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-5.140 - Dyeing and Marking; Mixing
Universal Citation: FL Admin Code R 12B-5.140
Current through Reg. 50, No. 187; September 24, 2024
(1) Marking and Dyeing.
(a) The dyeing and marking of diesel
fuel will follow the requirements of 48.4082-1, Treasury Regulations (February
26, 2002, hereby incorporated by reference in this rule), and shall conform to
the Environmental Protection Agency's high sulfur diesel fuel requirements as
found in 40 C.F.R. Chapter 1, s. 80.29 (January 18, 2001, hereby incorporated
by reference in this rule).
(b)
Persons found in violation of the marking requirements will be subject to a
penalty of $2, 500 for each month such failure occurs, pursuant to Section
206.8741(6),
F.S.
(c) Persons found in violation
of the dyeing provisions will be subject to the penalty imposed under Section
206.872(11),
F.S.
(2) Mixing.
(a) A licensed terminal supplier, importer,
or wholesaler that holds title to taxable diesel fuel that has been mixed with
dyed diesel fuel in storage may qualify for a refund of any state and local
option tax paid on the taxable diesel fuel as follows:
1. The terminal supplier, importer, or
wholesaler must contact the Department at (850)717-6034 within "thirty 30 days"
of the misfueling incident that caused the mixing of dyed diesel fuel with
taxable diesel fuel to obtain a refund authorization number. The terminal
supplier, importer, or wholesaler must report the following information:
a. The name of the licensee holding title,
b. The location of the storage,
c. The number of gallons of
taxable diesel,
d. The number of
gallons of dyed diesel,
e. The
resulting total number of gallons of mixed diesel,
f. The date and time of the incidence of
mixing,
g. The disposition of all
mixed diesel fuel, and
h. The steps
taken to bring the mixed fuel to proper dyed fuel
specifications.
2. Prior
to granting a refund authorization number, the Department will investigate the
circumstances of the misfueling incident and the handling of the mixed dyed
diesel fuel with taxable diesel fuel.
(b) To obtain a refund of tax paid on diesel
fuel, the terminal supplier, importer, or wholesaler holding a refund
authorization number must file an Application for Refund (Form DR-26,
incorporated by reference in Rule
12-26.008, F.A.C.) with the
Department. Form DR-26 must be filed in accordance with the timing provisions
of Section 215.26(2),
F.S., and must meet the requirements of Section
213.255(2) and
(3), F.S., and Rule
12-26.003, F.A.C. Form DR-26,
Application for Refund, must be filed with the Department within 3 years after
the date the tax was paid.
(c)
1. The discovery by the Department of dye in
any fuel storage facility that is not properly marked for off highway or other
exempt use as dyed fuel will be prima facie evidence of a violation of Section
206.8741, F.S., and subject to
the penalty imposed under Section
206.8741(6),
F.S.
2. Unless the misfueling
incident has been previously reported, persons found in violation of the
marking provisions will be subject to a penalty of $2, 500 per month such
failure occurs.
Rulemaking Authority 206.14(1), 206.59(1), 206.8741(1), 213.06(1) FS. Law Implemented 206.8741, 206.8745(3) FS.
New 7-1-96, Amended 11-21-96, 5-1-06, 1-20-14, 1-1-21.
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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