reglab/statecodes huggingface dataset:
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-9 - CERTIFIED FLORIDA PROPERTY APPRAISER AND CERTIFIED FLORIDA TAX COLLECTOR PROGRAM › Section 12-9.004 - Application for Certification (Transferred)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 195.002(2),
					 195.027(1) FS.
					 Law Implemented 145.10,
					 145.11,
					 195.002,
					 195.087(4)
					 FS.
New 4-2-81, Formerly 12-9.04, Amended 4-11-89, 12-30-97,
					 10-26-21, Transferred to 12D-19.006.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-9 - CERTIFIED FLORIDA PROPERTY APPRAISER AND CERTIFIED FLORIDA TAX COLLECTOR PROGRAM › Section 12-9.005 - Certificates (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 20.21 FS. Law Implemented
					 145.10,
					 145.11
					 FS.
New 4-2-81, Formerly 12-9.05, Repealed
					 4-11-89.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-9 - CERTIFIED FLORIDA PROPERTY APPRAISER AND CERTIFIED FLORIDA TAX COLLECTOR PROGRAM › Section 12-9.0055 - Fees and Tuition (Transferred)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 195.002(2),
					 195.027(1) FS.
					 Law Implemented 145.10,
					 145.11,
					 195.002,
					 195.087(4)
					 FS.
New 4-11-89, Amended 12-19-89, 10-30-91, 12-30-97,
					 10-26-21, Transferred to 12D-19.007.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-9 - CERTIFIED FLORIDA PROPERTY APPRAISER AND CERTIFIED FLORIDA TAX COLLECTOR PROGRAM › Section 12-9.006 - Certification (Transferred)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 195.002(2),
					 195.027(1) FS.
					 Law Implemented 145.10,
					 145.11,
					 195.002
					 FS.
New 4-2-81, Formerly 12-9.06, Amended 4-11-89, 12-30-97,
					 10-26-21, Transferred to 12D-19.008.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-9 - CERTIFIED FLORIDA PROPERTY APPRAISER AND CERTIFIED FLORIDA TAX COLLECTOR PROGRAM › Section 12-9.007 - Recertification (Transferred)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 195.002(2),
					 195.027(1) FS.
					 Law Implemented 145.10,
					 145.11,
					 195.002
					 FS.
New 4-2-81, Formerly 12-9.07, Amended 4-11-89, 12-30-97,
					 10-26-21, Transferred to 12D-19.009.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-9 - CERTIFIED FLORIDA PROPERTY APPRAISER AND CERTIFIED FLORIDA TAX COLLECTOR PROGRAM › Section 12-9.0077 - Reinstatement (Transferred)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 195.002(2),
					 195.027(1) FS.
					 Law Implemented 145.10,
					 145.11,
					 195.002
					 FS.
New 10-26-21, Transferred to
					 12D-19.010.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-9 - CERTIFIED FLORIDA PROPERTY APPRAISER AND CERTIFIED FLORIDA TAX COLLECTOR PROGRAM › Section 12-9.008 - Hearing on Certification Application and Expiration (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 195.002(2),
					 213.06(1) FS.
					 Law Implemented 120.57,
					 145.10,
					 145.11,
					 195.002
					 FS.
New 4-2-81, Formerly 12-9.08, Amended 4-11-89, Repealed
					 10-26-21.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-10 - STATE REVENUE SHARING › Section 12-10.006 - Distribution to Units of Local Government

Current through Reg. 50, No. 138; July 16, 2024
After the calculation of the apportionment factor as
				  specified in Section 218.245, F.S., all receipts
				  available are to be distributed according to the following procedures:
(1) The apportionment factor for each
				eligible unit of local government is applied to the department's estimate of
				all receipts available to determine each unit's entitlement from the respective
				trust fund.
(2) Revenue shared with
				eligible units or ineligible units of local government shall be adjusted so
				that no eligible unit or ineligible unit shall receive less funds than its
				guaranteed entitlement or minimum entitlement, respectively.
(3) After making the adjustment as required
				by subsection (2) above, the sum of the guaranteed and minimum entitlements is
				subtracted from the estimate of all receipts available. The remaining funds
				shall be distributed according to a pro rata basis determined by the ratio of
				total dollars of all eligible units whose entitlements exceed their guaranteed
				entitlements, to the total receipts remaining after subtracting the sum of the
				guaranteed and minimum entitlements.
(4) The portion of revenue sharing funds
				which would otherwise be distributed to a unit of local government which has
				not properly certified compliance with, or has otherwise failed to meet the
				requirements of Section
				200.065, F.S., shall be
				deposited in the General Revenue Fund for that fiscal
				year.
Rulemaking Authority
					 218.26(1) FS.
					 Law Implemented 218.21,
					 218.215,
					 218.23,
					 218.245,
					 218.25,
					 218.26
					 FS.
New 3-8-82, Amended 7-8-82, Formerly 12-10.06, Amended
					 11-1-98.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-10 - STATE REVENUE SHARING › Section 12-10.008 - Administration

