Florida Administrative Code

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 p…

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(…

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…

(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 o…

(1) The Executive Director or the Executive Director's designee, as enumerated in Rule 12-13.004, F.A.C., shall make a determination whether there is doubt as to liability for tax or interest based on all the facts and circumstances of the specific case. Doubt as to liability is …

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 t…

(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 …

(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 resal…

(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 stand…

(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 t…

(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 comp…

(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 Informal Dispute Resolution. Settlement or compr…

(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 …

(1) Consent agreements executed under this chapter shall specify the: (a) Consent agreement number; (b) Taxpayer's name and business partner number; (c) Type of tax or taxes, the period(s) covered, and the expiration dates for the statute of limitations for each tax type; and (d)…

(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…

(1) The Department will enter into a consent agreement with a taxpayer when additional time is deemed necessary to conduct or complete an audit, examination, or review of the taxpayer's account to determine whether a liability or overpayment exists or whether there has been compl…

(1) The rules set forth in this chapter are used by the Department in exercising the authority granted by Section 213.21(4), F.S., to enter into agreements for scheduling payments of outstanding liabilities. (2) Except for the delegations of authority provided in Rule 12-17.004, …

(1) "Department" means the Florida Department of Revenue. (2) "Taxpayer" means any person, as defined in Section 1.01, F.S., required to remit any tax, surtax, surcharge, or fee listed in Section 213.05, F.S., that is administered, regulated, controlled, and collected by the Depa…

(1) A taxpayer requesting a stipulated time payment agreement must first: (a) Acknowledge the taxpayer's outstanding liabilities finally determined to be due by the Department; (b) Demonstrate to the satisfaction of the Department that he or she is currently unable to make a sing…

(1) In addition to the statutory authority granted by Section 213.21(4), F.S., the Executive Director of the Department has authority to enter into agreements with taxpayers for scheduling payments for outstanding liabilities under authority granted by the Governor and Cabinet as…

The Department will apply one or more of the following factors when determining whether to enter into a stipulated time payment agreement, in determining the existence of undue economic or financial hardship or the inability of a taxpayer to satisfy outstanding liabilities in a l…

(1) In instances where the Department does not already have the following information and items, a taxpayer requesting a stipulated time payment agreement must provide the following to the Department: (a) Taxpayer's name, address, business partner number, federal employer identif…

(1) Every stipulated time payment agreement executed under this chapter will specify the name, business partner number, account identification number, and audit identification number, if applicable, of the taxpayer; the taxpayer's current business address and the current address …

(1) Every stipulated time payment agreement will include a discussion and determination of each of the following issues: (a) The number of payments to be made during the term of the agreement; (b) The frequency and due date of each payment to be made during the term of the agreem…

(1) A taxpayer who fails to comply with the terms of a stipulated time payment agreement will be held in default. (2) In the absence of jeopardy, as provided in Section 213.732, F.S., before holding a taxpayer in default of a stipulated time payment agreement, the Department will…

(1)(a) The Executive Director of the Department of Revenue or the Executive Director's designee is authorized to compensate persons who provide information leading to the punishment of, or collection of taxes, surtaxes, surcharges, fees, penalties, or interest from, any person wi…

(1) A claim for compensation may be filed by an executor, administrator, or other legal representative on behalf of a deceased applicant, if, prior to death, the deceased was eligible to file a claim for such compensation. (2) Eligibility for any compensation that may be due will…

(1) The Executive Director of the Department of Revenue or the Executive Director's designee shall make the final determination whether compensation should be paid and, if so, the amount thereof. The amount will not exceed 10 percent of the total amount of delinquent taxes, penal…

(1) Information relating to violations of the Florida revenue laws should be submitted to the Tax Violations and Rewards Process. Information must be submitted in writing. Correspondence should be directed to the Florida Department of Revenue, Tax Violations and Rewards - General…

(1) The Department of Revenue is authorized to compensate persons who provide information leading to the recovery of unpaid taxes derived from the operation of vending machines within this state. This rule section will be used by the Department in the administration of this autho…

