Summary


The proposed amendments to Rule 12-18.003, F.A.C. (Amount and Payment of Compensation): (1) provide in subsection (2) of the rule that compensation for tax information will be paid at a flat rate of 10 percent, 5 percent, or 1 percent of the tax, penalty, and interest collected, based on the criteria currently established; and (2) remove the provisions of subsection (3) that established the criteria for when the Executive Director will pay an amount of compensation greater than the amounts established in subsection (2) of the rule. The proposed amendments to Rule 12-18.004, F.A.C. (Submission of Information and Claims for Compensation), update information on how to obtain a copy of Form DR-55, Application for Compensation for Tax Information, from the Department.