Florida Administrative Code Title 12 (DOR)

971 sections.

• 12A-1.001 Specific Exemptions
• 12A-1.002 Practitioners of the Healing Arts (Repealed)
• 12A-1.003 Sales of Several Items to the Same Purchaser at the Same Time (Repealed)
• 12A-1.004 Sales Tax Brackets (Repealed)
• 12A-1.005 Admissions
• 12A-1.006 Charges by Dealers Who Adjust, Apply, Alter, Install, Maintain, Remodel, or Repair Tangible Personal Property
• 12A-1.007 Aircraft, Boats, Mobile Homes, and Motor Vehicles
• 12A-1.008 Newspapers, Community Newspapers, Shoppers, Magazines and Other Periodicals
• 12A-1.009 Receipts from Services Rendered for Exterminating and Pest Control
• 12A-1.010 Receipts from Sales by Barber Shops and Beauty Shops
• 12A-1.0011 Schools Offering Grades K through 12; Parent-Teacher Associations; and Parent-Teacher Organizations
• 12A-1.011 Sales of Food Products for Human Consumption by Grocery Stores, Convenience Stores, and Supermarkets; Sales of Bakery Products by Bakeries, Pastry Shops, or Like Establishments; Drinking Water; Ice
• 12A-1.012 Repossessed Merchandise and Bad Debts
• 12A-1.013 Credit for Taxes Paid in Error
• 12A-1.014 Refunds and Credits for Sales Tax Erroneously Paid
• 12A-1.0015 Sales for Export; Sales to Nonresident Dealers and Foreign Diplomats
• 12A-1.015 Industrial Gases (Repealed)
• 12A-1.016 Sales; Installation Charges
• 12A-1.017 Finance and Interest Charges and Carrying Charges on Installment Sales
• 12A-1.018 Trade and Cash Discounts
• 12A-1.019 Receipts from Sale of Water (Repealed)
• 12A-1.020 Licensed Practitioners; Drugs, Medical Products and Supplies
• 12A-1.021 Prosthetic and Orthopedic Appliances
• 12A-1.022 Federal Excise Taxes, Gross Receipts Tax, and Other Fees
• 12A-1.023 Linen Supply
• 12A-1.024 Fabrication of Tangible Personal Property for Others
• 12A-1.025 Receipts from Sales of Tangible Personal Property Sold to Building Operators, Business Establishments, Offices (Repealed)
• 12A-1.026 Monuments and Tombstones (Repealed)
• 12A-1.027 Printing of Tangible Personal Property
• 12A-1.028 Sales to Persons Engaged in Printing (Repealed)
• 12A-1.029 Labels and Other Printed Matter Sold to Manufacturers (Repealed)
• 12A-1.030 The Printing of Promissory Notes, Securities and Checks (Repealed)
• 12A-1.031 The Printing of Lawyers' Briefs and Accounts' Reports
• 12A-1.032 Computer Software
• 12A-1.033 Sales of Manuscripts
• 12A-1.034 Promotional Materials Exported from this State
• 12A-1.035 Funerals; Related Merchandise and Services
• 12A-1.036 Furniture and Storage Warehousemen
• 12A-1.037 Occasional or Isolated Sales or Transactions Involving Tangible Personal Property or Services
• 12A-1.038 Consumer's Certificate of Exemption; Exemption Certificates
• 12A-1.039 Sales for Resale
• 12A-1.040 Containers and Other Packaging Materials; Gift Wrapping
• 12A-1.041 Photographers and Photo Finishers; Sales by Public Officials of Public Records
• 12A-1.042 Dry Cleaners and Laundries
• 12A-1.043 Manufacturing
• 12A-1.044 Vending Machines
• 12A-1.045 Transportation Charges
• 12A-1.046 Telephone, Telegraph and Other Telecommunication Services (Repealed)
• 12A-1.047 Florists
• 12A-1.048 Sale of Agricultural Products
• 12A-1.049 Sales of Animals
• 12A-1.050 Food for Animals (Repealed)
• 12A-1.051 Sales to or by Contractors Who Repair, Alter, Improve and Construct Real Property
• 12A-1.052 Cemetery Organizations (Repealed)
• 12A-1.053 Electric Power and Energy
• 12A-1.054 Tax Due at Time of Sale (Repealed)
• 12A-1.055 Sale or Discontinuation of Business
• 12A-1.056 Tax Due at Time of Sale; Tax Returns and Regulations
• 12A-1.057 Alcoholic and Malt Beverages
