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 AND EFFECT: 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.
SUMMARY OF STATEMENT OF ESTIMATED REGULATORY COSTS: No Statement of Estimated Regulatory Cost was prepared.
Any person who wishes to provide information regarding a statement of estimated regulatory costs, or provide a proposal for a lower cost regulatory alternative must do so in writing within 21 days of this notice.
SPECIFIC AUTHORITY: 212.0515(8), 213.06(1), 213.30(1) FS.
LAW IMPLEMENTED: 92.525(2), 212.0515, 213.30 FS.
A HEARING WILL BE HELD AT THE DATE, TIME AND PLACE SHOWN BELOW:
DATE AND TIME: March 2, 2009, 10:00 a.m.
PLACE: Room 118, Carlton Building, 501 S. Calhoun Street, Tallahassee, Florida
Pursuant to the provisions of the Americans with Disabilities Act, any person requiring special accommodations to participate in this workshop/meeting is asked to advise the agency at least 48 hours before the workshop/meeting by contacting: Larry Green at (850)922-4830. If you are hearing or speech impaired, please contact the agency using the Florida Relay Service, 1(800)955-8771 (TDD) or 1(800)955-8770 (Voice).
THE PERSON TO BE CONTACTED REGARDING THE PROPOSED RULE IS: Janet Young, Tax Law Specialist, Technical Assistance and Dispute Resolution, Department of Revenue, P.O. Box 7443, Tallahassee, Florida 32314-7443, telephone (850)922-9407
THE FULL TEXT OF THE PROPOSED RULE IS:
12-18.001 Authorization for Compensation.
(1)(a) The Executive Director of the Department of Revenue or the Executive Director’s designee 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 the taxes enumerated in Section 213.05, F.S. The Department is not authorized to compensate persons who provide information with respect to a revenue or tax law that is not administered, regulated, controlled, and collected by the Department, as provided in Section 213.05, F.S. No person is authorized under these rules to make any offer, or promise, or otherwise to bind the Executive Director or the Executive Director’s designee with respect to the payment of any compensation or the amount thereof.
(b) The Department administers, regulates, controls, and collects the following:
1. Communications services tax;
2. Corporate income and emergency excise tax;
3. Estate tax;
4. Excise tax on documents (documentary stamp tax);
5. Fuel taxes on motor fuel, diesel fuel, aviation fuel, and alternative fuel, including local option taxes;
6. Government leasehold intangible personal property tax;
7. Gross receipts tax on dry-cleaning;
8. Gross receipts tax on natural gas, manufactured gas, or electricity;
9. Insurance premium taxes, fees, regulatory assessments, excise taxes, and surcharges;
10. Intangible personal property taxes;
11. Local option convention development tax, tourist development tax, and tourist impact tax when the imposing local government has not elected to self-administer the tax;
12. Miami-Dade Lake Belt mitigation and water treatment upgrade fees;
13. Motor vehicle warranty fees;
14. Pollutant taxes;
15. Rental car surcharge;
16. Sales and use tax and local option discretionary sales surtaxes;
17. Severance taxes and surcharges on gas and sulfur production, oil production, and solid mineral severance; and
18. Solid waste fees, including the new tire fee and the new battery fee.
(2) No change.
Specific Authority 213.06(1), 213.30(1) FS. Law Implemented 213.30 FS. History–New 6-21-88, Amended 11-14-91, 9-14-93, 10-19-99, ________.
12-18.002 Eligibility to File Claim for Compensation.
(1) No change.
(2) Eligibility for any compensation that may be due will be limited to the first person who provides information that results in the Department’s collection of previously uncollected taxes. The applicant’s priority as to any claim for compensation will be established according to the date and time the Department receives a completed Form DR-55, Application for Compensation for Tax Information (incorporated by reference in Rule 12-18.004, F.A.C.) the information.
(3) through (5) No change.
Specific Authority 213.06(1), 213.30(1) FS. Law Implemented 213.30 FS. History–New 6-21-88, Amended 11-14-91, 10-19-99,________.
12-18.004 Submission of Information and Claims for Compensation.
(1) Information relating to violations of the Florida revenue laws should be submitted to the Process Manager, Refunds and Distribution Process, or the Process Manager’s designee. Information must be submitted in writing. Correspondence should be directed to the Florida Department of Revenue, Rewards – General Tax Administration Refunds and Distribution Process, Compensation for Tax Information, P. O. Box 6417, Tallahassee, Florida 32314-6417, or to any Department of Revenue Service Center. If the information is submitted in person, the name and official title of the Department of Revenue employee to whom it is submitted and the date on which it is submitted must be included in the formal claim for reward. (See Rule 12-18.008, F.A.C., for information on reporting violations regarding vending machines.)
(2) A person who is submitting information to the Department and intends to apply for compensation must shall notify the person to whom he or she submits the information of such intention and must file a formal claim, signed with his or her legal name, as soon after the submission of the information as practical. Applications for compensation under Section 213.30, F.S., must be made in writing. Applications must be complete; the Department will not process incomplete applications.
(3)(a) The Department designates Form DR-55, Application for Compensation for Tax Information, as the form to be used by claimants for this purpose. Form DR-55, Application for Compensation for Tax Information (R. 11/08 08/06, Effective________), is hereby incorporated, by reference, in this rule.
(b) Copies of this form may be obtained, without cost, through one or more of the following methods: 1) downloading the form from the Department’s Internet site at http://www.myflorida.com/dor/forms rewards.html; or, 2) faxing a forms request to the Distribution Center at (850)922-2208; or, 3) calling the Department at (800)352-9273; or, 3) visiting any local Department of Revenue Service Center Distribution Center at (850)488-8422; or, 4) writing the Florida Department of Revenue, Distribution Center, 168A Blountstown Highway, Tallahassee, Florida 32304; or, 5) visiting any local Department of Revenue Service Center to personally obtain a copy. Persons with hearing or speech impairments may call the Department’s TDD at (800)367-8331 or (850)922-1115.
Specific Authority 213.06(1), 213.30(1) FS. Law Implemented 92.525(2), 213.30 FS. History–New 6-21-88, Amended 11-14-91, 10-19-99, 10-1-03, 10-30-06,________.
12-18.008 Compensation for Vending Machine Violations.
(1) The Department of Revenue is authorized to compensate persons who provide information leading to the recovery of unpaid taxes derived from the operation of vending machines within this state. This rule section will shall be used by the Department in the administration of this authority.
Cross reference: Rule 12A-1.044, F.A.C.
(2) through (3) No change.
(4) Eligible persons desiring to file a claim for compensation may shall report violations regarding a vending machine by calling toll free number 1(800)FL-AWARD (1-800-352-9273) or (850)487-9987, or by writing the Florida Department of Revenue, Tax Violations – General Tax Administration, Compensation for Tax Information, P. O. Box 5139, Tallahassee, Florida 32314-5139. The use of the toll free number is encouraged, since the applicant’s priority for the claim for compensation will be established by the date and time the Department receives the information specified under subsection (5).
(5)(a) All claims for a reward relating to an operator’s failure to affix the required notice must shall include the following information:
1. through 4. No change.
(b) No change.
(6) through (7) No change.
(8) Where any conflicting language exists between Rules 12-18.001 through 12-18.004, F.A.C., and this rule section, the provisions of this rule section are controlling.
Specific Authority 212.0515(8), 213.06(1), 213.30(1) FS. Law Implemented 212.0515, 213.30 FS. History–New 5-11-92, Amended 10-19-99,________.