Current through Reg. 50, No. 138; July 16, 2024
(1) The department will receive funds
				pursuant to Section 206.605(1) (8th cent motor fuel), Section 210.20(2)
				(cigarette tax), and Section
				199.292(3),
				F.S. (intangible tax); and deposit same to the respective revenue sharing trust
				funds. Based upon the estimated funds available and the calculation of the
				apportionment factors, the department will establish a schedule of equal
				monthly payments to be made by the 25th day of each month.
(2) The department shall compute the
				apportionment factors based upon information submitted and certified to the
				department prior to June 1 preceding the beginning of the state fiscal year.
				The apportionment factors will remain in effect for that fiscal year, except in
				case of error, or where a special act of the Legislature authorizes
				participation for a new municipality during the fiscal year.
(3) The apportionment factor for a
				municipality whose area is coincident with the area of more than one county
				shall be calculated as follows:
(a) For
				purposes of the population weight factor, the population of the municipality
				will be the total population within the municipal boundaries.
(b) The nonexempt assessed real and personal
				property will be calculated as the sum of the assessed values within the
				municipal boundaries contained within each county in which the municipality is
				located.
(c) The sales tax
				collection factor will be the sum of each of the partial sales tax collection
				factors calculated for each portion of the municipality contained within a
				different county. The partial sales tax allocation factor, for each portion of
				the municipality within a different county, will be calculated as the municipal
				population contained within that county divided by the total population of that
				county, multiplied by the county sales tax collections. The partial sales tax
				allocation factors are then divided by the total sales tax collected within all
				the eligible municipalities in the state. The partial tax collection factors,
				derived for each portion of the municipality contained within a different
				county, as summed to determine the sales tax collection factor of the
				municipality.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-10 - STATE REVENUE SHARING › Section 12-10.009 - Wire Deposit of Revenue Sharing Funds

Current through Reg. 50, No. 138; July 16, 2024
(1)
				Wire deposits of State revenue sharing funds, in lieu of other payment options
				offered by the State Comptroller, are available to counties and municipalities
				upon request.
(2) A written request
				from the mayor, chairman, or chief fiscal officer of the governing body must be
				received by the Department one month prior to the distribution for which wire
				transfer is to be made. The cost of the wire transfer shall be borne by the
				local government, and shall be deducted from the amount to be transferred. The
				local government's request shall include authorization for this
				deduction.
(3) The Department shall
				also be notified of the bank name and number and the account number. Any
				changes in bank information shall be submitted one month in advance of affected
				distribution.
The payee on the State warrants shall be as follows:
Bank Name
for Wire Transfer to credit of
name of local government
bank name and account number
Rulemaking Authority
					 218.26(1) FS.
					 Law Implemented 218.21,
					 218.215,
					 218.23,
					 218.245,
					 218.25,
					 218.26
					 FS.
New 3-8-82, Formerly 12-10.09, Amended
					 11-1-98.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-11 - TECHNICAL ASSISTANCE ADVISEMENTS AND REQUESTS FOR TECHNICAL ADVICE › Section 12-11.001 - General Explanation of Provisions

Current through Reg. 50, No. 138; July 16, 2024
Under the provisions of Section
				  213.22, F.S., the Department of
				  Revenue is granted the discretionary authority to issue technical assistance
				  advisements to taxpayers. Pursuant to this authority, it is the practice of the
				  Department of Revenue to answer inquiries of taxpayers, whenever deemed
				  appropriate and in the interest of sound tax management, pertaining to the tax
				  effects and consequences of their acts and transactions.
Rulemaking Authority
					 213.22(3) FS.
					 Law Implemented 213.22
					 FS.
New 5-27-82, Formerly
					 12-11.01.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-11 - TECHNICAL ASSISTANCE ADVISEMENTS AND REQUESTS FOR TECHNICAL ADVICE › Section 12-11.002 - Definitions