• 12A-1.058 Trade Stamps (Repealed)
• 12A-1.059 Fuels
• 12A-1.060 Registration
• 12A-1.061 Rentals, Leases, and Licenses to Use Transient Accommodations
• 12A-1.062 Information Services
• 12A-1.063 Tangible Personal Property Consumed in Manufacturing, Processing, Assembling and Refining
• 12A-1.064 Sales to Licensed Common Carriers Operating Motor Vehicles or Railroad Rolling Stock in Interstate and Foreign Commerce
• 12A-1.065 Sales to Banks
• 12A-1.066 Auctioneers, Agents, Brokers and Factors
• 12A-1.067 Pawnbrokers
• 12A-1.068 Tire Recapping (Repealed)
• 12A-1.069 Sales by Governmental Agencies and Instrumentalities and Exempt Institutions (Repealed)
• 12A-1.070 Leases and Licenses of Real Property; Storage of Boats and Aircraft (Repealed)
• 12A-1.0071 Boats Temporarily Docked in Florida
• 12A-1.071 Rentals, Leases, or License to Use Tangible Personal Property
• 12A-1.072 Advertising Agencies
• 12A-1.073 Motor Vehicle Parking Lots and Garages, Boat Docks and Marinas, and Aircraft Tie-down or Storage
• 12A-1.074 Trade-Ins
• 12A-1.075 Deposits (Repealed)
• 12A-1.076 Sales of Articles of Clothing, Clothing Accessories, and Jewelry
• 12A-1.077 Free Merchandise
• 12A-1.078 Tobacco Products (Repealed)
• 12A-1.079 Pollution Control Structures, Machinery and Equipment (Repealed)
• 12A-1.080 Concession Prizes; The Sale of Food, Drink, and Tangible Personal Property at Concession Stands
• 12A-1.081 Consignment Sales
• 12A-1.082 Clothing Accessories (Repealed)
• 12A-1.083 Jewelry (Repealed)
• 12A-1.085 Exemption for Qualified Production Companies
• 12A-1.086 Tax May Not Be Absorbed (Repealed)
• 12A-1.087 Exemption for Power Farm Equipment; Electricity Used for Certain Agricultural Purposes; Suggested Exemption Certificate for Items Used for Agricultural Purposes
• 12A-1.088 Machines and Equipment Used in Manufacturing, Mining, Etc. (Repealed)
• 12A-1.089 Gift Certificates
• 12A-1.090 Tax Liens, Garnishment and Jeopardy Assessments (Repealed)
• 12A-1.0091 Cleaning Services
• 12A-1.091 Use Tax
• 12A-1.0092 Detective, Burglar Protection, and Other Protection Services
• 12A-1.093 Preservation of Records and Statute of Limitation; Acceptance of Resale and Exemption Certificates During Audit; Time Limitations (Repealed)
• 12A-1.094 Public Works Contracts
• 12A-1.095 Revocation of Sales Tax Exemption Certificates (Repealed)
• 12A-1.096 Industrial Machinery and Equipment for Use in a New or Expanding Business
• 12A-1.097 Public Use Forms
• 12A-1.098 Itinerate Merchants, Flea Market Vendors and Other Retailers Without Permanent Places of Business (Repealed)
• 12A-1.099 Credit Against Tax for Job Creation in Enterprise Zones (Repealed)
• 12A-1.100 Building Materials Used in the Rehabilitation of Real Property Located in an Enterprise Zone (Repealed)
• 12A-1.101 Business Property Used in an Enterprise Zone (Repealed)
• 12A-1.102 Electrical Energy Used in an Enterprise Zone
• 12A-1.103 Remote Sales; Marketplaces
• 12A-1.104 Sales of Property to be Transported to a Cooperating State (Repealed)
• 12A-1.105 Service Warranties
• 12A-1.106 Space Activities
• 12A-1.107 Community Contribution Tax Credit
• 12A-1.108 Exemption for Data Center Property
• 12A-1.109 Florida Sales Tax Credit Scholarship Program for Commercial Rental Property (Repealed)
• 12A-1.110 Florida Tax Credit Scholarship Program Motor Vehicle Sales Tax Credit Scholarship Program
• 12A-1.111 Department of Revenue Electronic Database
• 12A-1.0115 Sales of Food Products Served, Prepared, or Sold in or by Restaurants, Lunch Counters, Cafeterias, Hotels, Taverns, or Other Like Places of Business and by Transportation Companies.
