Rule: 12B-4.005 Prev Up Next
| Rule Title: Penalties and Interest | |||
| Department: | DEPARTMENT OF REVENUE |
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| Division: | Miscellaneous Tax | ||
| Chapter: | DOCUMENTARY STAMP TAX | ||
Latest version of the final adopted rule presented in Florida Administrative Code (FAC):
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Effective Date: | 1/25/2026 |
| History Notes: | Rulemaking Authority 201.11(1), 213.06(1) FS. Law Implemented 201.031, 201.11, 201.133, 201.17, 213.235 FS. History–New 8-18-73, Formerly 12A-4.05, Amended 2-21-77, 4-2-78, 10-18-78, 12-30-82, Formerly 12B-4.05, Amended 12-5-89, 2-16-93, 10-20-93, 12-30-97, 4-2-00, 1-25-26. | |
| References in this version: | No reference(s). |
| Notice / Adopted |
Description | ID | Publish Date |
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Penalties and Interest | 30384103 |
Effective: 01/25/2026 |
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The purpose of the proposed amendments to Rule Chapter 12B-4, F.A.C. (Documentary Stamp Tax), is to update the rules regarding the administration of the documentary stamp tax by clarifying current provisions and removing .... | 30089805 |
10/13/2025 Vol. 51/199 |
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The purpose of the draft amendments to Rule Chapter 12B-4, F.A.C. (Documentary Stamp Tax), is to update the rules regarding the administration of the documentary stamp tax by clarifying current rule provisions and by removing .... | 29830136 |
7/31/2025 Vol. 51/148 |
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Penalties and Interest | 1285946 |
Effective: 04/02/2000 |
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