Current through Reg. 50, No. 138; July 16, 2024
(1) "Technical Assistance Advisements" (TAA)
				or "Advisements" are written statements issued to taxpayers or to industry or
				trade associations by the Department of Revenue, setting forth the Department's
				position on the tax consequences of a specific transaction or event under
				applicable statutes and rules.
(2)
				"Internal Technical Advisements" (ITA) are written statements issued to
				Department personnel, in response to an internal Departmental request for
				technical advice which state the Department's position on the tax consequences
				of a specific transaction or event under applicable statutes and
				rules.
(3) The "Department" shall
				mean the Department of Revenue of the State of Florida.
(4) "Taxpayer" shall mean a person subject to
				any tax, imposed under law by the Florida Statutes, which tax is subject to
				administration by the Department of Revenue.
(5) "Person" shall include any individual,
				joint venture, syndicate, partnership, corporation, association, estate and
				private or business trust, firm, legal representative, trustee, or
				receiver.
(6) "Under Audit" shall
				mean a taxpayer who has been given written notice of the Department's intent to
				audit a specific tax for a specific time period which includes managed audits,
				self-audit requests, self analysis, or written approval from the Department to
				participate in a certified audit. Examples of such notices are: the
				notification of intent to audit books and records, the notification of
				correspondence audit, or self analysis and self audit requests. "Under Audit"
				shall also include a taxpayer who has been given written notification that the
				Department is conducting an examination of a transaction(s) or reporting
				period(s) for possible underpayments or overpayments.
(7) "Authorized Employee" means a person or
				persons who initiates, conducts, or reviews an examination of information on a
				transaction(s) or reporting period(s) with respect to which the TAA request is
				made.
(8) "Taxpayer Association"
				shall mean an organization that has been authorized by its members to represent
				the interests of the members.
(9)
				"Tax Information Publication" (TIP) shall mean a written, informal statement
				developed and issued by the Department.
Rulemaking Authority
					 213.06(1),
					 213.22(3) FS.
					 Law Implemented 213.22
					 FS.
New 5-27-82, Formerly 12-11.02, Amended 10-24-96, 6-28-00,
					 3-25-20, 1-1-24.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-11 - TECHNICAL ASSISTANCE ADVISEMENTS AND REQUESTS FOR TECHNICAL ADVICE › Section 12-11.003 - Requests for Technical Assistance Advisements

Current through Reg. 50, No. 138; July 16, 2024
(1) All requests for technical assistance
				advisements must be in writing. No oral requests by taxpayers for technical
				assistance advisements will be considered or processed by the Department. Oral
				opinions and advice issued by representatives of the Department are not binding
				on the Department.
(a) A taxpayer or his or
				her representative may, however, inquire in writing of the Department whether
				it will rule on a particular question. Where such a request is made, however,
				the taxpayer and his or her identifying number must be disclosed.
(b) A taxpayer may, however, at all times
				seek informal oral or written technical assistance from the Department
				concerning preparation of returns and reports. Such advice, though, is advisory
				only and is not binding on the Department.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-11 - TECHNICAL ASSISTANCE ADVISEMENTS AND REQUESTS FOR TECHNICAL ADVICE › Section 12-11.004 - Requests for Conference Discussion

Current through Reg. 50, No. 138; July 16, 2024
(1) A
				taxpayer or the taxpayer's representative who, or a taxpayer association or its
				representative that, desires an oral discussion of the issue or issues involved
				should indicate such desire in writing when filing the request in order that
				the conference may be arranged at that stage of consideration when it will be
				most helpful.
(2) If a conference
				has been requested, the taxpayer or Taxpayer Association will be notified of
				the time and place of the conference. Unless specifically agreed to by the
				Department, all conferences will be held at the Department's offices in
				Tallahassee, Florida, or by telephone conference call if requested by the
				taxpayer or taxpayer association. A conference is normally scheduled only when
				the Department agrees that it will be helpful in deciding the case, or when an
				adverse decision is indicated.
Rulemaking Authority
					 213.06(1),
					 213.22(3) FS.
					 Law Implemented 213.22
					 FS.
New 5-27-82, Formerly 12-11.04, Amended
					 6-28-00.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-11 - TECHNICAL ASSISTANCE ADVISEMENTS AND REQUESTS FOR TECHNICAL ADVICE › Section 12-11.005 - Deletion of Private or Confidential Information

Current through Reg. 50, No. 138; July 16, 2024
(1) In order to assist the Department in
				making the deletions of private and confidential materials and privileged
				financial and commercial information from the text of advisements and
				supporting information provided by the requestor to the Department which are
				open to public inspection, there must accompany requests for advisements and
				the submission of supporting information either a statement of the deletions
				proposed by the person requesting the advisements, or a statement that no
				information other than names, addresses, and taxpayer identification numbers
				needs to be deleted.
(2) Such
				statement shall be made in a separate document. The statement of proposed
				deletions should be accompanied by a copy of the request for an advisement and
				supporting documents, on which should be indicated, by the use of brackets, the
				material which the person making such request indicates should be
				deleted.
(3) The statement of
				proposed deletions should not appear or be referred to anywhere in the request
				for an advisement.
(4) If the
				person making the request decides to request additional deletions prior to the
				time the advisement is issued, additional statements may be
				submitted.
(5) Generally, prior to
				issuing the advisement, the Department shall inform the person requesting such
				advisement, orally or in writing, of the material likely to appear in the
				advisement which such person proposed be deleted but which the Department
				determines should not be deleted. If so informed, the person requesting the
				advisement may submit within 10 days any further information, arguments or
				other material in support of the position that such material be deleted. The
				Department will attempt, if feasible, to resolve all disagreements with respect
				to proposed deletions prior to the issuance of the advisement. However, in no
				event shall the person requesting the advisement have the right to a conference
				with respect to resolution of any disagreements concerning material to be
				deleted from the text of the advisement, but such matters may be considered at
				any conference otherwise scheduled with respect to the
				advisement.
Rulemaking Authority
					 213.06(1),
					 213.22(3) FS.
					 Law Implemented 213.22
					 FS.
New 5-27-82, Formerly 12-11.05, Amended
					 6-28-00.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-11 - TECHNICAL ASSISTANCE ADVISEMENTS AND REQUESTS FOR TECHNICAL ADVICE › Section 12-11.006 - Processing Requests for, and Obtaining Copies of, Technical Assistance Advisements