• 12A-1.116 Florida Farm Tax Exempt Agricultural Materials Card
• 12A-1.117 Annual Back-to-School Sales Tax Holiday
• 12A-1.0141 Equipment Used to Deploy Internet Related Broadband Technologies in a Florida Network Access Point; Refund Procedures (Repealed)
• 12A-1.0142 Refund of Tax Paid on Purchases of Equipment, Machinery, and Other Materials for Renewable Energy Technologies (Repealed)
• 12A-1.0143 Manufacturing and Spaceport Investment Incentive Program Tax Refunds (Repealed)
• 12A-1.0144 Refund of Tax Paid on Purchases of Equipment, Machinery, and Other Materials for Renewable Energy Technologies (Repealed)
• 12A-1.0161 Sales and Use Tax on Services; Sale for Resale
• 12A-1.0215 Veterinary Sales and Services
• 12A-1.0371 Sales of Coins, Currency, or Bullion
• 12A-1.0565 Waiver of Electronic Data Interchange Sales and Use Tax Return Filing Requirements (Repealed)
• 12A-1.0615 Hotel Rewards Points Programs
• 12A-1.0641 Sales of Vessels Used in Interstate or Foreign Commerce or for Commercial Fishing Purposes
• 12A-1.0911 Self-Accrual Authorization; Direct Remittance on Behalf of Independent Distributors
• 12A-1.0935 Authority to Issue Subpoenas and Subpoenas Duces Tecum (Repealed)
• 12A-1.0955 Revocation of Sales Tax Exemption of Registration (Repealed)
• 12A-3.001 Scope of Rules; Imposition of the Tax (Repealed)
• 12A-3.002 Taxable Status of Guests or Tenants on the Effective Date of the Levy of the Tax (Repealed)
• 12A-3.006 Rents Involving Fractions of a Dollar; Computation of Tax (Repealed)
• 12A-8.001 Scope of Rules; Imposition of Tax (Repealed)
• 12A-8.002 Rate of Tax (Repealed)
• 12A-9.001 Scope of Rules; Imposition of Tax (Repealed)
• 12A-9.002 Rate of Tax (Repealed)
• 12A-10.001 Scope of Rules; Imposition of Tax (Repealed)
• 12A-10.002 Rate of Tax (Repealed)
• 12A-12.001 New Tire Fee
• 12A-12.002 Newprint Fee
• 12A-12.003 Registration
• 12A-12.004 Reporting and Remitting Fees
• 12A-12.005 Records and Auditing Requirements
• 12A-12.006 Statute of Limitations (Repealed)
• 12A-12.007 General Administrative Procedures
• 12A-12.0011 Battery Fee
• 12A-13.001 Scope of Rules (Repealed)
• 12A-13.002 Collection and Remittance of Fee
• 12A-13.003 Distribution of Fees Remitted to the Department of Revenue
• 12A-14.001 Oyster Surcharge (Repealed)
• 12A-14.002 Reporting and Remitting the Surcharge (Repealed)
• 12A-14.003 Records and Auditing Requirements (Repealed)
• 12A-15.001 Scope of Rules
• 12A-15.002 Surtax Brackets (Repealed)
• 12A-15.003 Admissions; Tangible Personal Property; Services; Service Warranties; Transient Accommodations; Use Tax
• 12A-15.004 Specific Limitations
• 12A-15.005 Permits, Certificates, and Affidavits
• 12A-15.006 Tax Returns and Regulations
• 12A-15.007 Records
• 12A-15.008 Construction Contractors Who Repair, Alter, Improve, and Construct Real Property; Refund of Surtax
• 12A-15.009 Occasional and Isolated Sales
• 12A-15.010 The Sale of Food, Drink, and Tangible Personal Property at Concession Stands
• 12A-15.011 Coin-Operated Amusement and Vending Machines, and Other Devices
• 12A-15.012 Alcoholic and Malt Beverages
• 12A-15.013 Interstate and Foreign Commerce
• 12A-15.014 Transition Rule
