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Florida Administrative Code (Last Updated: November 11, 2024) |
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12. Department of Revenue |
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D12. Departmental |
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12-19. Reports Of Large Currency Transactions |
1(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 subject to disclosure pursuant to subpoena, as provided in Section 53213.053(9), F.S.
55(2)(a) In addition, when the Department receives a written request for a report of large currency transactions filed with the Department from a federal, state or local law enforcement agency or a prosecutorial agency, the Office of Financial Regulation, or the Department of Financial Services, the Department is authorized to provide the report, or the information contained within the report, to the requesting agency. Written requests for reports of large currency transactions are to be addressed to the Florida Department of Revenue, Criminal Investigations Process Owner, 5050 W. Tennessee Street, Tallahassee, Florida 32399-0100.
148(b) For purposes of this rule chapter, law enforcement agency shall mean a lawfully established federal, state, or local public agency that is responsible for the prevention and detection of crime and the enforcement of penal, traffic, regulatory, game, immigration, postal, customs, or controlled substance laws.
194(c) For additional information regarding reports of large currency transactions, contact the Criminal Investigations Process Owner at (727)943-4936.
212(3) The custodian of the reports of large currency transactions which are filed with the Department of Revenue is the Criminal Investigations Investigations Process Owner. Subpoenas seeking disclosure of documents and information filed with the Department that do not fall under the disclosure provision of Section 258896.102, F.S., 260should be served to the custodian of the reports.
269(4) Federal tax information obtained from the Internal Revenue Service under Information Sharing Agreements shall not be disclosed under this rule chapter.
291Rulemaking Authority 293896.102(3) FS. 295Law Implemented 297213.053(9), 298250.535(1)(e), 299896.102 FS. 301History–New 2-18-88, Amended 12-18-88, 1-2-95, 6-28-10.
