reglab/statecodes huggingface dataset:
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-16 - CONSENT AGREEMENTS › Section 12-16.005 - Requirements for Consent Agreements

Current through Reg. 50, No. 138; July 16, 2024
(1)
				The Department will enter into a consent agreement with a taxpayer when
				additional time is deemed necessary to conduct or complete an audit,
				examination, or review of the taxpayer's account to determine whether a
				liability or overpayment exists or whether there has been compliance with a
				revenue law of this state, unless the provisions of paragraph (3)(b) of this
				rule apply.
(2) A consent agreement
				must be executed before the expiration of the statutory period for issuance of
				an assessment or the period for filing a refund claim with respect to a revenue
				law of this state covered by the agreement.
(3)
(a) The
				consent agreement will extend the time for issuance of an assessment or for
				filing of a refund claim for a stated period which is mutually agreed upon by
				the Department and the taxpayer. The time for making an assessment or filing of
				a refund claim may be extended for additional periods, provided the Department
				and the taxpayer, prior to the expiration of the period previously agreed upon,
				execute another consent agreement reflecting the new expiration date.
(b) The Department will enter into a consent
				agreement or an extension of a consent agreement as authorized in paragraph (a)
				of this subsection, unless the Department determines, based on the taxpayer's
				actions or the best information available, that: the taxpayer does not intend
				to provide the required documentation, books, or records; or, the taxpayer
				intends to delay the issuance of an assessment; or, there is significant
				endangerment to the revenues involved.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-17 - AGREEMENTS FOR SCHEDULING PAYMENTS OF LIABILITIES › Section 12-17.001 - Scope of Rules

Current through Reg. 50, No. 138; July 16, 2024
(1) The rules set
				forth in this chapter shall be used by the Department in exercising the
				authority granted by Section
				213.21(4),
				F.S., to enter into agreements for scheduling payments of outstanding
				liabilities. These rules also implement the Taxpayer Bill of Rights statutory
				provision that guarantees every Florida taxpayer the right to procedures for
				retiring unpaid tax liabilities through stipulated time payment agreements that
				are based on the taxpayer's financial position and the best interests of the
				state.
(2) Except for the
				delegations of authority provided in Rule
				12-17.004, F.A.C., the rules set
				forth in this chapter do not apply to any stipulated time payment agreement
				made a part of:
(a) Any closing agreement
				executed pursuant to Section
				213.21(2)(a),
				F.S., and Rule 12-13.009, F.A.C.;
(b) Any compliance agreement entered into
				pursuant to Section 212.18 or
				213.692, F.S.;
(c) Any proceeding pursuant to Chapter 120,
				F.S.; or
(d) The settlement of any
				action filed by a taxpayer in circuit court, as provided in Section
				72.011,
				F.S.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-17 - AGREEMENTS FOR SCHEDULING PAYMENTS OF LIABILITIES › Section 12-17.002 - Definitions

Current through Reg. 50, No. 138; July 16, 2024
(1) "Department" means the Florida Department
				of Revenue.
(2) "Taxpayer" means
				any person, as defined in Section
				1.01, F.S., required to remit
				any tax, surtax, surcharge, or fee listed in Section
				213.05, F.S., that is
				administered, regulated, controlled, and collected by the Department, and any
				employing unit required to pay any contribution or reimbursement required under
				Chapter 443, F.S.
(3) "Stipulated
				time payment agreement" means a written agreement entered into by the
				Department and taxpayer which schedules payments of outstanding liabilities
				over a specified period of time.
(4) "Collection action" means the issuance of
				a delinquent notice or billing, a tax warrant or notice of lien, or any other
				attempt to obtain payment of an unpaid amount. The term "collection action"
				does not include an attempt by an auditor to collect an assessment arising from
				the performance of an audit by such auditor.
(5) "Outstanding liabilities" means any
				unpaid taxes, surtaxes, surcharges, or fees listed in Section
				213.05, F.S., that are
				administered, regulated, controlled, and collected by the Department, or any
				unpaid contributions or reimbursements required under Chapter 443, F.S.
				Outstanding liabilities also include any associated penalties, interest, fees,
				or collection costs.
Rulemaking Authority
					 213.06(1),
					 213.21(5) FS.
					 Law Implemented 213.21(4)
					 FS.
New 10-4-89, Amended 4-29-03,
					 3-12-14.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-17 - AGREEMENTS FOR SCHEDULING PAYMENTS OF LIABILITIES › Section 12-17.003 - Requirements for Considering Entering into Stipulated Time Payment Agreements

Current through Reg. 50, No. 138; July 16, 2024
(1) A taxpayer
				requesting a stipulated time payment agreement must first:
(a) Acknowledge the taxpayer's outstanding
				liabilities finally determined to be due by the Department;
(b) Demonstrate to the satisfaction of the
				Department that he or she is currently unable to make a single lump sum payment
				to fully satisfy outstanding liabilities, or that a lump sum payment of the
				amounts due would impose an undue economic or financial hardship on the
				taxpayer; and,
(c) Pay all
				outstanding liabilities not covered by the requested stipulated time payment
				agreement due to the Department.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-17 - AGREEMENTS FOR SCHEDULING PAYMENTS OF LIABILITIES › Section 12-17.004 - Delegation of Authority

