reglab/statecodes huggingface dataset:
Florida Administrative Code › 11 - DEPARTMENT OF LAW ENFORCEMENT › 11N - Office of Inspector General › Chapter 11N-1 - VIOLENT CRIME AND DRUG CONTROL INVESTIGATIVE ASSISTANCE AND EMERGENCY GRANT PROGRAMS › Section 11N-1.005 - Procedures for Formal Funding Requests for Violent Crime Investigative Reimbursement Funding (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 943.03(4),
					 943.042 FS. Law Implemented
					 943.031,
					 943.042
					 FS.
New 3-10-94, Amended 10-10-95, 10-25-01, 12-3-03, 3-27-06,
					 3-21-07, 6-9-08, Repealed 7-9-19.
Florida Administrative Code › 11 - DEPARTMENT OF LAW ENFORCEMENT › 11N - Office of Inspector General › Chapter 11N-1 - VIOLENT CRIME AND DRUG CONTROL INVESTIGATIVE ASSISTANCE AND EMERGENCY GRANT PROGRAMS › Section 11N-1.0051 - Procedures for Funding Requests for Drug Control Investigative Funding (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 943.03(4),
					 943.042 FS. Law Implemented
					 943.031,
					 943.042
					 FS.
New 10-25-01, Amended 12-3-03, 3-27-06, 3-21-07, 6-9-08,
					 Repealed 7-9-19.
Florida Administrative Code › 11 - DEPARTMENT OF LAW ENFORCEMENT › 11N - Office of Inspector General › Chapter 11N-1 - VIOLENT CRIME AND DRUG CONTROL INVESTIGATIVE ASSISTANCE AND EMERGENCY GRANT PROGRAMS › Section 11N-1.006 - Contributions (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 943.03(4),
					 943.042 FS. Law Implemented
					 943.031,
					 943.042
					 FS.
New 3-10-94, Amended 10-10-95, 10-25-01, 3-27-06, Repealed
					 7-9-19.
Florida Administrative Code › 11 - DEPARTMENT OF LAW ENFORCEMENT › 11N - Office of Inspector General › Chapter 11N-1 - VIOLENT CRIME AND DRUG CONTROL INVESTIGATIVE ASSISTANCE AND EMERGENCY GRANT PROGRAMS › Section 11N-1.007 - Annual Audit