The Florida Money Laundering Act imposes a state reporting requirement with respect to large currency transactions. The Florida reporting requirement is similar to the federal reporting requirement imposed under 26 U.S.C. s.6050I with respect to these transactions. (1) Any person…

Reports of large currency transactions which must be filed with the Department of Revenue under the Money Laundering Control Act shall be filed at the time and place and in the manner and form prescribed by this rule. (1) Time of filing. The report of a large currency transaction…

The Florida Money Laundering Act imposes a criminal penalty for willful failure to file a report of a large currency transaction. Each separate currency transaction exceeding $10,000 which the recipient willfully fails to report properly constitutes a separate, punishable offense…

(1) Reports of large currency transactions and the information contained in them are confidential and are not subject to disclosure to the public. However, the reports of large currency transactions filed with the Department, or the information contained within the reports, are s…

A person required to file a report of a large currency transaction shall keep a copy of each report filed for five years from the date of filing. The reports, and the books and records of such persons shall be available for inspection, during normal business hours, by the Departm…

(1) This chapter covers instances in which the Department issues a warrant with regard to any tax it administers. The filing of a warrant and associated judgment lien certificate establish the State of Florida's interest and priority as a creditor. Parts I and II of this chapter …

For the purposes of this chapter, the following terms and phrases are defined as: (1) "Assets" means any personal property, credits, or debts, owned by or owed to a delinquent taxpayer, excluding wages. For the purposes of Part I of this Chapter, "assets" also includes real prope…

(1) Warrants. The Department will issue a warrant: (a) When an assessment has been made and collection efforts have been unsuccessful; (b) When an assessment is made pursuant to the provisions of Section 202.35(3), 202.36(1), 206.18(1), (2), 212.12(5)(b), 212.14(1), 213.758 or 22…

(1) Jeopardy Determinations. Jeopardy will be asserted in or with an assessment if at least one of the following conditions is present: (a) The Department has cause to believe the taxpayer is about to depart from the state; (b) The Department has cause to believe the taxpayer is …

(1) Manner and Conditions of Sale of Property. The sale of taxpayer property is authorized only after a tax, fee, surcharge, penalty, interest, administrative fee, or cost of collection assessment has been issued and all review rights under Chapter 72, F.S., have been exhausted o…

(1) Upon receipt of full payment for any warrant, execution, or judgment for any tax administered by the Department, the Department will issue a satisfaction of the lien of record. The Department will record a Satisfaction and Release of Tax Lien with the clerk of the circuit cou…

This part explains the procedures that will be used by the Department to implement the authority granted in Section 213.67, F.S. These procedures enable the Department to identify and freeze the assets of any taxpayer who owes delinquent taxes, fees, surcharges, penalties, intere…

(1) To initiate a garnishment procedure, the Department will send a Notice of Freeze by registered mail, personal service, facsimile, electronic data interchange, use of the Internet, or by other electronic means to custodians exercising control or possession of a delinquent taxp…

(1) Prior to levying against the assets of a delinquent taxpayer for which a Notice of Freeze has been issued pursuant to Rule 12-21.203, F.A.C., the Department will send the delinquent taxpayer, by certified or registered mail or hand-delivery, a Notice of Intent to Levy. Thirty…

(1)(a) If the delinquent taxpayer does not, within 21 days after the date of receipt of the Notice of Intent to Levy, pay the delinquent taxes, fees, surcharges, penalties, interest, administrative fees, and costs of collection owed as referenced in the Notice of Intent to Levy, …

(1) This rule explains the procedures used by the Department to implement the authority granted in Section 213.67(9), F.S., that requires the Department to provide the Chief Financial Officer a listing of taxpayers for which warrants are outstanding and for which the Department i…

For the purposes of this rule chapter, the terms have the meanings prescribed in this section. (1) "Department" means the Florida Department of Revenue. (2) "Disclosure" means making known or available to any person in any manner whatsoever, a return, return information, state ta…