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
Section 12B-5.100 - Mass Transit Systems

Universal Citation: FL Admin Code R 12B-5.100

Current through Reg. 50, No. 187; September 24, 2024

(1) General Information.

(a)
1. Mass transit systems are authorized to use dyed diesel fuel in on-road vehicles.

2. Dyed diesel fuel purchased for use by Mass Transit Systems is subject to a portion of the backup tax imposed under Section 206.873, F.S., when used in vehicles.

(b) Motor fuel purchased for use by Mass Transit Systems is fully taxable at the time of purchase, but a portion of the taxes paid is refundable.

(2) Licensing and Bonding.

(a) Licensing.
1. Mass transit systems seeking refunds from the state or partial exemption must hold a valid Mass Transit Systems License.

2. To obtain a Mass Transit Systems License, a person must file a Florida Fuel Tax Application (Form DR-156, incorporated by reference in Rule 12B-5.150, F.A.C.) and the required attachments with the Department, as provided in the application.

3. There is no license fee or license tax for a mass transit system to obtain a license.

(b) Bonding. A bond is not required of persons applying for a license as a Mass Transit System.

(3) Returns and Payments.

(a) Returns. Mass Transit Systems are required to file a Mass Transit System Provider Fuel Tax Return (Form DR-309633, incorporated by reference in Rule 12B-5.150, F.A.C.) and remit the tax due on or before the 20th day of the month following the month in which the use of fuel occurs. The return, when filed by hard copy, will be accepted as timely if postmarked or delivered to the Department on or before the 20th day of each month. An electronic return must be received by the Department or its agent before 5:00 p.m. (Eastern Time), on or before the 20th day of each month. If the 20th day of the month falls on a Saturday, Sunday, or legal holiday, returns will be accepted as timely if an electronic return is received by the Department or its agent on or before 5:00 p.m. (Eastern Time), or a hard-copy return, is postmarked or delivered to the Department on the next succeeding day which is not a Saturday, Sunday, or legal holiday. For the purpose of this rule, a legal holiday means a holiday that is observed by federal or state agencies as this term is defined in Chapter 683, F.S., and s. 7503 of the Internal Revenue Code of 1986, as amended. A "legal holiday" pursuant to s. 7503 of the Internal Revenue Code of 1986, as amended, means a legal holiday in the District of Columbia or a statewide legal holiday at a location outside the District of Columbia but within an internal revenue district.

(b) Payments. Payments must be submitted to the Department, as provided by Chapter 12-24, F.A.C.

(4) Refunds and Credits.

(a)
1. When filing a return, a Mass Transit System will be required to pay the excise tax under Section 206.87(1)(a), F.S., and the ninth-cent fuel tax under Section 206.87(1)(b), F.S., on dyed diesel fuel used in vehicles owned or operated by the system.

2. Any mass transit system provider, which is not licensed as a Mass Transit System, that uses undyed diesel fuel, gasoline, or gasohol in vehicles operated on the highways, may seek a refund each calendar quarter for the fuel taxes imposed under Sections 206.41(1)(e), (f) and (g), or 206.87(1)(c), (d) and (e), F.S.

(b)
1. Prior to qualifying for a refund of taxes paid, a Mass Transit System is required to file an Application for Fuel Tax Refund Permit (Form DR-185, incorporated by reference in Rule 12B-5.150, F.A.C.) and obtain a Fuel Tax Refund Permit issued by the Department to obtain such refunds.

2. A Mass Transit System that holds a valid refund permit is required to file an Application for Fuel Tax Refund-Mass Transit System Users (Form DR-160, incorporated by reference in Rule 12B-5.150, F.A.C.) with the Department to obtain such refunds. Form DR-160 must be filed for each calendar quarter no later than the last day of the month immediately following the calendar quarter for which the refund is claimed. The filing date may be extended one additional month from the date the DR-160 is due when a written explanation that sets forth reasonable cause for delay in filing the refund application is submitted with the application and the prior quarter's refund application was timely submitted to the Department.

Rulemaking Authority 206.14(1), 206.59(1), 206.87(1)(e)2., 213.06(1), 213.755(8) FS. Law Implemented 206.41(4), 206.86(10), 206.874(5)(a), 213.755 FS.

New 7-1-96, Amended 11-21-96, 10-27-98, 5-1-06, 6-1-09, 1-25-12, 5-9-13, 7-28-15.

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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