6420059, 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: 6420059

Notice of Development of Rulemaking

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

SUBJECT:

The subject area of the workshop is: (1) the clarification of the taxes, surtaxes, surcharges, and fees for which the Department is authorized under Section 213.30, F.S., to pay compensation for tax violation information; and (2) the clarification of those persons who are authorized to receive compensation for tax violation information.

RULEMAKING AUTHORITY:

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

LAW:

92.525(2), 212.0515, 213.30 FS.

PRINT PUBLISH DATE:

11/21/2008 Vol. 34/47

RELATED STATUTES
AND LAWS:

212.0515(8), 213.06(1), 213.30(1) FS., 92.525(2), 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=11/21/2008&Section=1

REFERENCE MATERIALS:

No reference(s).

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