These rules are adopted to implement the provisions of Florida Statutes § 196.199, relating to taxation of interests of non-governmental lessees in property owned by governmental units. All applicable collection, administration and enforcement provisions of Florida Statutes Chapter 199 2005, shall apply to those leasehold interests taxed as intangibles pursuant to Section 196.199(2)(b), F.S.
Rulemaking Authority Florida Statutes § 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. History-New 12-31-80, Formerly 12D-3.01, Amended 10-2-07.