Current through Reg. 50, No. 138; July 16, 2024
(1) The Department of
				Law Enforcement will annually arrange for an independent evaluation of the
				Violent Crime Investigative Emergency and Drug Control Strategy Implementation
				Account to ensure expenditures are consistent with provisions of this rule
				chapter, and annually arrange for an independent audit of the financial
				statement.
(2) Prior to the receipt
				of Council awarded funds, the lead Agency Head and the Chief Financial Officer
				(CFO) will be required to sign, date, and return the State Financial Assistance
				Form FDLE/IFS-006, revised 08/01/07 and incorporated by reference, indicating
				agreement to maintain the requested documentation detailing the actual funds
				expended during the investigations, and to provide documentation to an auditor
				upon request.
Rulemaking Authority
					 943.03(4),
					 943.042 FS. Law Implemented
					 943.031,
					 943.042
					 FS.
New 3-10-94, Amended 10-10-95, 10-25-01, 3-21-07,
					 6-9-08.
Florida Administrative Code › 11 - DEPARTMENT OF LAW ENFORCEMENT › 11N - Office of Inspector General › Chapter 11N-1 - VIOLENT CRIME AND DRUG CONTROL INVESTIGATIVE ASSISTANCE AND EMERGENCY GRANT PROGRAMS › Section 11N-1.008 - Active Criminal Investigative and Active Criminal Intelligence (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 943.03(4),
					 943.042 FS. Law Implemented
					 943.031,
					 943.042
					 FS.
New 10-25-01, Repealed
					 5-21-12.
Florida Administrative Code › 11 - DEPARTMENT OF LAW ENFORCEMENT › 11N - Office of Inspector General › Chapter 11N-1 - VIOLENT CRIME AND DRUG CONTROL INVESTIGATIVE ASSISTANCE AND EMERGENCY GRANT PROGRAMS › Section 11N-1.009 - Victim/Witness Protection Program (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 943.03(4) FS.
					 Law Implemented 943.031(6),
					 914.25
					 FS.
New 12-3-03, Amended 3-27-06, 3-21-07, 6-9-08, Repealed
					 7-9-19.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-2 - ORGANIZATION AND GENERAL INFORMATION › Section 12-2.001 - Department of Revenue (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 120.53(1)(a),
					 213.06(1) FS.
					 Law Implemented 20.03(2),
					 20.04(1),
					 20.21,
					 213.01
					 FS.
New 10-21-75, Formerly 12-2.01, Amended 12-18-88, 6-26-96,
					 Repealed 4-5-98.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-2 - ORGANIZATION AND GENERAL INFORMATION › Section 12-2.002 - Head of the Department of Revenue (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 120.53(1)(a),
					 213.06(1) FS.
					 Law Implemented 20.03(6),
					 20.05(1)(b),
					 (7),
					 20.21,
					 120.53(1)(a),
					 213.01
					 FS.
New 10-21-75, Formerly 12-2.02, Amended 12-18-88, 3-6-91,
					 Repealed 6-26-96.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-2 - ORGANIZATION AND GENERAL INFORMATION › Section 12-2.003 - Executive Functions (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 120.53(1)(a),
					 213.06(1) FS.
					 Law Implemented 20.05(1)(b),
					 20.055(1), (4),
					 20.21,
					 120.53(1)(a),
					 213.01,
					 213.018
					 FS.
New 10-21-75, Amended 3-16-80, 3-30-81, Formerly 12-2.03,
					 Amended 12-18-88, 3-6-91, 12-16-91, 1-5-93, Repealed
					 6-26-96.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-2 - ORGANIZATION AND GENERAL INFORMATION › Section 12-2.0031 - Administrative Services Program (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 120.53(1)(a),
					 213.06(1) FS.
					 Law Implemented 20.21
					 FS.
New 6-26-96, Repealed
					 4-5-98.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-2 - ORGANIZATION AND GENERAL INFORMATION › Section 12-2.0032 - Child Support Enforcement Program (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 120.53(1)(a),
					 213.06(1) FS.
					 Law Implemented 20.21
					 FS.
New 6-26-96, Repealed
					 4-5-98.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-2 - ORGANIZATION AND GENERAL INFORMATION › Section 12-2.0034 - Property Tax Administration Program (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 120.53(1)(a),
					 213.06(1) FS.
					 Law Implemented 20.21
					 FS.
New 6-26-96, Repealed
					 4-5-98.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-2 - ORGANIZATION AND GENERAL INFORMATION › Section 12-2.0036 - General Tax Administration Program (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 120.53(1)(a),
					 213.06(1) FS.
					 Law Implemented 20.21
					 FS.
New 6-26-96, Repealed
					 4-5-98.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-2 - ORGANIZATION AND GENERAL INFORMATION › Section 12-2.0038 - Information Services Program (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 120.53(1)(a),
					 213.06(1) FS.
					 Law Implemented 20.21
					 FS.
New 6-26-96, Repealed
					 4-5-98.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-2 - ORGANIZATION AND GENERAL INFORMATION › Section 12-2.004 - Divisions (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 120.53(1)(a),
					 213.06(1) FS.
					 Law Implemented 20.21(2), (3),
					 120.53(1)(a),
					 213.01
					 FS.
New 10-21-75, Amended 3-16-80, Formerly 12-2.04, Amended
					 12-18-88, 3-6-91, 12-16-91, Repealed
					 6-26-96.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-2 - ORGANIZATION AND GENERAL INFORMATION › Section 12-2.005 - Division of Administration (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 120.53(1)(a),
					 213.06(1) FS.
					 Law Implemented 20.21(2),
					 (3)(a),
					 120.53(1)(a),
					 213.01
					 FS.
New 10-21-75, Amended 3-16-80, Formerly 12-2.05, Amended
					 12-18-88, 3-6-91, 12-16-91, Repealed
					 6-26-96.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-2 - ORGANIZATION AND GENERAL INFORMATION › Section 12-2.006 - Division of Ad Valorem Tax (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 120.53(1)(a),
					 213.06(1) FS.
					 Law Implemented 20.21(2),
					 (3)(b),
					 120.53(1)(a),
					 213.01
					 FS.
New 10-21-75, Amended 3-16-80, Formerly 12-2.04, Amended
					 12-18-88, 3-6-91, 12-16-91, Repealed
					 6-26-96.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-2 - ORGANIZATION AND GENERAL INFORMATION › Section 12-2.007 - Division of Corporate, Estate and Intangible Tax (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 20.21(2),
					 120.53(1) FS.
					 Law Implemented 20.21(2),
					 120.53(1)
					 FS.
New 10-21-75, Formerly 12-2.07, Repealed
					 3-19-80.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-2 - ORGANIZATION AND GENERAL INFORMATION › Section 12-2.008 - Division of Sales and Use Tax (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 20.21(2),
					 120.53(1) FS.
					 Law Implemented 20.21(2),
					 120.53(1)
					 FS.
New 10-21-75, Amended 8-23-77, Formerly 12-2.08, Repealed
					 3-19-80.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-2 - ORGANIZATION AND GENERAL INFORMATION › Section 12-2.009 - Division of Miscellaneous Tax (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 20.21(2),
					 120.53(1) FS.
					 Law Implemented 20.21(2),
					 120.53(1)
					 FS.
New 10-21-75, Amended 8-23-77, Formerly 12-2.09, Repealed
