15701601, 12-18.001 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 15701601

Notice of Development of Rulemaking

Department:

DEPARTMENT OF REVENUE

Chapter:

COMPENSATION FOR TAX INFORMATION

Overview

RULE:

12-18.001	Authorization for Compensation
12-18.004	Submission of Information and Claims for Compensation
12-18.008	Compensation for Vending Machine Violations

PURPOSE:

Under section 213.30, F.A.C., the Executive Director of the Department is authorized to compensate persons who provide information leading to the punishment of, or collection of taxes, surtaxes, surcharges, fees, penalties, or interest from, any person with respect to taxes enumerated in s. 213.05, F.A.C.  The taxes listed in s. 213.05, F.A.C., include all taxes and fees under Chapter 212, F.S., as well as registration of secondhand dealers in s. 538.09, F.S., and registration of secondary metal recyclers in s. 538.25, F.S.  
Section 1 of Chapter 2014-196, L.O.F., provides that the prepaid wireless E911 fee created in s. 365.172, F.S., is to be administered as though it is a sales tax under Chapter 212, except as otherwise provided in that section.  The section does not expressly exclude the prepaid wireless E911 fee from the compensation provisions of s. 213.30, F.A.C.  Accordingly, individuals reporting violations of the prepaid wireless E911 fee should also be eligible for compensation under s. 213.30, F.S.   
The purpose of the proposed amendments to Rules 12-18.001, F.A.C., (Authorization for Compensation) and 12-18.004, F.A.C., (Submission of Information and Claims for Compensation), are (1) to update the Department’s list of taxes eligible for the compensation provisions to include the prepaid wireless E911 fee, registration of secondhand dealers, secondary metal recyclers, and secondhand precious metal dealers, in accordance with statute, and (2) to incorporate, by reference, an updated Form DR-55, Application for Compensation for Tax Information, that includes these categories.  
The purpose of the proposed changes to Rule 12-18.008, F.A.C., (Compensation for Vending Machine Violations), is to update contact information for the Department.

SUBJECT:

The subject area of the rule development workshop is the modification of the rules and Form DR-55, Application for Compensation for Tax Information, to add prepaid wireless E911 fees and registration of secondhand dealers, secondary metal recyclers, and secondhand precious metal dealers to the list of taxes for which the Department issues compensation in return for information leading to the recovery of unpaid taxes, and to update contact information for the Department.

RULEMAKING AUTHORITY:

212.0515(7), 213.06(1), 213.30(1), FS.

LAW:

95.525(2), 119.071(5), 212.0515, 213.30, FS.

PRINT PUBLISH DATE:

2/23/2015 Vol. 41/36

RELATED STATUTES
AND LAWS:

212.0515(7), 213.06(1), 213.30(1), FS., 95.525(2), 119.071(5), 212.0515, 213.30, FS.

OVERSIGHT COMMITTEE:

Joint Administrative Procedures Committee
Florida Administrative Law Central Online Network (F.A.L.C.O.N.)

RELATED COURT CASES:

Division of Administrative Hearings

FEDERAL eRULEMAKING
WEB PORTAL:

Regulations.gov

HOW TO LINK TO
THIS NOTICE:

http://flrules.org/gateway/ruleno.asp?id=12-18.001&PDate=2/23/2015&Section=1

REFERENCE MATERIALS:

No reference(s).

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