Published on: 16047406. Authorization for Compensation, Submission of Information and Claims for Compensation, Compensation for Vending Machine Violations
Published on: 15967769. Under Section 213.30, F.S., the Executive Director of the Department 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 with respect to taxes enumerated in Section 213.05, F.S. The taxes listed in Section 213.05, F.S., include all taxes and fees under Chapter 212, F.S., as well as registration of secondhand dealers in Section 538.09, F.S., and registration of secondary metal recyclers in Section 538.25, F.S.
Section 1, Chapter 2014-196, L.O.F., provides that the prepaid wireless E911 fee created in Section 365.172, F.S., is to be administered as though it is a sales tax under Chapter 212, F.S., except as otherwise provided in that section. The section does not expressly exclude the prepaid wireless E911 fee from the compensation provisions of Section 213.30, F.S. Accordingly, individuals reporting violations of the prepaid wireless E911 fee should also be eligible for compensation under Section 213.30, F.S.
The purpose of the proposed amendments to Rules 12-18.001 (Authorization for Compensation) and 12-18.004, (Submission of Information and Claims for Compensation), F.A.C., are: (1) to update the Department’s list of taxes eligible for the compensation provisions to include the prepaid wireless E911 fee, registration of secondhand dealers, secondary metal recyclers, and secondhand precious metal dealers, in accordance with statute, and (2) to incorporate, by reference, an updated Form DR-55, Application for Compensation for Tax Information, that includes these categories.
The purpose of the proposed changes to Rule 12-18.008, F.A.C. (Compensation for Vending Machine Violations), are to update contact information for the Department.
Published on: 15701601. Under section 213.30, F.A.C., the Executive Director of the Department 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 with respect to taxes enumerated in s. 213.05, F.A.C. The taxes listed in s. 213.05, F.A.C., include all taxes and fees under Chapter 212, F.S., as well as registration of secondhand dealers in s. 538.09, F.S., and registration of secondary metal recyclers in s. 538.25, F.S.
Section 1 of Chapter 2014-196, L.O.F., provides that the prepaid wireless E911 fee created in s. 365.172, F.S., is to be administered as though it is a sales tax under Chapter 212, except as otherwise provided in that section. The section does not expressly exclude the prepaid wireless E911 fee from the compensation provisions of s. 213.30, F.A.C. Accordingly, individuals reporting violations of the prepaid wireless E911 fee should also be eligible for compensation under s. 213.30, F.S.
The purpose of the proposed amendments to Rules 12-18.001, F.A.C., (Authorization for Compensation) and 12-18.004, F.A.C., (Submission of Information and Claims for Compensation), are (1) to update the Department’s list of taxes eligible for the compensation provisions to include the prepaid wireless E911 fee, registration of secondhand dealers, secondary metal recyclers, and secondhand precious metal dealers, in accordance with statute, and (2) to incorporate, by reference, an updated Form DR-55, Application for Compensation for Tax Information, that includes these categories.
The purpose of the proposed changes to Rule 12-18.008, F.A.C., (Compensation for Vending Machine Violations), is to update contact information for the Department.
Published on: 10439836. Effective January 1, 2012, Section 22, Chapter 2011-76, L.O.F., repeals the emergency excise tax. The purpose of the proposed amendments to Rule 12-18.001, F.A.C. (Authorization for Compensation), and Rule 12-18.004, F.A.C. (Submission of Information and Claims for Compensation), is to reflect the repeal of the emergency excise tax.
The proposed amendments to Rule 12-18.001, F.A.C. (Authorization for Compensation), remove provisions regarding the emergency excise tax.
Published on: 10239919. Effective January 1, 2012, Section 22, Chapter 2011-76, L.O.F., repeals the emergency excise tax. The purpose of the proposed amendments to Rule 12-18.001, F.A.C. (Authorization for Compensation), is to reflect the repeal of the emergency excise tax. The purpose of the proposed amendments to Rule 12-18.004, F.A.C. (Submission of Information and Claims for Compensation), is to reflect the repeal of the emergency excise tax in the Form DR-55 (Application for Compensation for Tax Information).
Published on: 8492658. Section 1, Chapter 2009-237, L.O.F., requires agencies to identify in writing the specific federal or state laws governing the collection, use, and release of social security numbers. Social security numbers are used by the Florida Department of Revenue as unique identifiers for the administration of Florida’s taxes. Social security numbers that are obtained for tax administration purposes continue to remain confidential under Sections 213.053 and 119.071, F.S., and are not subject to disclosure as public records. The Department has updated the information regarding the collection of social security numbers as unique identifiers for tax administration purposes. The purpose of the proposed amendments to Rule 12-18.004, F.A.C. (Submission of Information and Claims for Compensation), is to adopt, by reference, changes that will update the privacy notice statement on Form DR-55 (Application for Compensation for Tax Information), used by the Department in the compensation for tax information.
Published on: 8134631. Section 1, Chapter 2009-237, L.O.F., requires agencies to identify in writing the specific federal or state laws governing the collection, use, and release of social security numbers. Social security numbers are used by the Florida Department of Revenue as unique identifiers for the administration of Florida’s taxes. Social security numbers that are obtained for tax administration purposes continue to remain confidential under Sections 213.053 and 119.071, F.S., and are not subject to disclosure as public records. The Department has updated the information regarding the collection of social security numbers as unique identifiers for tax administration purposes. The purpose of the proposed amendments to Rule 12-18.004, F.A.C. (Submission of Information and Claims for Compensation), is to adopt, by reference, changes that will update the privacy notice statement on Form DR-55 (Application for Compensation for Tax Information), used by the Department in the compensation for tax information.