• 12A-15.015 Public Use Forms
• 12A-15.0035 Aircraft, Boats, Motor Vehicles, and Mobile Homes
• 12A-16.001 Scope of Rules
• 12A-16.002 Imposition and Payment of the Surcharge
• 12A-16.003 Exemptions
• 12A-16.004 Registration
• 12A-16.005 Exemption Permits, Certificates, and Affidavits
• 12A-16.006 Surcharge Returns and Filing Requirements
• 12A-16.007 Interstate and Foreign Commerce
• 12A-16.008 Public Use Forms
• 12A-17.001 Scope of Rules
• 12A-17.002 Definitions
• 12A-17.003 Registration
• 12A-17.004 Denial, Suspension, or Revocation of Registration
• 12A-17.005 Public Use Forms
• 12A-19.010 Registration
• 12A-19.020 Tax Due at Time of Sale; Tax Returns and Regulations
• 12A-19.030 Communications Services Tax Direct Pay Permits
• 12A-19.041 Sales of Communications Services to a Residential Household
• 12A-19.042 Governmental Exemption from the Communications Services Tax
• 12A-19.043 Homes for the Aged and Religious and Educational Institutions Exemptions from the Communications Services Tax
• 12A-19.050 Notification of Local Communications Services Tax Rate Changes and Permit Fee Elections
• 12A-19.060 Sales for the Purpose of Resale
• 12A-19.070 Assignment of Service Addresses to Local Taxing Jurisdictions; Liability for Errors; Avoidance of Liability Through Use of Specified Methods; Reduction in Collection Allowance for Failure to Use Specified Methods
• 12A-19.071 Department of Revenue Electronic Database
• 12A-19.072 Certification of Service Address Databases
• 12A-19.073 Use of Enhanced Zip Code Method to Assign Service Addresses to Local Taxing Jurisdictions
• 12A-19.080 Distribution Adjustments Resulting from Misallocation of Tax
• 12A-19.100 Public Use Forms
• 12B-4.001 Payment of Tax
• 12B-4.002 Liability for Tax
• 12B-4.003 Public Use Forms
• 12B-4.004 Refunds
• 12B-4.005 Penalties and Interest
• 12B-4.006 Excise Tax on Documents; Construction (Repealed)
• 12B-4.007 Recordation of Documents
• 12B-4.008 Meter Machines
• 12B-4.009 Uniform Commercial Code, Financing Statements
• 12B-4.011 Imposition of Tax
• 12B-4.012 Rate, Consideration
• 12B-4.013 Conveyances Subject to Tax
• 12B-4.014 Conveyances Not Subject to Tax
• 12B-4.015 Affixing of Stamps; Alternate Method
• 12B-4.021 Imposition of Tax and Relevant Terms
• 12B-4.022 Sales and Transfers of Stock Subject to Tax
• 12B-4.023 Sales and Transfers of Stock Not Subject to Tax
• 12B-4.024 Affixing of Stamps
• 12B-4.025 Repeal of Stock Transfer Taxes
• 12B-4.031 Imposition of Tax
• 12B-4.032 Issues Subject to Tax
• 12B-4.033 Issues Not Subject to Tax
• 12B-4.034 Affixing of Stamps
• 12B-4.041 Imposition of Tax
• 12B-4.042 Issues Subject to Tax
• 12B-4.043 Issues Not Subject to Tax
• 12B-4.044 Affixing of Stamps
• 12B-4.051 Imposition of Tax
• 12B-4.052 Computation of Tax; Definitions
• 12B-4.053 Taxable Documents
• 12B-4.054 Exempt Transactions
• 12B-4.055 Affixing of Stamps; Alternate Method
• 12B-4.060 Tax on Transfers of Ownership Interest in Legal Entities
• 12B-5.001 Specific Exemptions
• 12B-5.002 Exports
• 12B-5.003 Resale and Exemption Certificates
• 12B-5.004 Transportation of Motor Fuel and Special Fuel
• 12B-5.005 Licenses and Registration; Cab Cards; Bonding
