Rules Review by JAPC

12-1.001. Application Of Rules

12-1.01.

12-1.002. Membership Of Florida Cabinet

12-1.02.

12-1.03.

12-1.003. Meetings And Notice

12-1.004. Presiding Officer

12-1.04.

12-1.05.

12-1.005. Quorum

12-1.006. Agendas

12-1.06.

12-1.07.

12-1.007. Distribution Of Agendas

12-1.008. Recording Of Proceedings

12-1.08.

12-1.09.

12-1.009. Minutes

12-1.10. Of Revenue

12-1.11.

12-1.011. Quarterly Reports

12-1.012. Agency Action

12-1.12. Agency Action

12-1.13.

12-1.013. Voting

12-1.014. Amendment To Rules

12-1.14.

12-1.15.

12-1.015. Parliamentary Matters

12-1.016. Designation Of The Agency Clerk

12-1.16. Designation Of The Agency Clerk

12-2.001. Department Of Revenue

12-2.01.

12-2.002. Head Of The Department Of Revenue

12-2.02.

12-2.03. Of Revenue

12-2.003. Executive Functions

12-2.03(05). Investigative Unit

12-2.04. Of Revenue

12-2.004. Divisions

12-2.005. Division Of Administration

12-2.05. Of Revenue

12-2.06. Of Revenue

12-2.006. Division Of Ad Valorem Tax

12-2.07. Of Revenue

12-2.08. Of Revenue

12-2.09. Of Revenue

12-2.010. General Requirements - Declaratory Statements

12-2.10.

12-2.11.

12-2.011. Petition

12-2.012. Purpose And Use Of Declaratory Statement

12-2.12.

12-2.13.

12-2.013. Department Disposition

12-2.020. Authority

12-2.021. Purpose

12-2.022. Public Inspection And Copying

12-2.023. Final Orders Required To Be Indexed

12-2.024. Listing Of Final Orders

12-2.025. Designation Of Official Reporter

12-2.026. Numbering Of Final Orders

12-2.027. System For Indexing Final Orders

12-2.028. Maintenance Of Final Orders

12-2.0031. Administrative Services Program

12-2.0032. Child Support Enforcement Program

12-2.0034. Property Tax Administration Program

12-2.0036. General Tax Administration Program

12-2.0038. Information Services Program

12-2.0091. Division Of Audits

12-2.091. Of Revenue

12-2.092. Of Revenue

12-2.0092. Division Of Collection And Enforcement

12-2.092(05).

12-2.093. Of Revenue

12-2.0093. Smoking

12-2.0095. Contract Bidding Disputes

12-2.00922. Division Of Information Systems And Services

12-2.00924. Division Of Taxpayer Assistance

12-2.00926. Division Of Tax Processing

12-3.001. General; Procedure

12-3.01. General; Procedure

12-3.02.

12-3.002. Procedure For Effecting Service Of Recommended Orders And Presenting Exceptions Thereto

12-3.003. Procedure For Conduct Of Proceedings Before Head Of Department

12-3.03. Procedure For Conduct Of Proceedings Before Head Of Department

12-3.04.

12-3.004. Authority Of Head Of Department Respecting Modification Or Rejection Of Findings Of Fact And Conclusions Of Law

12-3.005. Authority Of Head Of Department To Establish Content Of Final Order

12-3.05.

12-3.06. Designation Of Official Reporter To Publish And Index Subject Matter Relating To Agency Orders

12-3.006. Designation Of Official Reporter To Publish And Index Subject Matter Relating To Agency Orders

12-3.007. Delegation Of Authority

12-3.07. Delegation Of Authority

12-3.08. Recordation Of Hearings

12-3.008. Recordation Of Hearings

12-3.009. Final Orders

12-3.09. Final Orders

12-3.10. Record On Appeal

12-3.010. Record On Appeal

12-3.011. Department Personnel Disciplinary Procedures And Standards

12-3.012. Compensation To Third-Party Recordkeepers

12-3.0012. Definitions

12-3.0015. Interest Applicable To Unpaid Tax Liabilities Or Amounts Not Timely Refunded

12-3.0017. Adoption Of Materials That Contain Departmental Procedures

12-4.001. Ex Parte Communications

12-4.01.

