The purpose of the proposed amendments to Rule 12-18.001, F.A.C. (Authorization for Compensation), is to clarify the taxes, surtaxes, surcharges, and fees for which the Department is authorized to pay compensation for information on tax violations. ...

 

DEPARTMENT OF REVENUE

RULE NO: RULE TITLE
12-18.001: Authorization for Compensation
12-18.002: Eligibility to File Claim for Compensation
12-18.004: Submission of Information and Claims for Compensation
12-18.008: Compensation for Vending Machine Violations
PURPOSE AND EFFECT: The purpose of the proposed amendments to Rule 12-18.001, F.A.C. (Authorization for Compensation), is to clarify the taxes, surtaxes, surcharges, and fees for which the Department is authorized to pay compensation for information on tax violations.
The purpose of the proposed amendments to Rule 12-18.002, F.A.C. (Eligibility to File Claim for Compensation), is to provide that a completed Form DR-55, Application for Compensation for Tax Information, will establish the applicant’s priority to any claim for compensation.
The purpose of the proposed amendments to Rule 12-18.004, F.A.C. (Submission of Information and Claims for Compensation), is to: (1) adopt revisions to Form DR-55 necessary to assure that only those informants authorized to receive compensation for information on tax violations are paid the authorized amount of compensation; and (2) update information on how to obtain a copy of the form from the Department.
The purpose of the proposed amendments to Rule 12-18.008, F.A.C. (Compensation for Vending Machine Violations), is to update information on where to send information on tax violations.
SUBJECT AREA TO BE ADDRESSED: The subject area of the workshop is: (1) the clarification of the taxes, surtaxes, surcharges, and fees for which the Department is authorized under Section 213.30, F.S., to pay compensation for tax violation information; and (2) the clarification of those persons who are authorized to receive compensation for tax violation information.
SPECIFIC AUTHORITY: 212.0515(8), 213.06(1), 213.30(1) FS.
LAW IMPLEMENTED: 92.525(2), 212.0515, 213.30 FS.
A RULE DEVELOPMENT WORKSHOP WILL BE HELD AT THE DATE, TIME AND PLACE SHOWN BELOW:
DATE AND TIME: December 9, 2008, 10:00 a.m.
PLACE: Room 118, Carlton Building, 501 S. Calhoun Street, Tallahassee, Florida
Pursuant to the provisions of the Americans with Disabilities Act, any person requiring special accommodations to participate in this workshop/meeting is asked to advise the agency at least 48 hours before the workshop/meeting by contacting: Larry Green at [phone]. If you are hearing or speech impaired, please contact the agency using the Florida Relay Service, 1(800)955-8771 (TDD) or 1(800)955-8770 (Voice).
THE PERSON TO BE CONTACTED REGARDING THE PROPOSED RULE DEVELOPMENT AND A COPY OF THE PRELIMINARY DRAFT, IF AVAILABLE, IS: Janet Young, Tax Law Specialist, Technical Assistance and Dispute Resolution, Department of Revenue, P. O. Box 7443, Tallahassee, Florida 32314-7443, telephone [phone]

THE PRELIMINARY TEXT OF THE PROPOSED RULE DEVELOPMENT IS PUBLISHED ON THE DEPARTMENT’S INTERNET SITE AT: myflorida.com/dor/rules