					 3-19-80.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-2 - ORGANIZATION AND GENERAL INFORMATION › Section 12-2.0091 - Division of Audits (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 120.53(1)(a),
					 213.06(1) FS.
					 Law Implemented 20.21(2),
					 (3)(c),
					 120.53(1)(a),
					 213.05
					 FS.
New 3-16-80, Formerly 12-2.091, Amended 12-18-88, 3-6-91,
					 12-16-91, Repealed 6-26-96.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-2 - ORGANIZATION AND GENERAL INFORMATION › Section 12-2.0092 - Division of Collection and Enforcement (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 120.53(1)(a),
					 213.06(1) FS.
					 Law Implemented 20.21(2),
					 (3)(d),
					 120.53(1)(a),
					 213.05
					 FS.
New 3-16-80, Amended 3-30-81, Formerly 12-2.092, Amended
					 12-18-88, 3-6-91, 12-16-91, Repealed
					 6-26-96.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-2 - ORGANIZATION AND GENERAL INFORMATION › Section 12-2.00922 - Division of Information Systems and Services (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 120.53(1)(a),
					 213.06(1) FS.
					 Law Implemented 20.21(2),
					 (3)(e),
					 120.53(1)(a),
					 213.05
					 FS.
New 12-18-88, Amended 3-6-91, Repealed
					 6-26-96.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-2 - ORGANIZATION AND GENERAL INFORMATION › Section 12-2.00924 - Division of Taxpayer Assistance (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 120.53(1)(a),
					 213.06(1) FS.
					 Law Implemented 20.21(2),
					 (3)(f),
					 120.53(1)(a),
					 213.05
					 FS.
New 12-18-88, Amended 3-6-91, 12-16-91, Repealed
					 6-26-96.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-2 - ORGANIZATION AND GENERAL INFORMATION › Section 12-2.00926 - Division of Tax Processing (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 120.53(1)(a),
					 213.06(1) FS.
					 Law Implemented 20.21(2),
					 (3)(e),
					 120.53(1)(a),
					 213.05
					 FS.
New 3-6-81, Amended 12-16-91, Repealed
					 6-26-96.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-2 - ORGANIZATION AND GENERAL INFORMATION › Section 12-2.0093 - Smoking (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 255.27 FS. Law Implemented
					 255.27
					 FS.
New 9-30-80, Formerly 12-2-093, Repealed
					 12-16-91.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-2 - ORGANIZATION AND GENERAL INFORMATION › Section 12-2.0095 - Contract Bidding Disputes (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 120.53(5) FS.
					 Law Implemented 20.21,
					 120.53(5)
					 FS.
New 5-4-87, Repealed
					 4-5-98.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-2 - ORGANIZATION AND GENERAL INFORMATION › Section 12-2.010 - General Requirements - Declaratory Statements (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 120.53,
					 120.565 FS. Law Implemented
					 120.565
					 FS.
New 10-21-75, Formerly 12-2.10, Repealed
					 4-5-98.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-2 - ORGANIZATION AND GENERAL INFORMATION › Section 12-2.011 - Petition (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 120.53,
					 120.565 FS. Law Implemented
					 120.565
					 FS.
New 10-21-75, Formerly 12-2.11, Repealed
					 4-5-98.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-2 - ORGANIZATION AND GENERAL INFORMATION › Section 12-2.012 - Purpose and Use of Declaratory Statement (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 120.53,
					 120.565 FS. Law Implemented
					 120.565
					 FS.
New 10-21-75, Formerly 12-2.12, Repealed
					 4-5-98.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-2 - ORGANIZATION AND GENERAL INFORMATION › Section 12-2.013 - Department Disposition (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 120.565 FS. Law Implemented
					 120.565
					 FS.
New 10-21-75, Amended 5-10-77, Formerly 12-2.13, Repealed
					 4-5-98.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-2 - ORGANIZATION AND GENERAL INFORMATION › Section 12-2.020 - Authority (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 120.53(1)(c)
					 FS. Law Implemented 120.53(1), (2),
					 (3)
					 FS.
New 11-11-92, Repealed
					 9-19-17.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-2 - ORGANIZATION AND GENERAL INFORMATION › Section 12-2.021 - Purpose (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 120.54(1) FS.
					 Law Implemented 120.53(1), (2),
					 (3)
					 FS.
New 11-11-92, Repealed
					 5-9-13.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-2 - ORGANIZATION AND GENERAL INFORMATION › Section 12-2.022 - Public Inspection and Copying (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 120.53(1)(c),
					 213.06(1),
					 409.2557(3),
					 409.256(17),
					 409.2563(16)
					 FS. Law Implemented 120.53(2)(a)
					 FS.
New 11-11-92, Amended 3-7-07, Repealed
					 11-12-20.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-2 - ORGANIZATION AND GENERAL INFORMATION › Section 12-2.023 - Final Orders Required to be Indexed (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 120.53(1)(c),
					 213.06(1),
					 409.2557(3)(p),
					 409.256(17),
					 409.2563(16)
					 FS. Law Implemented 120.53(2)
					 FS.
New 11-11-92, Amended 3-7-07, Repealed
					 11-12-20.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-2 - ORGANIZATION AND GENERAL INFORMATION › Section 12-2.024 - Listing of Final Orders (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 120.533,
					 213.06(1) FS.
					 Law Implemented 120.53(2)
					 FS.
New 11-11-92, Repealed
					 11-12-20.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-2 - ORGANIZATION AND GENERAL INFORMATION › Section 12-2.025 - Designation of Official Reporter (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 120.53(1)(c),
					 213.06(1) FS.
					 Law Implemented 120.53(4)
					 FS.
New 11-11-92, Amended 3-7-07, Repealed
					 11-12-20.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-2 - ORGANIZATION AND GENERAL INFORMATION › Section 12-2.026 - Numbering of Final Orders (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 120.53(1)(c),
					 213.06(1) FS.
					 Law Implemented 120.53(2), (3),
					 (4),
					 409.256,
					 409.2563
					 FS.
New 11-11-92, Amended 3-7-07, Repealed
					 11-12-20.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-2 - ORGANIZATION AND GENERAL INFORMATION › Section 12-2.027 - System for Indexing Final Orders (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 120.533(1),
					 213.06(1) FS.
					 Law Implemented 120.53(2), (3),
					 (4)
					 FS.
New 11-11-92, Repealed
					 5-9-13.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-2 - ORGANIZATION AND GENERAL INFORMATION › Section 12-2.028 - Maintenance of Final Orders (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 120.533(1),
					 213.06(1) FS.
					 Law Implemented 119.041(2)
					 FS.
New 11-11-92, Repealed
					 5-9-13.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-3 - GENERAL; PROCEDURE › Section 12-3.001 - General; Procedure (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 120.53(1) FS.
					 Law Implemented 120.53(1),
					 120.54(9)
					 FS.
New 1-5-76, Amended 8-26-81, Formerly 12-3.01, Repealed
					 4-5-98.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-3 - GENERAL; PROCEDURE › Section 12-3.0012 - Definitions