12-5.001. General Rulemaking Procedure

12-5.01. General Rulemaking Procedure

12-6.001. Application Of Rules

12-6.01. Application Of Rule

12-6.02. Titles Changed To: "Field Procedures" With This Adoption, 81-4158

12-6.002. Conference Procedures For Notices Of Intent To Make Audit Changes

12-6.03. Protest Procedures

12-6.003. Protest Of Notices Of Proposed Assessment Issued By The Department Which Result From An Audit

12-6.004. Final Assessments

12-6.04. Final Assessments

12-6.05. Representatives

12-6.005. Criteria For Qualified Representatives

12-6.006. Standards Of Conduct For Qualified Representatives

12-6.06. Standards Of Conduct For Qualified Representatives

12-6.007. Public Use Forms

12-6.0015. Public Use Forms

12-6.0023. Conference Procedures For Delinquency Notices Or Billings

12-6.030. Conference Procedures For Notices Of Intent To Make Refund Claim Changes

12-6.031. Protest Procedures Before Executive Director

12-6.0031. Protest Procedures Before Executive Director

12-6.032. Protest Of Notices Of Proposed Refund Denial

12-6.0033. Protest Of Assessments Issued By The Department Regarding Tax Returns, Other Required Filings, And Billings

12-6.0035. Protest Procedures Concerning Illegal Drugs And Money Laundering

12-7.001. Scope And Purpose

12-7.01. Of Revenue

12-7.02. Of Revenue

12-7.002. Affirmative Action Plan

12-7.003. Responsibility

12-7.03. Of Revenue

12-7.04. Of Revenue

12-7.004. Specific Affirmative Actions

12-7.005. Discrimination Complaint Processing

12-7.05. Of Revenue

12-7.06. Of Revenue

12-7.006. Retaliation Against Complainants Prohibited

12-9.001. Definitions

12-9.01. Definitions

12-9.02. Property Appraiser And Certified Florida Tax Collector Program

12-9.002. Certified Florida Property Appraiser/Certified Florida Evaluator And Certified Florida Collector/Certified Florida Collector Assistant Program

12-9.003. Qualifications

12-9.03. Qualifications

12-9.04. Certification

12-9.004. Application For Certification

12-9.005. Certificates

12-9.05. Application Fees

12-9.06. Certification Date

12-9.006. Certification

12-9.007. Recertification

12-9.07. Tax Collectors

12-9.08. Hearing On Certification Revocation

12-9.008. Hearing On Certification Application And Expiration

12-9.0055. Fees

12-10.001. Scope And Purpose

12-10.01. Scope And Purpose

12-10.02. Definitions

12-10.002. Definitions

12-10.003. Eligibility Requirements

12-10.03. Eligibility Requirements

12-10.04. Revenue Sharing Apportionment - Counties

12-10.004. Revenue Sharing Apportionment - Counties

12-10.005. Revenue Sharing Apportionment - Municipalities

12-10.05. Revenue Sharing Apportionment - Municipalities

12-10.06. Distribution To Units Of Local Government

12-10.006. Distribution To Units Of Local Government

12-10.007. Limitation Of Shared Funds

12-10.07. Limitation Of Shared Funds

12-10.08. Administration

12-10.008. Administration

12-10.009. Wire Deposit Of Revenue Sharing Funds

12-10.09. Wire Deposit Of Revenue Sharing Funds

12-11.01. General Explanation Of Provisions

12-11.02. Definitions

12-11.002. Definitions

12-11.003. Requests For Technical Assistance Advisements

12-11.03. Requests For Technical Assistance Advisements

12-11.04. Requests For Conference Discussion

12-11.004. Requests For Conference Discussion

12-11.005. Deletion Of Private Or Confidential Information

12-11.05. Deletion Of Private Or Confidential Information

12-11.06. Processing Requests For Technical Assistance Advisements

12-11.006. Processing Requests For, And Obtaining Copies Of, Technical Assistance Advisements