Current through Reg. 50, No. 138; July 16, 2024
(1) In addition
				to the statutory authority granted by Section
				213.21(4),
				F.S., the Executive Director of the Department has authority to enter into
				agreements with taxpayers for scheduling payments for outstanding liabilities
				under authority granted by the Governor and Cabinet as the head of the
				Department.
(2) The Executive
				Director of the Department is authorized to issue a delegation of authority
				setting forth those positions authorized to enter into stipulated time payment
				agreements with taxpayers under Section
				213.21(4), F.S.
				Any such delegation will be in writing, signed by the Executive Director.
				Copies of written delegations of authority are maintained on file with the
				agency clerk in the Office of General Counsel.
Rulemaking Authority
					 213.06(1),
					 213.21(5) FS.
					 Law Implemented 213.21(4),
					 213.24(3)
					 FS.
New 10-4-89, Amended 10-5-92, 8-17-94, 4-29-03, 9-13-10,
					 3-12-14.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-17 - AGREEMENTS FOR SCHEDULING PAYMENTS OF LIABILITIES › Section 12-17.005 - Factors Considered by the Department

Current through Reg. 50, No. 138; July 16, 2024
The Department will apply one or more of the following
				  factors when determining whether to enter into a stipulated time payment
				  agreement, in determining the existence of undue economic or financial hardship
				  or the inability of a taxpayer to satisfy outstanding liabilities in a lump
				  sum, and in determining the terms of the stipulated time payment
				  agreements:
(1) The taxpayer's
				previous payment record with the Department;
(2) The taxpayer's ability to meet a payment
				schedule obligation;
(3) The
				payment amount and the length of time required to retire the outstanding
				liabilities;
(4) The future outlook
				of the taxpayer's business and the industry;
(5) The financial impact on the taxpayer if
				required to make a lump sum payment;
(6) Whether the taxpayer collected, but did
				not remit, the tax addressed by the agreement;
(7) Whether the taxpayer institutes business
				practices to ensure the proper collection and remittance of tax in the
				future;
(8) Whether the state would
				eventually receive more of the taxes due by entering into a stipulated time
				payment agreement than by requiring a lump sum payment;
(9) Any recommendation submitted by a
				Department auditor based on an examination of the taxpayer's records;
				and
(10) Any additional written
				information the taxpayer presents for the Department's
				consideration.
Rulemaking Authority
					 213.06(1),
					 213.21(5) FS.
					 Law Implemented 213.21(4)
					 FS.
New 10-4-89, Amended 4-29-03,
					 3-12-14.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-17 - AGREEMENTS FOR SCHEDULING PAYMENTS OF LIABILITIES › Section 12-17.006 - Procedures

Current through Reg. 50, No. 138; July 16, 2024
(1) In instances where the Department does
				not already have the following information and items, a taxpayer requesting a
				stipulated time payment agreement must provide the following to the Department:
(a) Taxpayer's name, address, business
				partner number, federal employer identification number, audit identification
				number, and all account identification numbers requested by the
				Department;
(b) Any outstanding tax
				returns identifying any tax due, by tax type, and the taxable period(s) that
				apply (any outstanding liabilities due will be computed at the time the
				agreement is completed);
(c) An
				acknowledgment of the outstanding liabilities determined to be due by the
				Department, and that the taxpayer agrees to waive any and all rights, or
				purported rights, to institute any administrative or judicial proceedings to
				recover, compromise, defer, restructure, avoid, challenge, or reduce any
				outstanding liabilities paid or payable pursuant to the agreement;
(d) An oral or written explanation regarding
				the factual basis for the undue hardship or current inability to satisfy the
				outstanding liabilities in a lump sum and documentary evidence to support the
				taxpayer's basis for relief; and,
(e) A proposal for satisfaction of the
				outstanding liabilities that indicates projected cash flow for the succeeding
				12 months.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-17 - AGREEMENTS FOR SCHEDULING PAYMENTS OF LIABILITIES › Section 12-17.007 - Form and Execution of Stipulated Time Payment Agreements

Current through Reg. 50, No. 138; July 16, 2024
(1) Every stipulated time payment agreement
				executed under this chapter will specify the name, business partner number,
				account identification number, and audit identification number, if applicable,
				of the taxpayer; the taxpayer's current business address and the current
				address of the physical location of the business; the type of tax and the
				taxable periods covered; the date of the assessment, warrant, or notice of
				lien, and the terms of the agreement.
(2) Every stipulated time payment agreement
				must be signed on behalf of the Department by a person with delegated authority
				to enter into the agreement under Rule
				12-17.004, F.A.C.
(3) Every stipulated time payment agreement
				must be signed by the taxpayer or the taxpayer's representative with authority
				to enter into the agreement on behalf of the taxpayer.
(a) In the case of a corporate taxpayer, an
				officer of the corporation must sign the agreement unless paragraph (c) of this
				subsection is applicable.
(b) An
				officer's or fiduciary's signature on a stipulated time payment agreement made
				by or for a taxpayer is prima facie evidence that such individual was
				authorized to sign the agreement on behalf of the taxpayer.
(c) A stipulated time payment agreement may
				be signed by a representative of the taxpayer who files with the Department a
				Power of Attorney and Declaration of Representative (Form DR-835, incorporated
				by reference in Rule 12-6.0015,
				F.A.C.).
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-17 - AGREEMENTS FOR SCHEDULING PAYMENTS OF LIABILITIES › Section 12-17.008 - Terms of Stipulated Time Payment Agreements

