Florida Administrative Code

Rulemaking Authority 943.03(4), 943.042 FS. Law Implemented 943.031, 943.042 FS. History-New 3-10-94, Amended 10-10-95, 10-25-01, 12-3-03, Repealed 7-9-19.

Rulemaking Authority 943.03(4), 943.042 FS. Law Implemented 943.031, 943.042 FS. History-New 10-25-01, Amended 12-3-03, 3-27-06, 3-21-07, Repealed 7-9-19.

Rulemaking Authority 943.03(4), 943.042 FS. Law Implemented 943.031, 943.042 FS. History-New 3-10-94, Amended 10-10-95, 8-22-00, 10-25-01, 12-3-03, 3-21-07, 6-9-08, Repealed 7-9-19.

Rulemaking Authority 943.03(4), 943.042 FS. Law Implemented 943.031, 943.042 FS. History-New 3-10-94, Amended 10-10-95, 10-25-01, 12-3-03, 3-27-06, 3-21-07, 6-9-08, Repealed 7-9-19.

Rulemaking Authority 943.03(4), 943.042 FS. Law Implemented 943.031, 943.042 FS. History-New 10-25-01, Amended 12-3-03, 3-27-06, 3-21-07, 6-9-08, Repealed 7-9-19.

Rulemaking Authority 943.03(4), 943.042 FS. Law Implemented 943.031, 943.042 FS. History-New 3-10-94, Amended 10-10-95, 10-25-01, 3-27-06, Repealed 7-9-19.

(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…

Rulemaking Authority 943.03(4), 943.042 FS. Law Implemented 943.031, 943.042 FS. History-New 10-25-01, Repealed 5-21-12.

Rulemaking Authority 943.03(4) FS. Law Implemented 943.031(6), 914.25 FS. History-New 12-3-03, Amended 3-27-06, 3-21-07, 6-9-08, Repealed 7-9-19.

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 esti…

The apportionment factor for a municipality whose area is coincident with the area of more than one county is calculated as follows: (1) For purposes of the population weight factor, the population of the municipality will be the total population within the municipal boundaries. …

Rulemaking Authority 218.26(1) FS. Law Implemented 218.21, 218.215, 218.23, 218.245, 218.25, 218.26 FS. History-New 3-8-82, Formerly 12-10.09, Amended 11-1-98, Repealed 2-11-26.

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, whe…

(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 app…

(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 …

(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 tha…

(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 ins…

(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 on…

(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 adviseme…

(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…

(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. …

Rulemaking Authority 120.53, 213.06(1) FS. Law Implemented 120.53 FS. History-New 10-24-96, Repealed 3-25-20.

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…

Rulemaking Authority 213.06(1), 213.21(5) FS. Law Implemented 213.05, 213.21(2)(a), (3), (5) FS. History-New 5-23-89, Amended 8-10-92, 11-15-94, 10-2-01, Repealed 10-29-13.

(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 …

Rulemaking Authority 938.01(1) FS. Law Implemented 938.01 FS. History-New 5-11-83, Formerly 12-14.03, Repealed 6-1-09.

Rulemaking Authority 938.01(1) FS. Law Implemented 938.01 FS. History-New 8-4-83, Formerly 12-14.05, Amended 10-20-91, 8-10-92, Repealed 6-1-09.

Rulemaking Authority 213.06(1) FS. Law Implemented 213.27 FS. History-New 3-2-86, Amended 12-7-92, 11-17-93, Repealed 5-9-13.

Rulemaking Authority 213.06(1) FS. Law Implemented 213.27 FS. History-New 3-2-86, Amended 11-17-93, Repealed 5-9-13.

(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 …