12-11.007. Effect Of Advisements

12-11.07. Effect Of Advisements

12-11.08. Requests By Representatives

12-11.008. Requests By Representatives

12-11.009. Revocation Of Request

12-11.09. Revocation Of Request

12-11.10. Advisements On Newly Enacted Legislation

12-11.010. Advisements On Newly Enacted Legislation

12-11.011. Requests For Technical Advice

12-11.012. Processing Requests For Technical Advice

12-11.013. Informal Technical Tax Statements

12-12.001. Policy Statement

12-12.01. Policy Statement

12-12.02. Definition Of Sexual Harassment

12-12.002. Definitions

12-12.003. Training Requirements

12-12.03. Training Requirements

12-12.04. Disciplinary Action

12-12.004. Disciplinary Action

12-12.005. Designation Of Persons To Receive And Investigate Complaints

12-12.05. Designation Of Persons To Receive And Investigate Complaints

12-12.06. Procedure For Filing Complaints

12-12.006. Procedure For Filing Complaint

12-12.007. Investigation Procedure And Complaint Disposition

12-12.07. ) Time Limitations For Intake And Investigation

12-12.08. (Old Title: Informal) Investigation Procedures And Complaint Disposition

12-12.008. Informal Investigation Procedure And Complaint Disposition

12-12.009. Time Limitations For Intake, Investigation, And Disposition

12-12.09. ) Complainant'S Right To Seek Remedy Outside Of The Department

12-12.10. (Old Title: Complain- Tant'S Right To Seek Remedy Outside Of The Department)

12-12.010. Complainant'S Right To Seek Remedy Outside Of The Department

12-12.011. Employee Liability Under Federal And Florida Law

12-12.11. Employee Liability Under Federal And Florida Law

12-12.0095. Confidentiality

12-13.001. Scope Of Rules

12-13.002. Definitions

12-13.003. Request For Settlement Or Compromise

12-13.004. Delegation Of Authority To Determine Settlements Or Compromises

12-13.005. Grounds For Finding Doubt As To Liability

12-13.006. Grounds For Finding Doubt As To Collectibility

12-13.007. Grounds For Reasonable Cause For Compromise Of Penalties

12-13.008. Procedures For Compromise And Settlement Of Taxes, Interest, And Penalties

12-13.009. Closing Agreements

12-13.010. Special Provisions Applicable To Compromise Of Estate Taxes

12-13.0015. Application Of Rules

12-13.0063. Grounds For Finding Department Delay In The Determination Of An Amount Due