Current through Reg. 50, No. 138; July 16, 2024
(1) Every stipulated time payment agreement
				will include a discussion and determination of each of the following issues:
(a) The number of payments to be made during
				the term of the agreement;
(b) The
				frequency and due date of each payment to be made during the term of the
				agreement;
(c) The amount of any
				down payment and the amount of each payment to be made during the term of the
				agreement;
(d) How the Department
				will allocate each payment to reduce the outstanding liabilities, as provided
				by Section 213.75, F.S.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-17 - AGREEMENTS FOR SCHEDULING PAYMENTS OF LIABILITIES › Section 12-17.009 - Agreements in Default

Current through Reg. 50, No. 138; July 16, 2024
(1) A taxpayer who
				fails to comply with the terms of a stipulated time payment agreement will be
				held in default.
(2) In the absence
				of jeopardy, as provided in Section
				213.732, F.S., before holding a
				taxpayer in default of a stipulated time payment agreement, the Department will
				notify the taxpayer in writing of the failure to meet the terms of the
				agreement and provide the taxpayer the opportunity to present evidence of
				compliance with the current agreement.
(a) If
				the taxpayer fails to present evidence of compliance within 15 consecutive
				calendar days of the date on the notification from the Department, the taxpayer
				will be held in default of the terms of the agreement.
(b) If the taxpayer is held in default by the
				Department, the taxpayer will have an additional 15 consecutive calendar days
				after the date the Department notifies the taxpayer to request that the
				Department reconsider and to submit written proof that there are "reasonable
				cause" grounds for not holding the agreement in default, pursuant to the
				"reasonable cause" provisions in Section
				213.21, F.S., and Rule
				12-13.007, F.A.C.
(c) If the taxpayer does not establish
				"reasonable cause" within the 15 consecutive calendar day period, the
				Department's decision that the taxpayer is in default of the terms of the
				agreement becomes final.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-17 - AGREEMENTS FOR SCHEDULING PAYMENTS OF LIABILITIES › Section 12-17.010 - Public Use Forms (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 213.06(1) FS.
					 Law Implemented 213.21(4)
					 FS.
New 4-29-03, Repealed
					 3-12-14.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-18 - COMPENSATION FOR TAX INFORMATION › Section 12-18.001 - Authorization for Compensation

Current through Reg. 50, No. 138; July 16, 2024
(1)
(a) The Executive Director of the Department
				of Revenue or the Executive Director's designee is authorized to compensate
				persons who provide information leading to the punishment of, or collection of
				taxes, surtaxes, surcharges, fees, penalties, or interest from, any person with
				respect to the taxes enumerated in section
				213.05, F.S. The Department is
				not authorized to compensate persons who provide information with respect to a
				revenue or tax law that is not administered, regulated, controlled, and
				collected by the Department, as provided in section
				213.05, F.S. No person is
				authorized under these rules to make any offer, or promise, or otherwise to
				bind the Executive Director or the Executive Director's designee with respect
				to the payment of any compensation or the amount thereof.
(b) The Department administers, regulates,
				controls, and collects the following:
1.
				Communications services tax;
2.
				Corporate income tax;
3. Estate
				tax;
4. Documentary stamp
				tax;
5. Fuel taxes on motor fuel,
				diesel fuel, aviation fuel, and alternative fuel, including local option
				taxes;
6. Government leasehold
				intangible personal property tax;
7. Gross receipts tax on
				dry-cleaning;
8. Gross receipts tax
				on natural gas, manufactured gas, or electricity;
9. Insurance premium taxes, fees, regulatory
				assessments, excise taxes, and surcharges required to be remitted to the
				Department;
10. Intangible personal
				property tax;
11. Local option
				convention development tax, tourist development tax, and tourist impact tax
				when the imposing local government has not elected to self-administer the
				tax;
12. Miami-Dade County lake
				belt mitigation and water treatment upgrade fees;
13. Motor vehicle warranty fees;
14. Pollutant taxes;
15. Registration as a secondhand dealer,
				secondary metals recycler, or a mail-in secondhand precious metal
				dealer;
16. Rental car
				surcharge;
17. Sales and use tax
				and local option discretionary sales surtaxes;
18. Severance taxes, fees, and surcharges on
				gas and sulfur production, oil production, and solid mineral severance; and,
19. Solid waste fees, including
				the new tire fee and the new or remanufactured lead-acid battery
				fee.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-18 - COMPENSATION FOR TAX INFORMATION › Section 12-18.002 - Eligibility to File Claim for Compensation

