.
(a) A "natural gas fuel retailer"
means any person who sells, produces, or refines natural gas fuel for use in a
motor vehicle as defined in section
206.01(23),
F.S.
(b)
1. Individuals who use residential refueling
devices located at a person's primary residence are not required to be licensed
as a natural gas fuel retailer.
2.
Any person who has facilities for placing natural gas fuel into the supply
system of an internal combustion engine fueled by individual portable
containers of 10 gallons or less is not required to be licensed as a natural
gas fuel retailer.
(2) Licensing.
(a) To obtain an annual license as a natural
gas fuel retailer, every person required to obtain a license must file Form
DR-156, Florida Fuel Tax Application (incorporated by reference in rule
12B-5.150, F.A.C.), and the
required attachments, with the Department, as provided in the
application.
(b) Each license is
required to be renewed annually by filing Form DR-156R, Renewal Application for
Florida Fuel/Pollutant License (incorporated by reference in rule
12B-5.150, F.A.C.), and the
required attachments with the Department, as provided in the renewal
application.
Rulemaking Authority 206.4(1), 213.06(1) FS. Law Implemented 206.9951, 206.9952 FS.
New 1-20-14.
Disclaimer: These regulations may not be the most recent version. Florida may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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