12. Department of Revenue
d12. Departmental

 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: &Quot;Field Procedures&Quot; 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&Apos;S Right To Seek Remedy Outside Of The Department
 12-12.10. (Old Title: Complain- Tant&Apos;S Right To Seek Remedy Outside Of The Department)
 12-12.010. Complainant&Apos;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; &Quot;Heartship&Quot; 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