Current through Reg. 50, No. 138; July 16, 2024
(1) It is the
				practice of the Department to process requests for advisements in chronological
				order and as expeditiously as possible. Compliance with a request for
				consideration of a particular matter ahead of its regular order, on a priority
				basis or by a specified time, will only be granted, in the discretion of the
				Department, if a special request for such handling is made. Requests for
				expeditious processing should be made in writing in a separate letter submitted
				with the advisement request entitled "Expeditious Handling Request." Requests
				for expeditious handling shall fully detail the circumstances which require
				expeditious handling of the request by the Department. Requests for expeditious
				handling will be considered by the Department as particular circumstances
				warrant. However, no assurance can be given that any advisement will be
				processed by the time requested.
(2) A taxpayer or the taxpayer's authorized
				representative, or a taxpayer association or its representative, desiring to
				obtain information as to the status of the taxpayer's request may do so by
				contacting Technical Assistance and Dispute Resolution, P. O. Box 7443,
				Tallahassee, Florida 32314-7443.
(3)
(a) An
				individual who accesses and prints a copy of a previously-issued TAA using the
				Department's website (
www.floridarevenue.com
) does not have to
				submit the fee required by paragraph (b).
(b) A request for a copy of a
				previously-issued TAA or supporting information should be mailed or faxed to
				Technical Assistance and Dispute Resolution, P.O. Box 7443, Tallahassee,
				Florida 32314-7443, FAX number (850)921-2983. An individual who mails or faxes
				a request for a paper copy of a previously-issued TAA or supporting information
				must first submit a check made payable to the Department of Revenue in an
				amount equal to 50 cents per page, with a minimum amount of $5.00 for each TAA
				or supporting information document requested.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-11 - TECHNICAL ASSISTANCE ADVISEMENTS AND REQUESTS FOR TECHNICAL ADVICE › Section 12-11.007 - Effect of Advisements

Current through Reg. 50, No. 138; July 16, 2024
(1) A taxpayer may
				not rely on an advisement issued to another taxpayer, except that an advisement
				issued to a taxpayer association provides guidance to those taxpayers who are
				members of the taxpayer association for the particular transaction(s) discussed
				in the TAA. An advisement will be revoked or modified at any time by the
				Department in the administration of the taxing statutes, if the applicable
				statutes, rules, case law, or policies supporting the TAA change, or if the
				circumstances initially described by the taxpayer in his or her request for the
				TAA change. If an advisement is revoked or modified, the revocation or
				modification shall be prospective only, and such revocation or modification
				shall not be applied retroactively against the taxpayer.
(2) An advisement, issued to a taxpayer or a
				taxpayer association, with respect to a particular transaction represents a
				holding of the Department on that transaction only. If the advisement is later
				found to be in error, or no longer in accord with the position of the
				Department, it will afford the taxpayer no protection with respect to a like
				transaction in the same or subsequent years.
(3) When a taxpayer receives an advisement
				prior to the filing of his or her return, with respect to any transaction that
				has been consummated and that is relevant to the return, he or she should
				attach a copy of the advisement to the return.
(4) As part of the determination of a
				taxpayer's liability, it is the responsibility of the Department to ascertain
				whether an advisement previously issued to the taxpayer or the taxpayer
				association has been properly applied. It should be determined whether the
				representations, upon which the advisement was based, reflected an accurate
				statement of the material facts and whether the transaction actually was
				carried out substantially as proposed.
(5) Members of a taxpayer association who
				choose not to follow the guidance provided in a TAA will not be subject to the
				precedential value of the TAA, and are liable for the tax consequences of not
				adhering to the Department's position expressed in the
				TAA.
Rulemaking Authority
					 213.06(1),
					 213.22(3) FS.
					 Law Implemented 213.22(1)
					 FS.
New 5-27-82, Formerly 12-11.07, Amended
					 6-28-00.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-11 - TECHNICAL ASSISTANCE ADVISEMENTS AND REQUESTS FOR TECHNICAL ADVICE › Section 12-11.008 - Requests by Representatives