Current through Reg. 50, No. 138; July 16, 2024
(1) A claim for compensation may be filed by
				an executor, administrator, or other legal representative on behalf of a
				deceased applicant, if, prior to death, the deceased was eligible to file a
				claim for such compensation.
(2)
				Eligibility for any compensation that may be due will be limited to the first
				person who provides information that results in the Department's collection of
				previously uncollected taxes. The applicant's priority as to any claim for
				compensation will be established according to the date and time the Department
				receives a completed Form DR-55, Application for Compensation for Tax
				Information (incorporated by reference in rule
				12-18.004, F.A.C.)
(3) No compensation will be due if the
				information furnished to the Department at the time of application has
				previously been discovered by the Department during its administration of the
				revenue laws pursuant to section
				213.05, F.S.
(4) No compensation will be due for
				information leading to the registration of a taxpayer whose registration was
				canceled by the Department in error, unless the taxpayer continues to collect
				but fails to remit tax, or when a taxpayer has relocated or reorganized its
				business (e.g., a proprietorship, partnership, or corporation) and is remitting
				tax payments under a previously issued registration number.
(5) The Executive Director, or the Executive
				Director's designee, will refuse to compensate an applicant for information
				leading to the recovery of uncollected taxes, or the registration of a
				noncompliant taxpayer, if the applicant shared significant responsibility for,
				or was substantially at fault with regard to, or caused, the reported failure,
				or would be liable for the penalty imposed and described in section
				213.29,
				F.S.
Rulemaking Authority
					 213.06(1),
					 213.30(1) FS.
					 Law Implemented 213.30
					 FS.
New 6-21-88, Amended 11-14-91, 10-19-99,
					 6-1-09.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-18 - COMPENSATION FOR TAX INFORMATION › Section 12-18.003 - Amount and Payment of Compensation

Current through Reg. 50, No. 138; July 16, 2024
(1)
				The Executive Director of the Department of Revenue or the Executive Director's
				designee shall make the final determination whether compensation should be paid
				and, if so, the amount thereof. The amount will not exceed 10 percent of the
				total amount of delinquent taxes, penalties, and interest collected as a result
				of the information provided. The total amount of compensation determined to be
				due will be made as promptly as the circumstances permit, but not until the
				total amount of taxes, penalties, or interest involved has been collected.
				However, the applicant may elect to receive compensation at any time prior to
				the collection of all tax, penalty, or interest by waiving a claim to any
				uncollected portion of the taxes, penalties, or interest involved. If the
				applicant provides information concerning related taxpayers and raises similar
				issues, the applicant is not entitled to any compensation until final
				determinations resolving all issues are made as to each taxpayer.
(2) The amount of compensation due for
				providing information resulting in the collection of taxes, penalties, and
				interest, except for the collection of unpaid taxes derived from the operation
				of vending machines, will take into account the value of the information in
				relation to the facts developed in the investigation or inspection of records.
(a) The amount of compensation will be 10
				percent of the taxes, penalties, and interest collected when:
1. The information is provided in the form of
				detailed and specific documentary or testimonial evidence;
2. The information directly caused an
				investigation or inspection of records;
3. The information directly resulted in the
				recovery of taxes, penalties, or interest due that included taxes, penalties,
				and interest due on a specific infraction of the revenue laws administered by
				the Department pursuant to section
				213.05, F.S.; and,
4. The detailed and specific documentary or
				testimonial evidence provided by the applicant significantly reduced the time
				and resources expended in establishing the facts necessary to determine that an
				infraction of those revenue laws existed.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-18 - COMPENSATION FOR TAX INFORMATION › Section 12-18.004 - Submission of Information and Claims for Compensation

Current through Reg. 50, No. 138; July 16, 2024
(1) Information relating to violations of the
				Florida revenue laws should be submitted to the Tax Violations and Rewards
				Process. Information must be submitted in writing. Correspondence should be
				directed to the Florida Department of Revenue, Tax Violations and Rewards -
				General Tax Administration, P.O. Box 6417, Tallahassee, Florida 32314-6417, or
				to any Department of Revenue Service Center. If the information is submitted in
				person, the name and official title of the Department of Revenue employee to
				whom it is submitted and the date on which it is submitted must be included in
				the formal claim for reward. (See Rule
				12-18.008, F.A.C., for
				information on reporting violations regarding vending machines.)
(2) A person who is submitting information to
				the Department and intends to apply for compensation must notify the person to
				whom he or she submits the information of such intention and must file a formal
				claim, signed with his or her legal name, as soon after the submission of the
				information as practical. Applications for compensation under Section
				213.30, F.S., must be made in
				writing. Applications must be complete; the Department will not process
				incomplete applications.
(3)
(a) The Department designates Form DR-55,
				Application for Compensation for Tax Information, as the form to be used by
				claimants for this purpose. Form DR-55, Application for Compensation for Tax
				Information (R. 07/15, Effective 07/15 (
http://www.flrules.org/Gateway/reference.asp?No=Ref-05593
),
				is hereby incorporated, by reference, in this rule.
(b) Copies of this form may be obtained,
				without cost, through one or more of the following methods:
1) downloading the form from the Department's
				website at floridarevenue.com/forms; or,
2) calling the Department at 1(800)352-9273
				(in Florida only) or (850)717-6994; or,
3) visiting any local Department of Revenue
				Service Center; or
4) writing the
				Florida Department of Revenue, Tax Violations and Rewards-General Tax
				Administration, P.O. Box 6417, Tallahassee, FL 32314-6417. Persons with hearing
				or speech impairments may call the Florida Relay Service at 1(800)955-8770
				(Voice) and 1(800)955-8771 (TTY).
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-18 - COMPENSATION FOR TAX INFORMATION › Section 12-18.005 - Confidentiality and Anonymity (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 213.06(1) FS.
					 Law Implemented 213.30
					 FS.
New 6-21-88, Amended 11-14-91, 9-14-93, Repealed
					 10-19-99.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-18 - COMPENSATION FOR TAX INFORMATION › Section 12-18.006 - Filing Claim for Compensation (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 213.06(1) FS.
					 Law Implemented 213.30
					 FS.
New 6-21-88, Amended 11-14-91, 9-14-93, Repealed
					 10-19-99.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-18 - COMPENSATION FOR TAX INFORMATION › Section 12-18.008 - Compensation for Vending Machine Violations