Current through Reg. 50, No. 138; July 16, 2024
The following terms apply to the Department's administration
				  of the programs delegated to it by statute. These terms shall have the meaning
				  given to them in this section, except where the context clearly indicates a
				  different meaning.
(1)
(a) The phrase "commence an audit" means
				when, subsequent to the issuance of a Notification of Intent to Conduct an
				Audit (DR-840) or similar notification, the Department performs an audit
				entrance interview.
(b) The phrase
				"audit entrance interview" means when any one of the following actions first
				occurs:
1. When the Department contacts the
				taxpayer to explain and discuss the specific audit plan or to discuss the
				nature of the taxpayer's business operations; or
2. When the Department requests that specific
				books, records, documents, or other information be compiled, provided, or made
				available to the Department, other than the books, records, documents, or other
				information which were requested in the attachment to the DR-840; or
3. When the Department begins reviewing the
				accounts, books, or records of the taxpayer.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-3 - GENERAL; PROCEDURE › Section 12-3.0015 - Interest Applicable to Unpaid Tax Liabilities or Amounts Not Timely Refunded

Current through Reg. 50, No. 138; July 16, 2024
(1) The provisions
				of Section 213.235, F.S., and this rule
				apply to all taxes listed in Section
				213.05, F.S., except those taxes
				imposed by chapter 220, F.S. The interest rate provisions of Rule
				12C-1.343, F.A.C., apply to the
				taxes imposed by Chapter 220, F.S.
(2)
(a) The
				interest rate applicable to tax payment deficiencies that arise for taxes due
				before January 1, 2000, is one percent per month, prorated daily, as provided
				in the applicable rules. This interest rate will apply as long as the
				deficiency continues.
(b) The
				interest rate will be determined pursuant to Section
				213.235, F.S., for tax payment
				deficiencies that arise for taxes due on or after January 1, 2000.
(c) The interest rate which applies to a
				specific tax payment deficiency may fluctuate while the deficiency continues,
				due to the redetermination of the interest rate every six months pursuant to
				Section 213.235, F.S.
(d) The interest imposed by Section
				213.255, F.S., will be
				calculated pursuant to Section
				213.235, F.S., except that the
				interest rate applied to a refund cannot exceed 11 percent annually. The
				provisions of Section
				213.255, F.S., and rule Chapters
				12-6 and 12-26, F.A.C., govern the circumstances under which interest is due
				from and paid by the Department on refunds.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-3 - GENERAL; PROCEDURE › Section 12-3.0017 - Adoption of Materials That Contain Departmental Procedures

Current through Reg. 50, No. 138; July 16, 2024
(1) The following subsections of this rule
				describe materials and publications which contain procedures used by the
				Department in performing its statutory responsibilities, and these materials
				and publications are hereby incorporated by reference in this rule. A copy of
				these materials and publications may be obtained by one or more of the
				following methods:
(a) Writing the Florida
				Department of Revenue, Taxpayer Services, Mail Stop 3-2000, 5050 West Tennessee
				Street, Tallahassee, Florida 32399-0112, or
(b) Visiting any local Department of Revenue
				Service Center to personally obtain a copy; or
(c) Calling the Forms Request Line during
				regular office hours at (850)488-6800; or
(d) Downloading selected forms from the
				Department's website (www.floridarevenue.com/forms). 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 12-3 - GENERAL; PROCEDURE › Section 12-3.002 - Procedure for Effecting Service of Recommended Orders and Presenting Exceptions Thereto (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority 120 FS. Law Implemented
					 20.05,
					 120.53(1)(c),
					 120.57(1), (2)
					 FS.
New 4-16-78, Amended 9-2-79, Formerly 12-3.02, Repealed
					 4-5-98.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-3 - GENERAL; PROCEDURE › Section 12-3.003 - Procedure for Conduct of Proceedings Before Head of Department (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority 120 FS. Law Implemented
					 20.05,
					 120.53(1)(c),
					 120.57(1), (2)
					 FS.
New 4-16-78, Amended 9-2-79, 8-26-81, Formerly 12-3.03,
					 Repealed 4-5-98.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-3 - GENERAL; PROCEDURE › Section 12-3.004 - Authority of Head of Department Respecting Modification or Rejection of Findings of Fact and Conclusions of Law (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority 120 FS. Law Implemented
					 20.05,
					 120.53(1)(c),
					 120.57(1), (2)
					 FS.
New 4-16-78, Amended 9-2-79, Formerly 12-3.04, Repealed
					 4-5-98.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-3 - GENERAL; PROCEDURE › Section 12-3.005 - Authority of Head of Department to Establish Content of Final Order (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority 120 FS. Law Implemented
					 20.05,
					 120.53(1)(c),
					 120.57(1), (2)
					 FS.
New 4-16-78, Amended 9-2-79, Formerly 12-3.05, Repealed
					 4-5-98.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-3 - GENERAL; PROCEDURE › Section 12-3.006 - Designation of Official Reporter to Publish and Index Subject Matter Relating to Agency Orders (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 120.53(1)(c),
					 (2)(a),
					 213.06(1) FS.
					 Law Implemented 20.05,
					 120.53(1), (2)
					 FS.
New 2-14-80, Amended 8-26-81, Formerly 12-3.06, Repealed
					 5-9-13.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-3 - GENERAL; PROCEDURE › Section 12-3.007 - Delegation of Authority