Current through Reg. 50, No. 138; July 16, 2024
(1) A request,
				by or for a taxpayer or a taxpayer association, must be signed by the taxpayer,
				an officer or director of the taxpayer association, or an authorized
				representative of the taxpayer or the taxpayer association. If the request is
				signed by an authorized representative, he or she must either be:
(a) An attorney, who is a member in good
				standing of the Florida Bar or of the bar of the highest court of any state,
				possession, commonwealth, or the District of Columbia, and who files with the
				Department a written declaration that he or she is currently qualified as an
				attorney and he or she is authorized to represent the principal, or
(b) A certified public accountant, who is
				duly qualified to practice in any state, possession, territory, commonwealth,
				or the District of Columbia, and who files with the Department a written
				declaration that he or she is currently qualified as a certified public
				accountant and he or she is authorized to represent the principal, or
(c) A person, other than an attorney or
				certified public accountant, who files with the Department a written
				declaration signed by the taxpayer that he or she is authorized to represent
				the principal.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-11 - TECHNICAL ASSISTANCE ADVISEMENTS AND REQUESTS FOR TECHNICAL ADVICE › Section 12-11.009 - Revocation of Request

Current through Reg. 50, No. 138; July 16, 2024
(1) The taxpayer's
				request for an advisement may be withdrawn at any time prior to the
				Department's issuance of the advisement. Additionally, a taxpayer may request
				that one or more individual issues contained in an advisement request be
				withdrawn from Department considerations. The information submitted, with
				regard to a request or issue which is revoked, may be considered by the
				Department in a subsequent audit or examination of the taxpayer's return. Even
				though a request is withdrawn, all correspondence and exhibits will be retained
				by the Department and may not be returned to the taxpayer.
(2) A taxpayer, or his or her representative,
				may revoke a request, or revoke Department consideration pertaining to an
				individual issue, only upon submission of a written statement to the Department
				requesting the Department suspend consideration of the entire advisement
				request or particular issue contained therein.
Rulemaking Authority
					 213.06(1),
					 213.22(3) FS.
					 Law Implemented 213.22(1), (3)
					 FS.
New 5-27-82, Formerly
					 12-11.09.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-11 - TECHNICAL ASSISTANCE ADVISEMENTS AND REQUESTS FOR TECHNICAL ADVICE › Section 12-11.010 - Advisements on Newly Enacted Legislation (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 120.53,
					 213.22(3) FS.
					 Law Implemented 120.53,
					 213.22(1)
					 FS.
New 5-27-82, Formerly 12-11.10, Repealed
					 4-5-98.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-11 - TECHNICAL ASSISTANCE ADVISEMENTS AND REQUESTS FOR TECHNICAL ADVICE › Section 12-11.011 - Requests for Technical Advice (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 120.53,
					 213.06(1) FS.
					 Law Implemented 120.53
					 FS.
New 10-24-96, Repealed
					 3-25-20.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-11 - TECHNICAL ASSISTANCE ADVISEMENTS AND REQUESTS FOR TECHNICAL ADVICE › Section 12-11.012 - Processing Requests for Technical Advice (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 120.53,
					 213.06(1) FS.
					 Law Implemented 120.53
					 FS.
New 10-24-96, Repealed
					 4-5-98.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-11 - TECHNICAL ASSISTANCE ADVISEMENTS AND REQUESTS FOR TECHNICAL ADVICE › Section 12-11.013 - Informal Technical Tax Statements

Current through Reg. 50, No. 138; July 16, 2024
Pursuant to the provisions of Sections
				  213.015(1) and
				  213.2201, F.S., the Department
				  is authorized to issue informal written technical statements called Tax
				  Information Publications (TIPs).
(1)
				Tax Information Publications are intended to:
(a) Provide guidance to taxpayers, tax
				practitioners, and the public;
(b)
				Promote the uniform application of the tax laws;
(c) Inform taxpayers about the Department's
				response to changes in:
1. United States or
				Florida tax laws; or,
2. Court or
				Division of Administrative Hearings decisions that interpret tax
				laws;
(d) Explain to
				taxpayers their rights and responsibilities under the tax laws; and,
(e) Assist taxpayers in complying with the
				tax laws.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-13 - COMPROMISE AND SETTLEMENT › Section 12-13.001 - Scope of Rules

Current through Reg. 50, No. 138; July 16, 2024
The rules set forth in this chapter shall be used by the
				  Executive Director or the Executive Director's designee, as set forth
				  hereinafter, in the exercise of the authority to settle and compromise
				  liability for tax, interest, penalty, and service fees granted by Sections
				  212.07(9),
				  212.12(14),
				  213.21,
				  213.24(3) and
				  215.34(2), F.S.
				  However, special provisions applicable to settlement and compromise of estate
				  taxes, interest, and penalty imposed pursuant to Chapter 198, F.S., are set
				  forth in Rule 12-13.010,
				  F.A.C.
Rulemaking Authority
					 212.07(9)(c),
					 213.06(1),
					 213.21(5), (9)
					 FS. Law Implemented 212.07(9),
					 212.12(14),
					 213.21,
					 213.24(3),
					 215.34(2)
					 FS.
New 5-23-89, Amended 8-10-92, 10-2-01,
					 10-29-13.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-13 - COMPROMISE AND SETTLEMENT › Section 12-13.0015 - Application of Rules (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 20.05(5),
					 213.06(1),
					 213.21(5) FS.
					 Law Implemented 213.05,
					 213.21(2)(a), (3),
					 (5) FS.
New 5-23-89, Amended 8-10-92, Repealed
					 4-5-98.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-13 - COMPROMISE AND SETTLEMENT › Section 12-13.002 - Definitions