Current through Reg. 50, No. 138; July 16, 2024
(1) The Department of Revenue is authorized
				to compensate persons who provide information leading to the recovery of unpaid
				taxes derived from the operation of vending machines within this state. This
				rule section will be used by the Department in the administration of this
				authority.
(2) Operators of vending
				machines must be registered with the Department of Revenue, as provided in Rule
				12A-1.044, F.A.C.
(3) Any person who provides information
				showing that an operator of a vending machine has failed to register with the
				Department of Revenue may be eligible for compensation.
(a) If the reported violation leads to the
				recovery of unpaid taxes derived from the operation of vending machines, the
				applicant will be eligible for a payment of 10 percent of all taxes recovered
				from the operator on the operation of all vending machines of the reported
				violator.
(b) If the reported
				violation leads to the recovery of taxes unrelated to the operation of vending
				machines, the applicant may also be eligible for compensation under the
				provisions of subsection
				12-18.003(2),
				F.A.C.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-19 - REPORTS OF LARGE CURRENCY TRANSACTIONS › Section 12-19.001 - Scope of Rule (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 896.102(3) FS.
					 Law Implemented 896.102
					 FS.
New 2-18-88, Repealed
					 5-9-13.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-19 - REPORTS OF LARGE CURRENCY TRANSACTIONS › Section 12-19.002 - Large Currency Transaction Reports Required

Current through Reg. 50, No. 138; July 16, 2024
The Florida Money Laundering Act imposes a state reporting
				  requirement with respect to large currency transactions. The Florida reporting
				  requirement is similar to the federal reporting requirement imposed under
				  26 U.S.C. s.
				  6050I with respect to these
				  transactions.
(1) Any person engaged
				in a trade or business in this state, other than a financial institution, must
				file a report with the Department of Revenue when such person receives more
				than $10, 000 in currency in a single transaction, or in two or more related
				transactions, in the course of such trade or business. For the purposes of
				these rules, the following definitions shall apply:
(a) "Person" means an individual,
				corporation, partnership, trust or estate, joint stock company, syndicate,
				joint venture, or other unincorporated organization or group, and all entities
				treated as legal personalities, including organizations which are exempt from
				tax.
(b) The term "engaged in a
				trade or business" has the same meaning as under 26 U.S.C. §162, hereby
				incorporated by reference, as amended and in effect 01/18 (
http://www.flrules.org/Gateway/reference.asp?No=Ref-10162
).
(c) "In this state" means within the exterior
				limits of the State of Florida.
(d)
				"Financial institution" has the meaning ascribed to the term in Section
				655.50(3)(c),
				F.S. The term includes any national bank or banking association, state bank or
				banking association, industrial savings bank, trust company, federal savings
				and loan association, state savings and loan association, federal savings bank,
				state savings bank, federal or state credit union, Edge Act or agreement
				corporation, or international bank agency located in this state, whether
				organized under the laws of Florida, another state, or the United
				States.
(e) "Currency" means the
				coin or cash of the United States or any other country which circulate in and
				are customarily used and accepted as money within the country in which issued,
				including United States notes or silver certificates, and Federal Reserve
				notes. The term currency does not encompass bank checks, traveler's checks,
				drafts, money orders, other cash equivalents, wire transfers, or other
				negotiable or monetary instruments not customarily accepted as money.
(f) "Related transactions" means any
				transaction conducted between a payer or its agent and a recipient of currency
				in a 24-hour period, and transactions conducted between a payer or its agent
				and a currency recipient during a period of more than 24 hours if the recipient
				knows, or has reason to know, that each transaction is one of a series of
				connected transactions.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-19 - REPORTS OF LARGE CURRENCY TRANSACTIONS › Section 12-19.003 - Reporting Requirements

