16895, 12-18.003 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 16895

Notice of Proposed Rule

Department:

DEPARTMENT OF REVENUE

Chapter:

COMPENSATION FOR TAX INFORMATION

Overview

RULE:

12-18.003	Amount and Payment of Compensation
12-18.004	Submission of Information and Claims for Compensation

PURPOSE:

The purpose of the proposed amendments to Rule 12-18.003, F.A.C. (Amount and Payment of Compensation), is to provide 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 currently established criteria.
The purpose of the proposed amendments to Rule 12-18.004, F.A.C. (Submission of Information and Claims for Compensation), is to update information on how to obtain copies of forms from the Department.

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.

RULEMAKING AUTHORITY:

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

LAW:

213.30 FS.

PRINT PUBLISH DATE:

1/13/2006 Vol. 32/02

COMMENTS:

From 1/13/2006 To 2/3/2006 (21 Days)
The public comment period for this notice has already expired.

REFERENCE MATERIALS:

No reference(s).

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