Current through Reg. 50, No. 138; July 16, 2024
(1) Authority to
				take the following action is hereby delegated by the Governor and Cabinet
				acting as the head of the Department of Revenue to the Executive Director of
				the Department or the Executive Director's designee:
(a) To take all actions relating to the:
1. Assessment, collection, enforcement,
				audit, adjustment, and refund of all taxes, fees, and assessments for which the
				Department of Revenue (Department) has been given control and administrative
				responsibility pursuant to Section
				213.05, F.S.; and,
2. Administration of the state's child
				support enforcement program pursuant to Section
				409.2557, F.S., and in
				accordance with Title IV-D of the Social Security Act,
				42 U.S.C., ss.
				651 et seq.
3. Administration of ad valorem tax issues,
				as provided in Chapters 192 through 197 and 200, F.S.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-3 - GENERAL; PROCEDURE › Section 12-3.008 - Recordation of Hearings (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority 120 FS. Law Implemented
					 120.57(1)(b)5., (2)(b) FS.
New 8-26-81, Formerly 12-3.08, Repealed
					 4-5-98.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-3 - GENERAL; PROCEDURE › Section 12-3.009 - Final Orders (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority 120 FS. Law Implemented
					 120.57,
					 120.59
					 FS.
New 8-26-81, Formerly 12-3.09, Repealed
					 4-5-98.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-3 - GENERAL; PROCEDURE › Section 12-3.010 - Record on Appeal (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority 120 FS. Law Implemented
					 120.57(1)(b)5., (2)(b) FS.
New 8-26-81, Formerly 12-3.10, Repealed
					 4-5-98.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-3 - GENERAL; PROCEDURE › Section 12-3.011 - Department Personnel Disciplinary Procedures and Standards (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 213.06(1),
					 409.2557(3) FS.
					 Law Implemented 20.21(2)(a),
					 110.201(2),
					 110.227
					 FS.
New 7-27-99, Amended 10-18-04, Repealed
					 12-18-07.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-3 - GENERAL; PROCEDURE › Section 12-3.012 - Compensation to Third-Party Recordkeepers

Current through Reg. 50, No. 138; July 16, 2024
(1) SCOPE. This rule establishes the rates
				and conditions for payments to reimburse reasonably necessary costs directly
				incurred by third-party recordkeepers in searching for, reproducing, or
				transporting books, records, written materials, and electronically recorded
				information required to be produced under a subpoena duces tecum served by the
				Department for communications services tax or sales and use tax.
(2) DEFINITIONS. For purposes of this rule,
				the following definitions apply:
(a)
				"Subpoena" means a legal document that requires the attendance and testimony of
				a witness.
(b) "Subpoena duces
				tecum" means a legal document that requires the production of specified books,
				records, written materials, and electronically recorded information and may
				require the attendance and testimony of a witness.
(c) "Third-party recordkeeper" means any
				person or entity defined as a "third-party recordkeeper" under section
				202.36(4)(b)3. or 212.14(7)(b)3., F.S.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-6 - INFORMAL PROTEST AND APPEAL PROCEDURE › Part I - ADMINISTRATIVE ISSUES › Section 12-6.001 - Application of Rules

