6745397, 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: 6745397

Notice of Proposed Rule

Department:

DEPARTMENT OF REVENUE

Chapter:

COMPENSATION FOR TAX INFORMATION

Overview

RULE:

12-18.001	Authorization for Compensation
12-18.002	Eligibility to File Claim for Compensation
12-18.004	Submission of Information and Claims for Compensation
12-18.008	Compensation for Vending Machine Violations

PURPOSE:

The purpose of the proposed amendments to Rule Chapter 12-18, F.A.C. (Compensation for Tax Information), is to: (1) clarify the taxes, surtaxes, surcharges, and fees for which the Department is authorized to pay compensation for information on tax violations; and (2) adopt revisions to the application for compensation that are necessary to assure that only those informants authorized to receive compensation for information on tax violations are paid the authorized amount of compensation.

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.

RULEMAKING AUTHORITY:

212.0515(8), 213.06(1), 213.30(1) FS.

LAW:

92.525(2), 212.0515, 213.30 FS.

PRINT PUBLISH DATE:

2/6/2009 Vol. 35/05

COMMENTS:

From 2/6/2009 To 2/27/2009 (21 Days)
The public comment period for this notice has already expired.

REFERENCE MATERIALS:

No reference(s).

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