12-13.0064. Relief For Inadvertent Sales And Use Tax Registration Errors

12-13.0075. Guidelines For Determining Amount Of Compromise

12-13.101. Scope Of Rules

12-13.115. Definitions

12-13.121. Taxes And Interest Which May Be Compromised

12-13.125. Delegation Of Authority To Settle Or Compromise

12-13.131. Grounds For Finding Doubt As To Liability

12-13.135. Grounds For Finding Doubt As To Collectibility

12-13.141. Procedures For Compromise And Settlement Of Tax And Interest

12-13.145. Closing Agreements

12-13.211. Scope Of Rules

12-13.221. Definitions

12-13.231. Penalties Which May Be Compromised And Settled

12-13.241. Delegation Of Authority To Settle And Compromise Penalties

12-13.251. Grounds For Reasonable Cause For Compromise Of Penalties

12-13.261. Procedures For Compromise And Settlement Of Penalties

12-13.271. Closing Agreements

12-14.001. Scope Of Rules

12-14.01. Scope Of Rules

12-14.02. Collection Of Costs

12-14.002. Collection Of Costs

12-14.003. Remittance Of Costs To The Department Of Revenue

12-14.03. Remittance Of Costs To The Department Of Revenue

12-14.04. Distribution Of Costs Remitted To The Department Of Revenue

12-14.004. Distribution Of Costs Remitted To The Department Of Revenue

12-14.005. Form For Remittance Of Costs To The Department Of Revenue

12-14.05. Form For Remittance Of Costs To The Department Of Revenue

12-15.001. Debt Collection Contracts

12-15.002. Taxpayer Notification Requirements

12-15.003. Payment Procedures

12-15.004. Remittance Of Collections

12-15.005. Confidentiality

12-15.006. Termination Of Contract(S)

12-16.001. Scope Of Rules

12-16.002. Definitions

12-16.003. Form Of Consent Agreements

12-16.004. Delegation Of Authority

12-16.005. Requirements For Consent Agreements

12-17.001. Scope Of Rules

12-17.002. Definitions

12-17.003. Requirements For Considering Entering Into Stipulated Time Payment Agreements

12-17.004. Delegation Of Authority

12-17.005. Factors Considered By The Department

12-17.006. Procedures

12-17.007. Form And Execution Of Stipulated Time Payment Agreements

12-17.008. Terms Of Stipulated Time Payment Agreements

12-17.009. Agreements In Default

12-17.010. Public Use Forms

12-18.001. Authorization For Compensation

12-18.002. Eligibility To File Claim For Compensation

12-18.003. Amount And Payment Of Compensation

12-18.004. Submission Of Information And Claims For Compensation

12-18.005. Confidentiality And Anonymity

12-18.006. Filing Claim For Compensation

12-18.008. Compensation For Vending Machine Violations

12-19.001. Scope Of Rule

12-19.002. Large Currency Transaction Reports Required

12-19.003. Reporting Requirements

12-19.004. Penalties For Failure To Comply

12-19.005. Confidentiality Of Reports; Disclosure Of Information

12-19.006. Recordkeeping Requirements

12-20.001. Scope Of Rule

12-20.002. Description Of The Tax Amnesty Program

12-20.003. Requirements And Procedures

12-20.004. Tax Amnesty Forms

12-21.001. Scope; Delegation Of Authority

12-21.002. Warrants And Liens

12-21.005. Seizure Of Property Under Jeopardy

12-21.007. Seizure Of Property Without Jeopardy

12-21.010. Manner And Conditions Of Sale Of Property

12-21.0015. Definitions

12-21.020. Certificate Of Sale

12-21.030. Application Of Payments

12-21.040. Satisfaction Or Correction Of Warrants And Liens

12-21.050. Public Use Forms

12-21.201. Scope

12-21.202. Definitions

12-21.203. Notification To Custodians; Custodial Responsibilities

12-21.204. Issuance Of Notice Of Intent To Levy; Procedures

12-21.205. Departmental Levy On Frozen Assets; Procedures

12-21.206. Limitation Of Custodial Liability

12-21.207. Departmental Contact For Questions On Garnishment Procedures

12-21.208. Withholding Of Vendor Payments

12-22.001. Scope Of Rules

12-22.002. Definitions

12-22.003. Confidentiality Of Tax Information

12-22.004. Access To Tax Information

12-22.005. Disclosure Procedures

12-22.006. Delegation Of Authority

12-22.007. Registration Information Sharing And Exchange Program

12-22.008. Warrants And Liens List

12-23.001. Definitions

12-23.002. Purpose And Scope

12-23.003. Goal

12-23.004. Procedures

12-24.001. Scope Of Rules

12-24.002. Definitions

12-24.003. Requirements To File Or To Pay Taxes By Electronic Means

12-24.004. Enrollment

12-24.005. Methods Of Payment By Electronic Means

12-24.006. Means Of Communication To Report Payment Information

12-24.007. Electronic Payment Transmission Errors

12-24.008. Procedures For Payment

12-24.009. Due Date; General Provisions

12-24.010. General Administrative Provisions; Voluntary Participation; Confidentiality; Granting Of Waivers From Electronic Filing Requirements