Current through Reg. 50, No. 138; July 16, 2024
(1) The rules set
				  forth in this chapter are applicable to all revenues assessed and collected by
				  the Department pursuant to Section
				  213.05, F.S.
(2)
(a) The
				  Department of Revenue encourages taxpayers to attempt to resolve any notice,
				  billing, assessment, or refund denial through discussions with the Department,
				  whether in person, in writing, or by telephone, prior to initiating the
				  informal protest procedures contained in this chapter. This will allow the
				  Department and the taxpayer to address possible miscommunication,
				  misunderstanding, or Department or taxpayer error.
(b) Notices issued by the Department pursuant
				  to this rule chapter will be sent to the taxpayer, unless the taxpayer submits
				  a completed Power of Attorney and Declaration of Representative (Form DR-835,
				  incorporated by reference in Rule
				  12-6.0015, F.A.C.) which
				  instructs the Department as to whom the taxpayer wants these notices to be
				  sent. A notice is issued when the notice is created and dated. Notices will be
				  sent to the taxpayer or authorized representative by United States Postal
				  Service to the last known mailing address of the taxpayer or authorized
				  representative. Notices of Proposed Assessment and Notices of Proposed Refund
				  Denial may also be sent by email or fax to the last known email address or fax
				  number with the affirmative consent of the taxpayer or authorized
				  representative.
(c)
1. If this chapter provides for a specific
				  number of consecutive calendar days within which a taxpayer or the Department
				  must act, the expiration of such period will not occur on a Saturday, Sunday,
				  or legal holiday. For purposes of this chapter, the term "legal holiday" shall
				  mean a holiday that is observed by state agencies as a legal holiday as this
				  term is defined in Section
				  110.117, F.S. Instead, such
				  specific number of consecutive calendar days will expire on the next successive
				  day that is not a Saturday, Sunday, or legal holiday.
2. For the purposes of this chapter,
				  "postmark date" shall include the date on which a taxpayer delivers a document
				  discussed in these rules to an express service or delivery service for delivery
				  to the Department.
(d)
				  This chapter does not apply to the formal proceedings governed by Sections
				  120.569 and
				  120.57, F.S.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-6 - INFORMAL PROTEST AND APPEAL PROCEDURE › Part I - ADMINISTRATIVE ISSUES › Section 12-6.0015 - Public Use Forms

Current through Reg. 50, No. 138; July 16, 2024
The following form is employed by the Department in its
					 dealings with the public. This form is hereby incorporated by reference in this
					 rule. Copies of this form are available, without cost, by using one or more of
					 the following methods:
1) downloading
				  the form from the Department's website at www.floridarevenue.com/forms;
				  or,
2) calling the Department at
				  (850)488-6800, Monday through Friday (excluding holidays); or,
3) visiting any local Department of Revenue
				  Service Center; or,
4) writing the
				  Florida Department of Revenue, Taxpayer Services, Mail Stop 3-2000, 5050 West
				  Tennessee Street, Tallahassee, Florida 32399-0112. Persons with hearing or
				  speech impairments may call the Florida Relay Service at 1(800)955-8770 (Voice)
				  and 1(800)955-8771 (TTY).
Form Number
Title
Effective Date
DR-835
Power of Attorney and Declaration of
								Representative (R. 10/11)
http://www.flrules.org/Gateway/reference.asp?No=Ref-00810
01/12
Rulemaking Authority
						213.06(1),
						213.21(1) FS.
						Law Implemented 72.011(2),
						119.071(5),
						213.21(1)
						FS.
New 3-6-03, Amended 4-5-07, 1-27-09, 6-28-10,
						1-25-12.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-6 - INFORMAL PROTEST AND APPEAL PROCEDURE › Part II - PROTEST OF ASSESSMENTS › Section 12-6.002 - Conference Procedures for Notices of Intent to Make Audit Changes

Current through Reg. 50, No. 138; July 16, 2024
(1)
(a)
				  Except in cases of jeopardy assessments, estimated assessments, refund denials,
				  or where review of the taxpayer's books and records results in no liability due
				  to the state or no refundable amount due to the taxpayer, the Department will,
				  upon completion of an audit, issue a Notice of Intent to Make Audit Changes.
				  The taxpayer shall have 30 consecutive calendar days after the date of issuance
				  on the Notice of Intent to Make Audit Changes to mail or fax a written request
				  for a conference to the office address or fax number on the Notice.
(b) If the Department issues a Revised Notice
				  of Intent to Make Audit Changes, the taxpayer shall have 30 consecutive
				  calendar days after the date of issuance on each Revised Notice of Intent to
				  Make Audit Changes to mail or fax a written request for a conference to the
				  office address or fax number on the revised notice.
(c) A request for a conference should be made
				  directly to the office designated on the Notice of Intent to Make Audit Changes
				  or the Revised Notice of Intent to Make Audit Changes. In order for the
				  taxpayer's request to be considered timely, the request must be postmarked or
				  faxed within 30 consecutive calendar days from the date of issuance on the
				  Notice of Intent to Make Audit Changes or the Revised Notice of Intent to Make
				  Audit Changes.
(d) Requests
				  postmarked or faxed more than 30 consecutive calendar days after the date of
				  issuance on the Notice of Intent to Make Audit Changes or the Revised Notice of
				  Intent to Make Audit Changes will be deemed late filed and shall result in
				  forfeiture of the taxpayer's rights to such conference, unless the taxpayer has
				  timely secured a written extension of time within which to file a request for a
				  conference.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-6 - INFORMAL PROTEST AND APPEAL PROCEDURE › Part II - PROTEST OF ASSESSMENTS › Section 12-6.0023 - Conference Procedures for Delinquency Notices or Billings