Current through Reg. 50, No. 138; July 16, 2024
The meanings ascribed to the words and terms listed below
				  shall be applicable, unless a different meaning is clearly indicated by the
				  context in which the word or term is used.
(1) "Compromise" means a reduction of the
				amount of tax, interest, or penalty imposed to an amount less than the amount
				of tax, interest, or penalty imposed under a revenue law of this state, or a
				reduction in the amount of refund requested by a taxpayer. "Compromise" does
				not include correction of an error through cancellation of an erroneous
				billing, revision or withdrawal of an erroneous proposed assessment or billing,
				or other corrective actions taken by the Department.
(2) "Department" means the Florida Department
				of Revenue.
(3) "Reasonable cause"
				means a basis for compromise of penalty which has been shown to exist based
				upon the facts and circumstances of the specific case and which reflects that
				the taxpayer exercised ordinary care and prudence in complying with a revenue
				law of this state, as provided in sections
				213.21(2) and
				(3), F.S.
(4) "Revenue law of this state" means any
				statute listed in section
				72.011(1),
				F.S., that imposes a tax, penalty or interest, surcharge, permit, or fee
				collected by the Department.
(5)
				"Settle" means the resolution of a particular taxpayer's liability for tax,
				interest, or penalty, or the resolution of a taxpayer's refund request, by the
				Department under the provisions of this rule chapter.
(6) "Taxpayer" means a person subject to a
				revenue law of this state.
(7) In
				relation to an act or omission which constitutes a violation of the revenue
				laws of this state, "willful" means with actual knowledge or belief that such
				act or omission constitutes such violation and with intent nevertheless to
				commit or cause such act or omission.
Rulemaking Authority
					 213.06(1),
					 213.21(5) FS.
					 Law Implemented 213.21
					 FS.
New 5-23-89, Amended 8-10-92,
					 10-2-01.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-13 - COMPROMISE AND SETTLEMENT › Section 12-13.003 - Request for Settlement or Compromise (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 213.06(1),
					 213.21(5) FS.
					 Law Implemented 213.05,
					 213.21(2)(a), (3),
					 (5)
					 FS.
New 5-23-89, Amended 8-10-92, 11-15-94, 10-2-01, Repealed
					 10-29-13.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-13 - COMPROMISE AND SETTLEMENT › Section 12-13.004 - Delegation of Authority to Determine Settlements or Compromises

Current through Reg. 50, No. 138; July 16, 2024
(1)
(a)
				Authority to settle and compromise tax, interest, and penalty liabilities, and
				requests for refunds has, in addition to the statutory authorization in Section
				213.21, F.S., been delegated to
				the Executive Director of the Department by the Governor and Cabinet as the
				head of the Department, pursuant to Rule
				12-3.007, F.A.C.
(b) The Executive Director is authorized to
				settle and compromise tax, interest, and penalty, and refund requests in all
				matters in litigation, including litigation pursuant to Section
				72.011, F.S.
(c) In all other instances, the Executive
				Director is authorized to settle and compromise tax, interest, and penalty, and
				refund requests where the amount of tax compromised is $500, 000 or less. Any
				tax compromise of more than $500, 000, excepting only those cases in litigation
				or those cases in which a taxpayer has reasonably relied on a written
				determination issued by the Department, must be approved by the Governor and
				Cabinet, as the head of the Department.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-13 - COMPROMISE AND SETTLEMENT › Section 12-13.006 - Grounds for Finding Doubt as to Collectability

Current through Reg. 50, No. 138; July 16, 2024
Tax or interest or both will be compromised or settled on the
				  grounds of "doubt as to collectibility" when it is determined that the
				  financial status of the taxpayer is such that it is in the best interests of
				  the State to settle or compromise the matter because full payment of the unpaid
				  obligation is highly doubtful and there appears to be an advantage in having
				  the case permanently and conclusively closed. The discretion to make this
				  determination is delegated pursuant to the procedures in Rule
				  12-13.004,
				  F.A.C.
Rulemaking Authority
					 213.06(1),
					 213.21(5) FS.
					 Law Implemented 213.21
					 FS.
New 5-23-89, Amended 8-10-92,
					 10-2-01.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-13 - COMPROMISE AND SETTLEMENT › Section 12-13.0063 - Grounds for Finding Department Delay in the Determination of an Amount Due