12-24.011. Public Use Forms

12-24.021. Scope

12-24.022. Definitions

12-24.023. Recordkeeping Requirements - General

12-24.024. Recordkeeping Requirements - Machine-Sensible Records

12-24.025. Records Maintenance Requirements

12-24.026. Access To Machine-Sensible Records

12-24.027. Taxpayer Responsibility And Discretionary Authority

12-24.028. Alternative Storage Media

12-24.029. Effect On Hardcopy Recordkeeping Requirements

12-24.030. Records Retention - Time Period

12-25.001. Scope Of Rules

12-25.002. Definitions

12-25.003. Application Of Rules

12-25.004. Contract Auditor Prerequisites

12-25.005. Selection Procedures For Contract Auditors

12-25.006. Selection Procedures For Private Broker Services

12-25.007. Contract Auditor Training

12-25.008. Contract Auditor Authority

12-25.009. Performance Of Audit Services

12-25.010. Compensation

12-25.011. Confidentiality

12-25.012. General Administrative Provisions

12-25.031. Definitions

12-25.033. Eligibility And Qualifications

12-25.035. Responsibility For Program Training, Certification Procedures, And Program Availability

12-25.037. Applying For Participation In The Program

12-25.038. Voluntary Disclosure Of Liabilities For Other Taxes

12-25.039. Protest Procedure; Denial Of A Request To Participate In The Certified Audit Program

12-25.041. Suspension Of A Certified Audit In Progress

12-25.042. Withdrawal From The Certified Audit Program

12-25.045. A Certified Audit Is Initiated By The Taxpayer But Not Completed

12-25.047. Development Of Agreed Upon Procedures

12-25.048. Submission Of The Certified Audit Report

12-25.049. Review Of Certified Audit Reports

12-25.050. Protests

12-25.0052. Procedures For Establishing Contract Size

12-25.0054. Applicants Ranking Committee

12-25.0056. Applicant Ranking Process

12-25.0058. Dispute Resolution

12-25.0112. Scope Of Professional Services Rendered

12-25.0305. Scope Of Rules

12-26.001. Scope Of Rules

12-26.002. Application Of Rules

12-26.003. Application For Refund

12-26.004. Refund Approval Process

12-26.005. Refund Denials

12-26.006. Protest Procedures

12-26.007. Final Agency Action

12-26.008. Public Use Forms

12-26.009. Refund/Offset Within An Audit

12-27.001. Scope And Purpose

12-27.002. Classification Plan

12-27.003. Pay Plan

12-27.004. Overtime; Compensation For Overtime; Hours Worked, Leaves With Pay And Holidays; Administrative Leave, Payment For Excess Leave; "Heartship" Program

12-27.005. Employee Performance Appraisals

12-27.006. Grievances

12-27.007. Annivesary Dates

12-27.008. Continuous Service

12-27.009. Use Of Sick Leave

12-28.001. Scope

12-28.002. Definitions

12-28.003. Enrollment Procedures

12-28.004. Transmitting Funds And Return/Remittance Detail To The Department

12-28.005. Means Of Communication To Report Payment Information

12-28.006. Remittance Or Transmission Problems

12-28.007. Procedures For Payment

12-28.008. Due Date; General Provisions

12-28.009. Distribution Of Funds Received By The Department

12-29.001. Scope

12-29.002. Florida Tax Credit Scholarship Program; Participation; Allocation; Carryforward; Transfer; Rescindment

12-29.003. Florida Tax Credit Scholarship Program; Applications

12B-4.54. Assumption Of Mortgage