Current through Reg. 50, No. 138; July 16, 2024
(1)
(a)
				  After issuance of a delinquency notice or billing by the Department, the
				  taxpayer may request a conference if an assessment has not been issued. A
				  request for a conference shall be made by mailing, telephoning, or faxing the
				  request directly to the address, telephone number, or fax number of the office
				  designated on the delinquency notice or billing within 20 consecutive calendar
				  days of the date of issuance on the delinquency notice or billing. In order for
				  the taxpayer's request to be considered timely, the request must be postmarked,
				  telephoned, or faxed within 20 consecutive calendar days from the date of
				  issuance on the delinquency notice or billing.
(b) Requests postmarked, telephoned, or faxed
				  more than 20 consecutive calendar days after the date of issuance on the
				  delinquency notice or billing will be deemed late filed and shall result in
				  forfeiture of the taxpayer's rights to such conference, unless the taxpayer has
				  timely secured a written extension of time within which to file a request for a
				  conference.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-6 - INFORMAL PROTEST AND APPEAL PROCEDURE › Part II - PROTEST OF ASSESSMENTS › Section 12-6.003 - Protest of Notices of Proposed Assessment Issued by the Department Which Result From an Audit

Current through Reg. 50, No. 138; July 16, 2024
(1)
(a) A taxpayer may secure review of a Notice
				  of Proposed Assessment (Assessment) by implementing the provisions of this
				  section.
(b) To secure review of an
				  Assessment, a taxpayer must file a written protest postmarked or faxed within
				  60 consecutive calendar days (150 consecutive calendar days if the Assessment
				  is addressed to a person outside the United States) from the date of issuance
				  on the Assessment.
(c) Protests
				  postmarked or faxed more than 60 consecutive calendar days (150 consecutive
				  calendar days if the Assessment is addressed to a person outside the United
				  States) after the date of issuance on the Assessment will be deemed late filed,
				  and the Assessment becomes final for purposes of chapter 72, F.S., upon the
				  expiration of 60 consecutive calendar days (150 consecutive calendar days if
				  the Assessment is addressed to a person outside the United States) after the
				  date of issuance on the Assessment, unless the taxpayer has timely secured a
				  written extension of time within which to file a protest.
(d)
1. A
				  taxpayer may request an extension of time for filing a protest by mailing or
				  faxing a written request to the address or fax number designated on the
				  Assessment. In order for the taxpayer's request to be considered timely, the
				  request must be postmarked or faxed within 60 consecutive calendar days (150
				  consecutive calendar days if the Assessment is addressed to a person outside
				  the United States) from the date of issuance on the Assessment. Each extension
				  of time will be for 30 consecutive calendar days. Within a 30 consecutive
				  calendar day extension period, the taxpayer may submit a request in writing to
				  the address or fax number designated on the Assessment for an additional 30
				  consecutive calendar day extension within which to submit a written
				  protest.
2. Failure to mail or fax
				  the written protest or failure to mail or fax a written request for an
				  additional extension within a 30 consecutive calendar day extension period
				  shall result in forfeiture of the taxpayer's rights to the proceedings provided
				  by this rule and the proposed assessment will become a final assessment for
				  purposes of chapter 72, F.S., at the expiration of the extended filing
				  period.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-6 - INFORMAL PROTEST AND APPEAL PROCEDURE › Part II - PROTEST OF ASSESSMENTS › Section 12-6.005 - Criteria for Qualified Representatives

Current through Reg. 50, No. 138; July 16, 2024
(1)
(a) Any person who appears before the
				  Department in any proceeding has the right, at his or her own expense, to be
				  accompanied, represented, and advised by counsel or by other qualified
				  representatives. For the purposes of this rule, "counsel" shall mean a member
				  of the Florida Bar or a law student certified pursuant to Chapter 11 of the
				  Rules Regulating The Florida Bar.
(b) A Certified Public Accountant holding a
				  license to practice in Florida shall be deemed a qualified representative for
				  purposes of this rule.
(c) Other
				  qualified representatives of taxpayers include: general partners of a general
				  or limited partnership, officers of a corporation, or an authorized regular
				  employee of an individual, partnership or corporation who has actual knowledge
				  of the controversy.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-6 - INFORMAL PROTEST AND APPEAL PROCEDURE › Part II - PROTEST OF ASSESSMENTS › Section 12-6.006 - Standards of Conduct for Qualified Representatives

Current through Reg. 50, No. 138; July 16, 2024
In all proceedings before the Department, the Executive
					 Director, or the Executive Director's designees under this chapter, all
					 individuals qualified as a taxpayer's representative shall comply with the
					 provisions set forth in Uniform Rules of Procedure, rule
					 28-106.107,
					 F.A.C.
Rulemaking Authority
						213.06(1),
						213.21(1) FS.
						Law Implemented 213.21(1)
						FS.
New 5-27-82, Formerly 12-6.06, Amended
						3-6-03.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-6 - INFORMAL PROTEST AND APPEAL PROCEDURE › Part III - REFUND PROTEST PROCEDURES › Section 12-6.030 - Conference Procedures for Notices of Intent to Make Refund Claim Changes