• 12B-5.006 Refunds and Allowances
• 12B-5.007 Tax Returns and Regulations
• 12B-5.008 Preservation and Inspection of Records; Statute of Limitations; Tracking System
• 12B-5.009 Discontinuance or Transfer of Business
• 12B-5.010 Tax Warrant and Liens; Tax Embezzlement; Assessments
• 12B-5.0011 Definitions
• 12B-5.011 Penalty and Interest
• 12B-5.0012 Imposition of Tax
• 12B-5.012 Forms Used by Public
• 12B-5.013 County Levy of Additional Voted Tax on Motor Fuel and Special Fuel; Department to Collect Tax
• 12B-5.014 County Levy of Additional Optional Tax on Motor Fuel and Special Fuel; Department to Collect Tax
• 12B-5.015 Wholesaler Transition Tax
• 12B-5.020 Definitions; Specific Exemptions
• 12B-5.030 Importers
• 12B-5.040 Carriers
• 12B-5.050 Terminal Suppliers
• 12B-5.060 Wholesalers
• 12B-5.070 Terminal Operators
• 12B-5.080 Exporters
• 12B-5.090 Local Government Users of Diesel Fuel
• 12B-5.100 Mass Transit Systems
• 12B-5.110 Blenders
• 12B-5.120 Resellers and Retail Dealers
• 12B-5.121 Temporary Licenses Issued Under a Declared Emergency
• 12B-5.130 Refunds
• 12B-5.140 Dyeing and Marking; Mixing
• 12B-5.150 Public Use Forms
• 12B-5.181 Alternative Fuel
• 12B-5.200 Realtailers of Alternative Fuel (Repealed)
• 12B-5.201 Definitions
• 12B-5.203 Imposition and Payment of Tax
• 12B-5.205 Refunds and Allowances
• 12B-5.207 Bonded Fuel: Exempt from Tax
• 12B-5.209 Commercial Air Carriers; Registration; Reporting
• 12B-5.211 Public Use Forms
• 12B-5.300 Aviation Fuel Licensees (Repealed)
• 12B-5.303 Definitions
• 12B-5.305 Imposition of Tax
• 12B-5.307 Liability of Tax
• 12B-5.309 Registration
• 12B-5.311 Sales Documentation
• 12B-5.313 Investigations and Bonding Requirements
• 12B-5.315 Rate of Tax
• 12B-5.317 Taxable and Exempt Products
• 12B-5.319 Reports and Tax Payments; Exemption Certificate
• 12B-5.321 Penalties and Interest
• 12B-5.323 Tax on Blended Products, Solvents and Other Products
• 12B-5.325 Refunds and Credits
• 12B-5.327 Record Retention
• 12B-5.329 Solid Conversions
• 12B-5.331 Exports
• 12B-5.333 Public Use Forms
• 12B-5.375 Temporary Pollutant Importer License Issued Under a Declared Emergency
• 12B-5.400 Producers and Importers of Pollutants
• 12B-5.401 County Levy of Ninth-Cent Gas Tax on Motor Fuel and Special Fuel; Collection of Tax
• 12B-5.403 County Levy of Local Option Gas Tax on Motor Fuel and Special Fuel; Department to Collection of Tax
• 12B-5.405 Levy of State Comprehensive Enhanced Transportation Systems (SCETS) Tax
• 12B-5.500 Natural Gas Fuel Retailers
• 12B-5.600 Tracking System Reporting Requirements
• 12B-5.2091 Commercial Air Carriers; Election Pursuant to Section 212.0598
• 12B-6.001 Scope; Definitions; Index Price
• 12B-6.002 Administration
• 12B-6.003 Rate of Tax
• 12B-6.004 Exemptions
• 12B-6.005 Payment of Tax; Reports; Public Use Forms
• 12B-6.006 Collection and Distribution
• 12B-6.007 Assessment and Collection
• 12B-6.008 Interest
• 12B-6.0015 Imposition of the Gross Receipts Tax
• 12B-6.0021 Registration
• 12B-6.0051 Public Service Tax Reporting Form
• 12B-7.001 Imposition of Tax
• 12B-7.002 Administration
• 12B-7.003 Definitions (Repealed)
• 12B-7.004 Rate of Tax; Oil, Gas and Sulfur