Current through Reg. 50, No. 138; July 16, 2024
(1)
(a) A
				taxpayer's liability for interest associated in any of the chapters specified
				in Section 72.011(1),
				F.S., will be settled or compromised, in whole or in part, to the extent that
				the Department finds that the delay in the determination of an amount due is
				attributable to the action or inaction of the Department.
(b) Only the portion of interest due that is
				attributable to the Department's delay will be compromised. The compromises of
				interest will be made by the Executive Director or the Executive Director's
				designee, in accordance with Rule
				12-13.004, F.A.C., upon a
				determination that sufficient grounds exist to support a compromise or
				settlement.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-13 - COMPROMISE AND SETTLEMENT › Section 12-13.0064 - Relief for Inadvertent Sales and Use Tax Registration Errors

Current through Reg. 50, No. 138; July 16, 2024
(1) A vendor or purchaser will not be held
				liable for the tax, interest, or penalty that would otherwise be due when:
(a) The purchaser did not pay to the vendor
				tax due on a taxable transaction based on a good faith belief that the
				transaction was a nontaxable purchase for resale or the transaction was exempt
				as a purchase by a tax-exempt organization; and,
(b) Instead of the taxes, penalties, and
				interest that would otherwise be due, the purchaser pays the mandatory
				penalties.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-13 - COMPROMISE AND SETTLEMENT › Section 12-13.007 - Grounds for Reasonable Cause for Compromise of Penalties

Current through Reg. 50, No. 138; July 16, 2024
(1) The Executive Director or the Executive
				Director's designee will make a determination whether the taxpayer's
				noncompliance was due to reasonable cause and not to willful negligence,
				willful neglect, or fraud based on the facts and circumstances of the specific
				case. The standard used in this determination is whether the taxpayer exercised
				ordinary care and prudence and was nevertheless unable to comply.
(a) When evaluating the facts and
				circumstances relevant to penalties assessed as a result of an audit, the
				Department shall consider information provided by the taxpayer in relation to
				the following:
1. Whether the taxpayer has
				been audited previously, and, if so, whether the penalties which are the
				subject of the compromise request result from taxpayer actions that resulted in
				a specific issue-related deficiency assessment during one or more of the
				previous audits. It is not the intent of this subparagraph to apply to
				infrequent occurrences of human error;
2. The materiality of the tax deficiency
				assessed in an audit when considered within the context of taxes correctly
				reported and timely remitted by the taxpayer for the same tax during the same
				audit period;
3. Whether the
				taxpayer has initiated controls or other actions that will promote proper
				future reporting with respect to those activities which contributed to the
				audit deficiency and related penalties; and,
4. Whether the tax was collected and not
				remitted to the state by the taxpayer.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-13 - COMPROMISE AND SETTLEMENT › Section 12-13.0075 - Guidelines for Determining Amount of Compromise

Current through Reg. 50, No. 138; July 16, 2024
(1) Tax and Interest.
(a) Doubt as to Liability. When determining
				the amount of a compromise of tax or interest based upon doubt as to liability,
				the following factors shall be considered by the Department:
1. Likelihood of prevailing on the issue in
				litigation;
2. Ambiguity in the
				applicable laws or rules, as evidenced by both the laws or rules themselves and
				the common interpretation and application of same among members of the
				taxpayer's industry;
3. Whether
				doubt as to liability is based upon reasonable reliance by the taxpayer on a
				written determination by the Department as provided in subsection
				12-13.005(2),
				F.A.C.; and,
4. Whether tax was
				collected but not remitted to the state by the taxpayer.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-13 - COMPROMISE AND SETTLEMENT › Section 12-13.008 - Procedures for Compromise and Settlement of Taxes, Interest, and Penalties

Current through Reg. 50, No. 138; July 16, 2024
(1)
(a) The
				Department will consider compromise or settlement of the taxpayer's liability
				for tax, interest, penalty, or service fees only upon receipt of the taxpayer's
				request. A written request is required to be submitted to the Department when:
1. The request to settle or compromise is for
				an amount greater than $30, 000;
2.
				The complexity of the issue(s) involved requires that the taxpayer submit a
				written request that explains the issue(s); or,
3. The taxpayer asks to submit the request in
				writing.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-13 - COMPROMISE AND SETTLEMENT › Section 12-13.009 - Closing Agreements

Current through Reg. 50, No. 138; July 16, 2024
(1) A written
				closing agreement is necessary to settle or compromise tax, interest, or
				penalty when a tax matter relates to an assessment where the amount compromised
				is in excess of $30, 000 or to a matter in an informal protest in Technical
				Assistance and Dispute Resolution. Settlement or compromise of tax matters in
				litigation must be pursuant to a written settlement agreement, court order, or
				similar written document reflecting the agreement reached between the taxpayer
				and the Department. In all other cases of compromise or settlement, the
				signature and name of the person exercising the Department's authority, the
				reason for the compromise or settlement, and the date the action was taken is
				required to be placed on the taxpayer's written request or documented in the
				Department's records of the compromise or settlement.
(2) When a written closing agreement is
				necessary, the Department will prepare a Closing Agreement and forward it to
				the taxpayer. The taxpayer must sign the agreement and return it to the
				Department.
(a) In the case of a corporate
				taxpayer, an officer of the corporation shall sign the agreement, and the
				corporate seal shall be affixed and attested by the secretary of the
				corporation.
(b) An authorized
				person qualified as a representative under Rule
				12-6.005, F.A.C., who has duly
				filed a Power of Attorney and Declaration of Representative (form DR-835,
				incorporated by reference in Rule
				12-6.0015, F.A.C.), which is
				signed and sworn to by the taxpayer being represented, is authorized to sign
				the agreement for the taxpayer which shall bind the taxpayer to the terms of
				the agreement.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-13 - COMPROMISE AND SETTLEMENT › Section 12-13.010 - Special Provisions Applicable to Compromise of Estate Taxes