Current through Reg. 50, No. 138; July 16, 2024
Reports of large currency transactions which must be filed
				  with the Department of Revenue under the Money Laundering Control Act shall be
				  filed at the time and place and in the manner and form prescribed by this
				  rule.
(1) Time of filing. The report
				of a large currency transaction shall be filed with the Department of Revenue
				no later than 15 days after the date the transaction is required to be reported
				to the Internal Revenue Service under
				26 U.S.C. s.
				6050I and the federal regulation related
				thereto. For the purpose of determining whether a paper report is timely filed,
				the postmark date shall be the date the report is deemed filed. For the purpose
				of determining whether an electronically submitted report is timely filed, the
				Department will deem a report as filed on the date the electronic submission is
				received by the Department.
(2)
				Place and manner for filing. The report of a large currency transaction shall
				be filed by:
(a) Mailing the report to the
				Criminal Investigations, Florida Department of Revenue, 5050 W. Tennessee
				Street, Tallahassee, Florida 32399-0100; or
(b) Attaching the report to an email and
				submitting the email to the Department at
				form8300@floridarevenue.com.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-19 - REPORTS OF LARGE CURRENCY TRANSACTIONS › Section 12-19.004 - Penalties for Failure to Comply

Current through Reg. 50, No. 138; July 16, 2024
The Florida Money Laundering Act imposes a criminal penalty
				  for willful failure to file a report of a large currency transaction. Each
				  separate currency transaction exceeding $10, 000 which the recipient willfully
				  fails to report properly constitutes a separate, punishable
				  offense.
Rulemaking Authority
					 896.102(3) FS.
					 Law Implemented 896.102
					 FS.
New 2-18-88, Amended
					 1-8-19.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-19 - REPORTS OF LARGE CURRENCY TRANSACTIONS › Section 12-19.005 - Confidentiality of Reports; Disclosure of Information

Current through Reg. 50, No. 138; July 16, 2024
(1) Reports of large currency transactions
				and the information contained in them are confidential and are not subject to
				disclosure to the public. However, the reports of large currency transactions
				filed with the Department, or the information contained within the reports, are
				subject to disclosure pursuant to subpoena, as provided in Section
				213.053(9),
				F.S.
(2)
(a) In addition, when the Department receives
				a written request for a report of large currency transactions filed with the
				Department from a federal, state or local law enforcement agency or a
				prosecutorial agency, the Office of Financial Regulation, or the Department of
				Financial Services, the Department is authorized to provide the report, or the
				information contained within the report, to the requesting agency. Written
				requests for reports of large currency transactions are to be addressed to the
				Florida Department of Revenue, Criminal Investigations, 5050 W. Tennessee
				Street, Tallahassee, Florida 32399-0100.
(b) For purposes of this rule chapter, law
				enforcement agency shall mean a lawfully established federal, state, or local
				public agency that is responsible for the prevention and detection of crime and
				the enforcement of penal, traffic, regulatory, game, immigration, postal,
				customs, or controlled substance laws.
(c) For additional information regarding
				reports of large currency transactions, contact the Criminal Investigations at
				(850)717-7036.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-19 - REPORTS OF LARGE CURRENCY TRANSACTIONS › Section 12-19.006 - Recordkeeping Requirements

Current through Reg. 50, No. 138; July 16, 2024
A person required to file a report of a large currency
				  transaction shall keep a copy of each report filed for five years from the date
				  of filing. The reports, and the books and records of such persons shall be
				  available for inspection, during normal business hours, by the Department upon
				  request.
Rulemaking Authority
					 896.102(3) FS.
					 Law Implemented 896.102
					 FS.
New 2-18-88.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-21 - LEVY, SEIZURE AND SALE OF PROPERTY › Part I - WARRANTS, LIENS, JEOPARTY, AND LEVY, SEIZURE, AND SALE OF PROERTY › Section 12-21.001 - Scope; Delegation of Authority

Current through Reg. 50, No. 138; July 16, 2024
(1)
				  This chapter covers instances in which the Department issues a warrant with
				  regard to any tax it administers. The filing of a warrant and associated
				  judgment lien certificate establish the State of Florida's interest and
				  priority as a creditor. Parts I and II of this chapter indicate when the
				  Department will take additional enforcement actions.
(2) The Executive Director of the Department
				  is authorized to issue a delegation of authority setting forth those positions
				  that are authorized to issue, satisfy, cancel, amend, release, in whole or in
				  part, or withdraw warrants, and to subordinate the Department's lien, to issue
				  and release jeopardy assessments and related warrants, to issue an execution to
				  a sheriff, and to freeze, levy, or sell a taxpayer's property. Any such
				  delegation will be in writing, signed by the Executive Director. Copies of
				  written delegations of authority are maintained on file with the agency clerk
				  in the Office of the General Counsel.
Rulemaking Authority
						198.08,
						199.202,
						202.26(3),
						212.18(2),
						213.06(1) FS.
						Law Implemented 55.10,
						55.202,
						55.204,
						56.27,
						198.20,
						198.22,
						198.33,
						199.262,
						201.16,
						202.33,
						202.36,
						206.075,
						206.18,
						206.97,
						206.9835,
						206.9915,
						211.125,
						211.33,
						212.14,
						212.15,
						213.67,
						213.69,
						213.73,
						213.731,
						213.732,
						213.733,
						213.74,
						213.75,
						213.758,
						220.827,
						220.829,
						336.021,
						336.025,
						403.718(3)(a),
						403.7185(3)(a),
						443.1316,
						538.11,
						624.5092,
						681.117
						FS.
New 7-1-88, Amended
						3-12-14.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-21 - LEVY, SEIZURE AND SALE OF PROPERTY › Part I - WARRANTS, LIENS, JEOPARTY, AND LEVY, SEIZURE, AND SALE OF PROERTY › Section 12-21.0015 - Definitions