• 12B-7.005 Computation of Tax
• 12B-7.006 Exemptions and Credits
• 12B-7.007 Liability for Tax
• 12B-7.008 Public Use Forms
• 12B-7.009 Payment of Tax; Interest and Penalties
• 12B-7.010 Distribution of Tax
• 12B-7.011 Common Carriers
• 12B-7.012 Assessment and Collection
• 12B-7.013 Refunds and Settlements
• 12B-7.022 Definitions (Repealed)
• 12B-7.023 Penalties and Interest
• 12B-7.025 Credits
• 12B-7.026 Public Use Forms
• 12B-7.030 Miami-Dade County Lake Belt Mitigation Fee
• 12B-7.031 Public Use Forms
• 12B-7.0225 Computation of Phosphate Rock Tax Rate (Repealed)
• 12B-8.001 Premium Tax; Rate and Computation
• 12B-8.002 Tax on Wet Marine and Transportation Insurance
• 12B-8.003 Tax Statement; Overpayments
• 12B-8.004 Domestic Insurers Exempt
• 12B-8.005 Regional Home Offices of Foreign or Alien Insurers: Credits on Premium Tax Liability; Requirements for Regional Home Office Tax Credits
• 12B-8.006 State Fire Marshal Regulatory Assessment and Surcharge; Levy and Amount
• 12B-8.007 Deposit of Certain Tax Receipts; Refund of Improper Payments
• 12B-8.008 "Life Insurance", "Life Insurer" Defined
• 12B-8.009 "Disability Insurance" Defined
• 12B-8.010 "Property Insurance" Defined
• 12B-8.011 "Casualty Insurance" Defined
• 12B-8.0012 Insurance Policy Surcharge; Rate and Computation
• 12B-8.012 "Surety Insurance" Defined
• 12B-8.013 "Marine", "Wet Marine" and "Transportation" Insurance Defined
• 12B-8.014 "Title Insurance" Defined
• 12B-8.015 Payment by Electronic Funds Transfer (Repealed)
• 12B-8.0016 Department of Revenue Electronic Database
• 12B-8.016 Retaliatory Provisions
• 12B-11.001 Implementation of the Tax on Gross Receipts on Dry-Cleaning Facilities and Dry Drop-Off Facilities
• 12B-11.002 Definitions
• 12B-11.003 Levy and Imposition of the Gross Receipts Tax
• 12B-11.004 Sales for Resale
• 12B-11.005 Registration
• 12B-11.006 Returns and Filing Requirements
• 12B-11.007 Penalties, Interest
• 12B-11.008 Sale or Discontinuance of Business
• 12B-11.009 Public Use Form
• 12B-11.0011 Gross Receipts Tax on Dry-Cleaning Facilities and Dry Drop-Off Facilities
• 12B-12.001 Scope of Rules
• 12B-12.002 Definitions. For purposes of this rule:
• 12B-12.003 Levy and Imposition of the Tax
• 12B-12.004 Exemptions; Required Recordkeeping
• 12B-12.005 Registration
• 12B-12.006 Returns and Filing Requirements
• 12B-12.007 Refunds and Credits; Recordkeeping Requirements
• 12B-12.008 Sale or Discontinuance of Business
• 12B-12.009 Public Use Forms
• 12B-12.0031 Imposition of the Tax
• 12C-1.001 Explanation of Rules
• 12C-1.002 Declaration of Intent
• 12C-1.003 Definitions
• 12C-1.011 Tax Imposed
• 12C-1.012 Net Income Defined
• 12C-1.013 Adjusted Federal Income Defined
• 12C-1.015 Apportionment of Adjusted Federal Income
• 12C-1.016 Business/Nonbusiness Income
• 12C-1.021 Record Keeping Requirements
• 12C-1.022 Returns; Filing Requirement
• 12C-1.023 Federal Returns
• 12C-1.024 Declaration of Estimated Tax
• 12C-1.032 Payments of Tentative Tax (Repealed)
• 12C-1.033 Payments of Estimed Tax
• 12C-1.034 Special Rules Relating to Estimated Tax
• 12C-1.0035 Unitary Business Groups; Special Requirements (Repealed)
• 12C-1.042 Methods of Accounting (Repealed)
