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.

Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 196.001, 196.199, 199.023(2005), 199.032(2005) FS. History–New 12-31-80, Formerly 12D-3.01, Amended 10-2-07.