Current through Reg. 50, No. 138; July 16, 2024
For the purposes of this chapter, the following terms and
					 phrases are defined as:
(1) "Assets"
				  means any personal property, credits, or debts, owned by or owed to a
				  delinquent taxpayer, excluding wages. For the purposes of Part I of this
				  Chapter, "assets" also includes real property.
(2) "Custodian" means any person, as defined
				  in Section 212.02(12),
				  F.S., the Federal Government, or any agency or instrumentality of the Federal
				  Government, having control or possession of any assets owned by, or owed to,
				  any delinquent taxpayer.
(3)
				  "Delinquent taxpayer" means any taxpayer that has been notified of any tax,
				  fee, surcharge, penalty, interest, administrative fees, or costs of collection
				  owed to the Department, and the time period for disputing the debt has
				  expired.
(4) "Department" means the
				  Florida Department of Revenue.
(5)
				  "Final resolution" means that all review rights have been exhausted or
				  expired.
(6) "Intangible personal
				  property" means all personal property which is not in itself intrinsically
				  valuable, but which derives its chief value from that which it represents, such
				  as:
(a) All stocks or shares of incorporated
				  or unincorporated companies, business trusts, and mutual funds;
(b) All notes, bonds, and other obligations
				  for the payment of money; or,
(c)
				  Money, including United States legal tender, certificates of deposit, cashier's
				  and certified checks, bills of exchange, drafts, the cash equivalent of
				  annuities and life insurance policies, and similar
				  instruments.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-21 - LEVY, SEIZURE AND SALE OF PROPERTY › Part I - WARRANTS, LIENS, JEOPARTY, AND LEVY, SEIZURE, AND SALE OF PROERTY › Section 12-21.002 - Warrants and Liens

Current through Reg. 50, No. 138; July 16, 2024
(1) Warrants. The
				  Department will issue a warrant:
(a) When an
				  assessment has been made and collection efforts have been
				  unsuccessful;
(b) When an
				  assessment is made pursuant to the provisions of Section
				  202.35(3),
				  202.36(1),
				  206.18(1), (2),
				  212.12(5)(b),
				  212.14(1),
				  213.758 or
				  220.813, F.S.; or
(c) When any tax becomes delinquent and is in
				  jeopardy. When jeopardy is asserted in or with an assessment, the Department
				  will proceed in the manner specified for jeopardy assessment in Section
				  213.732, F.S., and Rule
				  12-21.005, F.A.C. However, when
				  jeopardy is asserted in or with an assessment for reemployment tax imposed
				  under the authority of Chapter 443, F.S., the Department will proceed as
				  provided in Section 443.141(3)(g),
				  F.S.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-21 - LEVY, SEIZURE AND SALE OF PROPERTY › Part I - WARRANTS, LIENS, JEOPARTY, AND LEVY, SEIZURE, AND SALE OF PROERTY › Section 12-21.005 - Seizure of Property Under Jeopardy

Current through Reg. 50, No. 138; July 16, 2024
(1)
				  Jeopardy Determinations. Jeopardy will be asserted in or with an assessment if
				  at least one of the following conditions is present:
(a) The Department has cause to believe the
				  taxpayer is about to depart from the state;
(b) The Department has cause to believe the
				  taxpayer is about to do any act tending to prejudice or render wholly or partly
				  ineffectual the normal procedures for collection of any amount of tax, fee,
				  surcharge, penalty, interest, administrative fee, or cost of collection that
				  the Department determines is due;
(c) The Department has cause to believe the
				  taxpayer is concealing or transferring or is about to conceal or transfer its
				  property.
(d) The Department finds
				  that the collection of the amount determined to be due will be jeopardized by
				  delay; or
(e) The taxpayer has
				  ceased to make payments, and the estimated deficiency is substantial for that
				  taxpayer.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-21 - LEVY, SEIZURE AND SALE OF PROPERTY › Part I - WARRANTS, LIENS, JEOPARTY, AND LEVY, SEIZURE, AND SALE OF PROERTY › Section 12-21.007 - Seizure of Property Without Jeopardy (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
						72.011(2),
						120.54(1),
						199.202,
						212.18(2),
						213.06(1) FS.
						Law Implemented 199.262,
						201.16,
						206.075,
						206.97,
						206.9835,
						207.014,
						211.125,
						212.14,
						212.15,
						213.69,
						213.73,
						213.732,
						213.74,
						213.75,
						336.021,
						336.025
						FS.
New 7-1-88, Repealed
						3-12-14.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-21 - LEVY, SEIZURE AND SALE OF PROPERTY › Part I - WARRANTS, LIENS, JEOPARTY, AND LEVY, SEIZURE, AND SALE OF PROERTY › Section 12-21.010 - Manner and Conditions of Sale of Property

