Summary
The proposed amendments to Rule 12-18.001, F.A.C. (Authorization for Compensation), clarify the taxes, surtaxes, surcharges, and fees for which the Department is authorized to pay compensation for information on tax violations.
The proposed amendments to Rule 12-18.002, F.A.C. (Eligibility to File Claim for Compensation), 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 proposed amendments to Rule 12-18.004, F.A.C. (Submission of Information and Claims for Compensation): (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 proposed amendments to Rule 12-18.008, F.A.C (Compensation for Vending Machine Violations), update information on how to send information on tax violations.