Current through Reg. 50, No. 138; July 16, 2024
(1) Pursuant to Section
				213.21(2)(b),
				F.S., the Executive Director is granted authority to compromise and settle the
				amount of taxes arising as a result of Chapter 198 and Section
				213.21(3),
				F.S., authorizes the Department to compromise or settle tax, penalty, or
				interest in any amount.
(2) Doubt
				as to liability for or collectibility of estate tax and associated interest
				shall be evaluated based upon claims asserted by other states in which the
				decedent may arguably have been domiciled, in addition to whether the taxpayer
				has established grounds for finding doubt as to liability or collectibility in
				view of conflicting rulings, decisions, or ambiguities in the law, and whether
				the taxpayer has exercised ordinary care and prudence in attempting to comply
				with the revenue laws applicable to the compromise and settlement of other
				taxes.
(3) Reasonable cause for
				compromise of penalty shall be evaluated pursuant to the provisions of Rule
				12-13.007,
				F.A.C.
Rulemaking Authority
					 213.06(1),
					 213.21(5) FS.
					 Law Implemented 213.21(2)(b)
					 FS.
New 8-10-92, Amended 5-18-94, 10-2-01,
					 10-29-13.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-14 - COLLECTION, REMITTANCE AND DISTRIBUTION OF COURT COSTS › Section 12-14.003 - Remittance of Costs to the Department of Revenue (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 938.01(1) FS.
					 Law Implemented 938.01
					 FS.
New 5-11-83, Formerly 12-14.03, Repealed
					 6-1-09.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-14 - COLLECTION, REMITTANCE AND DISTRIBUTION OF COURT COSTS › Section 12-14.005 - Form for Remittance of Costs to the Department of Revenue (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 938.01(1) FS.
					 Law Implemented 938.01
					 FS.
New 8-4-83, Formerly 12-14.05, Amended 10-20-91, 8-10-92,
					 Repealed 6-1-09.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-15 - DEBT COLLECTION SERVICES › Section 12-15.001 - Debt Collection Contracts (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 213.06(1) FS.
					 Law Implemented 213.27
					 FS.
New 3-2-86, Amended 12-7-92, 11-17-93, Repealed
					 5-9-13.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-15 - DEBT COLLECTION SERVICES › Section 12-15.005 - Confidentiality (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 213.06(1) FS.
					 Law Implemented 213.27
					 FS.
New 3-2-86, Amended 11-17-93, Repealed
					 5-9-13.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-16 - CONSENT AGREEMENTS › Section 12-16.001 - Scope of Rules (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 20.05(5),
					 213.06(1) FS.
					 Law Implemented 120.53,
					 213.23
					 FS.
New 12-28-88, Repealed
					 4-5-98.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-16 - CONSENT AGREEMENTS › Section 12-16.002 - Definitions (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 20.05(5),
					 213.06(1) FS.
					 Law Implemented 120.53(1)(b),
					 213.23
					 FS.
New 12-28-88, Repealed
					 4-5-98.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-16 - CONSENT AGREEMENTS › Section 12-16.003 - Form of Consent Agreements

Current through Reg. 50, No. 138; July 16, 2024
(1) Consent
				agreements executed under this chapter shall specify the:
(a) Taxpayer's name, federal employer
				identification or social security number, mailing address, and case number and
				business partner number, if applicable;
(b) Type of tax or taxes, and the period(s)
				covered;
(c) Date of expiration of
				the consent agreement; and,
(d)
				Consent agreement number.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-16 - CONSENT AGREEMENTS › Section 12-16.004 - Delegation of Authority

Current through Reg. 50, No. 138; July 16, 2024
(1) In addition
				to the statutory authority granted by section
				213.23, F.S., the Executive
				Director of the Department has authority to enter into consent agreements or
				extensions of consent agreements with taxpayers under authority granted by the
				Governor and Cabinet acting as the head of the Department. Cross Reference:
				rule 12-3.007, F.A.C.
(2) The Executive Director of the Department
				is authorized to issue a delegation of authority setting forth those positions
				authorized to enter into consent agreements and extensions of consent
				agreements with taxpayers under section
				213.23, 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) FS.
					 Law Implemented 213.23
					 FS.
New 12-28-88, Amended 3-16-93, 12-2-03, 9-13-10,
					 10-29-13.