Current through Reg. 50, No. 138; July 16, 2024
(1) Manner and Conditions of Sale of
				  Property. The sale of taxpayer property is authorized only after a tax, fee,
				  surcharge, penalty, interest, administrative fee, or cost of collection
				  assessment has been issued and all review rights under chapter 72, F.S., have
				  been exhausted or have expired. Notice of sale will be as provided in chapter
				  56, F.S. The Department will determine a minimum price for the sale of property
				  that is subject to levy, and the sheriff will be advised in writing of the
				  minimum price. The Department will consider the value of the property, the
				  extent of the liability, and the expense of making the levy and sale in
				  determining a minimum price.
(2)
				  Should the highest bid for the seized property not equal the minimum price
				  established for such property, the Department will:
(a) Reschedule the sale;
(b) Declare the state to be the purchaser at
				  the minimum price upon prior request by a state agency, which state agency will
				  pay costs to the sheriff;
(c) Sell
				  the property to the highest bidder; or
(d) Release the property back to the taxpayer
				  if that action is determined to be in the best interests of the
				  state.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-21 - LEVY, SEIZURE AND SALE OF PROPERTY › Part I - WARRANTS, LIENS, JEOPARTY, AND LEVY, SEIZURE, AND SALE OF PROERTY › Section 12-21.040 - Satisfaction or Correction of Warrants and Liens

Current through Reg. 50, No. 138; July 16, 2024
(1) Upon receipt of full payment for any
				  warrant, execution, or judgment for any tax administered by the Department, the
				  Department will issue a satisfaction of the lien of record. The Department will
				  record a Satisfaction and Release of Tax Lien with the clerk of the circuit
				  court in the county in which the original lien was filed and in any other
				  public record where the original warrant or a certified copy was recorded, if
				  different from where the original warrant was recorded. The satisfaction of a
				  judgment lien certificate will be accomplished by recording a Judgment Lien
				  Amendment Statement with the Department of State indicating that the Judgment
				  Lien Amendment Statement is a termination of the lien.
(2) The Department will record a Satisfaction
				  and Release of Tax Lien with the clerk of the court within 30 days of receipt
				  by the Department of payment in full. When payment in full has been tendered by
				  cash, payment will be deemed to have been made when received by the Department.
				  When payment in full has been tendered by certified check, cashier's check, or
				  other guaranteed banking instrument, payment will be deemed to have been made
				  when the instrument is received by the Department, unless cause arises for the
				  Department to believe that the instrument may not be honored, or has not been
				  honored. When payment in full has been tendered by personal check, payment will
				  be deemed to have been made when the Department confirms that the check has
				  been deposited as collected funds in the State Treasury.
(3) When the Department has filed a warrant:
(a) If the liability is subsequently
				  satisfied, the Department will file a Satisfaction of the warrant;
(b) If no warrant should have been filed, the
				  Department will file a Cancellation of the warrant and note therein that the
				  original was filed in error;
(c) If
				  a warrant was justified, but materially incorrect in some respect as filed, the
				  Department will file an amended warrant, which will reference the original
				  filing and the erroneous portion, and will retain the priority of the
				  original.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-21 - LEVY, SEIZURE AND SALE OF PROPERTY › Part I - WARRANTS, LIENS, JEOPARTY, AND LEVY, SEIZURE, AND SALE OF PROERTY › Section 12-21.050 - Public Use Forms (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
						213.06(1) FS.
						Law Implemented 120.54(1),
						213.73,
						213.74,
						213.75
						FS.
New 8-10-92, Amended 3-31-99, Repealed
						3-12-14.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-21 - LEVY, SEIZURE AND SALE OF PROPERTY › Part II - ADMINISTRATIVE GARNISHMENT FOR UNPAID TAXES › Section 12-21.201 - Scope

Current through Reg. 50, No. 138; July 16, 2024
This part explains the procedures that will be used by the
					 Department to implement the authority granted in section
					 213.67, F.S. These procedures
					 enable the Department to identify and freeze the assets of any taxpayer who
					 owes delinquent taxes, fees, surcharges, penalties, interest, administrative
					 fees, or costs of collection. These procedures also will be used to levy upon
					 such assets and collect the delinquent amount owed. The Department will freeze
					 the assets of a delinquent taxpayer pursuant to section
					 206.18(4),
					 F.S., using the procedures established in this rule chapter.
Rulemaking Authority
						213.06(1) FS.
						Law Implemented 206.18(4),
						213.67,
						213.731,
						443.1316
						FS.
New 6-16-93, Amended 3-31-99,
						3-12-14.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-21 - LEVY, SEIZURE AND SALE OF PROPERTY › Part II - ADMINISTRATIVE GARNISHMENT FOR UNPAID TAXES › Section 12-21.202 - Definitions (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
						72.011(2),
						120.54(1),
						213.06(1) FS.
						Law Implemented 213.67
						FS.
New 6-16-93, Repealed
						3-12-14.