Florida Administrative Code

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 History-New 5-11-83, Formerly 12-14.03, Repealed 6-1-09.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 History-New 8-4-83, Formerly 12-14.05, Amended 10-20-91, 8-10-92, Repealed 6-1-09.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 History-New 3-2-86, Amended 12-7-92, 11-17-93, Repealed 5-9-13.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 History-New 3-2-86, Amended 11-17-93, Repealed 5-9-13.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 …

(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…

Rulemaking Authority 213.06(1) FS. Law Implemented 213.21(4) FS. History-New 4-29-03, Repealed 3-12-14.

(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…

Rulemaking Authority 896.102(3) FS. Law Implemented 896.102 FS. History-New 2-18-88, Repealed 5-9-13.

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…

Rulemaking Authority 120.53(1)(c) FS. Law Implemented 120.53(1), (2), (3) FS. History-New 11-11-92, Repealed 9-19-17.

Rulemaking Authority 120.54(1) FS. Law Implemented 120.53(1), (2), (3) FS. History-New 11-11-92, Repealed 5-9-13.

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. History-New 11-11-92, Amended 3-7-07, Repealed 11-12-20.

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. History-New 11-11-92, Amended 3-7-07, Repealed 11-12-20.

Rulemaking Authority 120.533, 213.06(1) FS. Law Implemented 120.53(2) FS. History-New 11-11-92, Repealed 11-12-20.

Rulemaking Authority 120.53(1)(c), 213.06(1) FS. Law Implemented 120.53(4) FS. History-New 11-11-92, Amended 3-7-07, Repealed 11-12-20.

Rulemaking Authority 120.53(1)(c), 213.06(1) FS. Law Implemented 120.53(2), (3), (4), 409.256, 409.2563 FS. History-New 11-11-92, Amended 3-7-07, Repealed 11-12-20.

Rulemaking Authority 120.533(1), 213.06(1) FS. Law Implemented 120.53(2), (3), (4) FS. History-New 11-11-92, Repealed 5-9-13.

Rulemaking Authority 120.533(1), 213.06(1) FS. Law Implemented 119.041(2) FS. History-New 11-11-92, Repealed 5-9-13.

(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 …

Rulemaking Authority 72.011(2), 120.54(1), 199.202, 212.18(2), 213.06(1) FS. Law Implemented 199.262, 201.16, 206.075, 206.97, 206.9835, 207.014, 211.125, 212.14, 212.15, 213.69, 213.73, 213.732, 213.74, 213.75, 336.021, 336.025 FS. History-New 7-1-88, Repealed 3-12-14.

(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…

Rulemaking Authority 213.06(1) FS. Law Implemented 120.54(1), 213.73, 213.74, 213.75 FS. History-New 8-10-92, Amended 3-31-99, Repealed 3-12-14. PART II ADMINISTRATIVE GARNISHMENT FOR UNPAID TAXES

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…

Rulemaking Authority 72.011(2), 120.54(1), 213.06(1) FS. Law Implemented 213.67 FS. History-New 6-16-93, Repealed 3-12-14.