Current through Reg. 50, No. 138; July 16, 2024
(1)
(a) The
				  Department, upon determining that a refund should be wholly or partially
				  denied, except in the case of a mathematical error, will issue a notice to the
				  address provided by the taxpayer with his or her application for refund. The
				  notice shall include a clear explanation of the reason for denial. No such
				  notice will be issued by the Department if the only change made by the
				  Department results from a mathematical error made by the taxpayer. Examples of
				  mathematical errors include those resulting from the taxpayer's improper
				  computation of collection allowances or discounts. The taxpayer shall have 30
				  consecutive calendar days after the date of issuance on the notice to sign the
				  notice agreeing to the proposed changes or to mail or fax a written request for
				  a conference to the address or fax number designated on the notice.
(b) If the Department issues a revised
				  notice, the taxpayer shall have 30 consecutive calendar days after the date of
				  issuance on the revised notice to mail or fax a written request for a
				  conference to the office address or fax number on the revised notice.
(c) A request for a conference should be made
				  directly to the address or fax number designated on the notice or the revised
				  notice. In order for the taxpayer's request for a conference to be considered
				  timely, the request must be postmarked or faxed within 30 consecutive calendar
				  days from the date of issuance on the notice or on the revised
				  notice.
(d) Requests postmarked or
				  faxed more than 30 consecutive calendar days after the date of issuance on the
				  notice or the revised notice will be deemed late filed and shall result in
				  forfeiture of the taxpayer's rights to such conference, unless the taxpayer has
				  timely secured a written extension of time within which to file a request for a
				  conference.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-6 - INFORMAL PROTEST AND APPEAL PROCEDURE › Part III - REFUND PROTEST PROCEDURES › Section 12-6.032 - Protest of Notices of Proposed Refund Denial

Current through Reg. 50, No. 138; July 16, 2024
(1)
(a) A
				  taxpayer may secure review of a Notice of Proposed Refund Denial (Form
				  DR-832R), by implementing the provisions of this section.
(b) To secure review of a Notice of Proposed
				  Refund Denial (NPRD), a taxpayer must file a written protest, postmarked or
				  faxed within 60 consecutive calendar days (150 consecutive calendar days if the
				  NPRD is addressed to a person outside the United States) from the date of
				  issuance on the NPRD.
(c) Protests
				  postmarked or faxed more than 60 consecutive calendar days (150 consecutive
				  calendar days if the Notice is addressed to a person outside the United States)
				  after the date of issuance on the NPRD will be deemed late filed, and the
				  proposed refund denial becomes final for purposes of Chapter 72, F.S., upon the
				  expiration of 60 consecutive calendar days (150 consecutive calendar days if
				  the NPRD is addressed to a person outside the United States) after the date of
				  issuance on the NPRD, unless the taxpayer has timely secured a written
				  extension of time within which to file a protest.
(d)
1. A
				  taxpayer may request an extension of time for filing a protest by mailing or
				  faxing a written request to the address or fax number designated on the NPRD.
				  In order for the taxpayer's request to be considered timely, the request must
				  be postmarked or faxed within 60 consecutive calendar days (150 consecutive
				  calendar days if the NPRD is addressed to a person outside the United States)
				  from the date of issuance on the NPRD. Each extension of time will be for 30
				  consecutive calendar days. Within a 30 consecutive calendar day extension
				  period, the taxpayer may submit a request in writing to the address or fax
				  number designated on the NPRD for an additional 30 consecutive calendar day
				  extension within which to submit a written protest.
2. Failure to mail or fax the written protest
				  or failure to mail or fax a written request for an additional extension within
				  a 30 consecutive calendar day extension period shall result in forfeiture of
				  the taxpayer's rights to the proceedings provided by this rule and the proposed
				  refund denial will become a final denial for purposes of Chapter 72, F.S., at
				  the expiration of the extended filing period.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-9 - CERTIFIED FLORIDA PROPERTY APPRAISER AND CERTIFIED FLORIDA TAX COLLECTOR PROGRAM › Section 12-9.001 - Definitions (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 12-9.01, Amended 4-11-89, 12-30-97,
					 10-26-21, Transferred to 12D-19.001.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-9 - CERTIFIED FLORIDA PROPERTY APPRAISER AND CERTIFIED FLORIDA TAX COLLECTOR PROGRAM › Section 12-9.002 - Certified Florida Appraiser, Certified Florida Evaluator, Certified Cadastralist of Florida, Certified Florida Collector, and Certified Florida Collector Assistant Program (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 12-9.02, Amended 4-11-89, 12-19-89,
					 12-30-97, 4-5-16, 10-26-21, Transferred to
					 12D-19.002.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-9 - CERTIFIED FLORIDA PROPERTY APPRAISER AND CERTIFIED FLORIDA TAX COLLECTOR PROGRAM › Section 12-9.003 - Qualifications (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 12-9.03, Amended 4-11-89, 12-19-89,
					 12-30-97, 1-2-01, 10-26-21, Transferred to
					 12D-19.003.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-9 - CERTIFIED FLORIDA PROPERTY APPRAISER AND CERTIFIED FLORIDA TAX COLLECTOR PROGRAM › Section 12-9.0031 - Approval of Courses (Transferred)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 195.027(1) FS.
					 Law Implemented 145.10,
					 145.11,
					 195.002
					 FS.
New 10-26-21, Transferred to
					 12D-19.004.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-9 - CERTIFIED FLORIDA PROPERTY APPRAISER AND CERTIFIED FLORIDA TAX COLLECTOR PROGRAM › Section 12-9.0032 - Departmental Sponsored Courses (Transferred)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 195.027(1) FS.
					 Law Implemented 145.10,
					 145.11,
					 195.002
					 FS.
New 10-26-21, Transferred to
					 12D-19.005.