12-18.002. Eligibility to File Claim for Compensation

(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 be limited to the first person who provides information that results in the Department’s collection of previously uncollected taxes. The applicant’s priority as to any claim for compensation will be established according to the date and time the Department receives a completed Form DR-55, Application for Compensation for Tax Information (incorporated by reference in Rule 12-18.004, F.A.C.).

(3) No compensation will be due if the information furnished to the Department at the time of application has previously been discovered by the Department during its administration of the revenue laws pursuant to Section 213.05, F.S.

(4) No compensation will be due for information leading to the registration of a taxpayer whose registration was canceled by the Department in error, unless the taxpayer continues to collect but fails to remit tax, or when a taxpayer has relocated or reorganized its business (e.g., a proprietorship, partnership, or corporation) and is remitting tax payments under a previously issued registration number.

(5) The Executive Director, or the Executive Director’s designee, will refuse to compensate an applicant for information leading to the recovery of uncollected taxes, or the registration of a noncompliant taxpayer, if the applicant shared significant responsibility for, or was substantially at fault with regard to, or caused, the reported failure, or would be liable for the penalty imposed and described in Section 213.29, F.S.

Rulemaking Authority 213.06(1), 213.30(1) FS. Law Implemented 213.30 FS. History–New 6-21-88, Amended 11-14-91, 10-19-99, 6-1-09.