Florida Administrative Code

(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 History-New 4-29-03, Repealed 3-12-14.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 History-New 2-18-88, Repealed 5-9-13.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.

(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…

Rulemaking Authority 213.06(1) FS. Law Implemented 192.105, 193.074, 195.027, 195.084, 196.101, 201.022, 206.27, 211.125, 211.33, 212.0305(3)(d), 213.053, 213.21, 213.22, 213.27, 220.242, 336.025(2)(a), 896.102(2) FS. History-New 12-18-88, Repealed 5-9-13.

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…

Rulemaking Authority 213.06(1) FS. Law Implemented 125.0104, 125.0108, 192.105, 193.074, 195.027, 195.084, 196.101, 201.022, 206.27, 211.125, 211.33, 212.0305, 212.084, 213.053, 213.21, 213.22, 213.27, 220.242, 336.025, 370.07(3), 403.718, 403.7185, 403.7195, 538.11, 624.5092, 89…

Rulemaking Authority 213.06(1) FS. Law Implemented 24.108(5), 212.10(1), 213.05, 213.053, 213.0535, 213.22, 213.27, 213.28, 213.30, 896.102 FS. History-New 12-18-88, Amended 12-6-89, 2-13-91, 11-14-91, 1-5-93, 12-13-94, Repealed 5-9-13.

(1) Taxpayer Requests for Tax Information. (a) The Department will permit taxpayers or their authorized representatives to inspect and receive copies of the taxpayer's tax returns and related documents filed with the Department, when lawfully requested. Department records are mai…

(1) The Authority to disclose state tax information is delegated to certain positions within the Department. Employees within these positions shall determine that request for disclosure of tax information meet the statutory provisions for disclosure in Section 213.053, F.S., and …

(1)(a) The Registration Information Sharing and Exchange Program, or "RISE Program", is authorized under Section 213.0535, F.S., to allow government agencies who participate in the program to periodically exchange specified tax information with the Department. This rule provides …

(1) Scope. (a) Section 213.053(19), F.S., authorizes the Department to publish a list of taxpayers against whom the Department has filed a warrant, notice of lien, or judgment lien certificate for the taxes, surtaxes, surcharges, or fees, listed in Section 213.05, and Chapter 443…

Part I of this rule chapter sets forth the rules to be used by the Department of Revenue in the administration of Sections 202.30, 206.485, 212.11(4)(f), 213.755, and 220.21(2), (3), F.S., authorizing the Executive Director to require taxpayers specified by statute or rule to pay…

For the purposes of Part I of this rule chapter, the terms and phrases used in these rules have the meanings prescribed in this section. (1) "ACH" or "Automated Clearing House" means a central distribution and settlement point for the electronic clearing of debits and credits bet…

(1) Any taxpayer subject to the following taxes, surtaxes, surcharges, and fees who has paid that tax, surtax, surcharge, or fee in the prior state fiscal year in an amount of $5,000 or more must pay the taxes, surtaxes, surcharges, or fees due during the succeeding calendar year…

(1)(a) On or before November 1 (January 1 for taxpayers remitting only reemployment tax), the Department will notify every taxpayer required to pay a tax, surtax, surcharge, or fee, or to file a tax return by electronic means in the upcoming calendar year when: 1. The taxpayer is…

(1) Taxpayers may utilize either ACH debit or ACH credit as the method by which they shall remit taxes and fees by electronic means. (2) The Department reserves the right to revoke the ACH credit method payment privilege of any taxpayer who does not consistently transmit error-fr…