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Florida Administrative Code (Last Updated: April 18, 2024) |
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12. Department of Revenue |
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12C. Corporate, Estate and Intangible Tax |
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12C-2. Intangible Personal Property Tax |
1(1) Nonrecurring Tax – Payments made directly to Department.
10Only nonrecurring tax due on obligations or advances made under instruments which have been previously recorded or which are not normally recorded or which are not normally taxed at the time of recording may be paid directly to the Department. This will include, but will not be limited to, tax payments due on an advance made under a future advance clause of a recorded mortgage on real property, advances made under a revolving line of credit secured by a recorded mortgage on real property, or the obligation created under an agreement or contract for deed.
105(2) Persons paying the nonrecurring tax directly to the Department are required to file a report using the format described below to report and pay the tax:
132(a)1. Include the taxpayer’s name, mailing address, city and state, and the taxpayer’s identification number.
1472. Identify the obligation for which tax is being paid, including the following:
160a. The name of the obligor;
166b. The county in which the real property is located;
176c. The official record book and page number of the recording, if any;
189d. The parcel number assigned by the county property appraiser or legal description;
202e. The amount on which tax is being paid;
211f. The date on which obligation or advance was made; and
222g. The amount of tax.
227(b) Taxpayers must mail these tax payments to the Florida Department of Revenue, 5050 West Tennessee Street, Tallahassee, Florida 32399-0100 or may be presented to a local office of the Department of Revenue.
260Rulemaking Authority 262199.135(2), 263199.202, 264213.06(1) FS. 266Law Implemented 268199.133, 269199.135, 270199.232, 271199.292 FS. 273History–New 4-17-72, Amended 9-26-77, 10-16-80, Formerly 12C-2.11, Amended 11-21-91, 1-28-08.