• 12C-1.044 Adjustments to Income
• 12C-1.051 Forms
• 12C-1.053 Adoption of Chapter 214
• 12C-1.068 Intangible Tax Credit; Additional Tax Due (Repealed)
• 12C-1.0081 Enterprise Zone Jobs Credit (Repealed)
• 12C-1.0082 Enterprise Zone Property Tax Credit (Repealed)
• 12C-1.0083 Community Contribution Tax Credit (Repealed)
• 12C-1.0131 Adjusted Federal Income; Affiliated Groups
• 12C-1.0135 Unitary Business Groups; Special Requirements
• 12C-1.0151 Apportionment for Special Industries
• 12C-1.0152 Other Methods of Apportionment
• 12C-1.0153 Property Factor for Apportionment
• 12C-1.0154 Payroll Factor for Apportionment
• 12C-1.0155 Sales Factor for Apportionment
• 12C-1.0181 Enterprise Zone Jobs Credit
• 12C-1.0182 Enterprise Zone Property Tax Credit
• 12C-1.0183 Community Contribution Tax Credit
• 12C-1.0186 Credit for Florida Alternative Minimum Tax
• 12C-1.0187 Credits for Contributions to Nonprofit Scholarship Funding Organizations (Repealed)
• 12C-1.0188 Community Contribution Tax
• 12C-1.0191 Capital Investment Tax Credit Program
• 12C-1.0192 Renewable Energy Technologies Investment Tax Credit (Repealed)
• 12C-1.0193 Florida Renewable Energy Production Credit (Repealed)
• 12C-1.0194 Corporate Income Tax Credit for Spaceflight Projects
• 12C-1.0196 Research and Development Tax Credit
• 12C-1.0198 Experiential Learning Tax Credit Program
• 12C-1.0211 Penalty for Incomplete Return
• 12C-1.0221 Returns, Notices, and Elections; Signing and Verification
• 12C-1.0222 Returns; Extensions of Time; Payments of Tentative Tax
• 12C-1.0241 Declaration; Time for Filing
• 12C-1.311 Protest and Appeals Opportunity (Repealed)
• 12C-1.318 Rules for Recognition of Taxpayers and Their Representatives (Repealed)
• 12C-1.321 Confidentiality and Information Sharing
• 12C-1.322 Amounts Less Than One Dollar
• 12C-1.343 Interest Computations
• 12C-1.0511 Incorporation by Reference
• 12C-1.01915 Credit for Qualified Railroad Reconstruction or Replacement Expenditures
• 12C-1.01991 Credit for Manufacturing of Human Breast Milk Derived from Human Milk Fortifiers
• 12C-2.001 Definitions
• 12C-2.002 Property Subject to Tax - Annual and Nonrecurring (Repealed)
• 12C-2.003 Exemptions (Repealed)
• 12C-2.004 Property Subject to Tax - Government Leasehold Estates and Nonrecurring.
• 12C-2.005 Reporting Requirements - Due Date - Payment of Tax - Discounts Allowed
• 12C-2.006 Taxable Situs - Reporting Requirements - Who Shall File a Return (Repealed)
• 12C-2.007 Penalties and Interest
• 12C-2.008 Information Reports (Repealed)
• 12C-2.009 Assessment Procedures
• 12C-2.010 Valuations
• 12C-2.011 Administration
• 12C-2.012 Refunds
• 12C-2.013 Disposition of Taxes
• 12C-2.0061 Transfer of Intangible Personal Property to Certain Out-of-State Entities (Repealed)
• 12C-2.0062 Management or Control (Repealed)
• 12C-2.0063 Intangible Personal Property Held in Trusts (Repealed)
• 12C-2.0075 Amnesty Program
• 12C-2.0105 Tax Credits (Repealed)
• 12C-2.0115 Public Use Forms
• 12C-3.001 When Return Is to Be Filed and Basis for the Tax
• 12C-3.002 Resident Decedents Credit for Death Taxes Paid to Other States
• 12C-3.003 Calculation of the Tax upon Estates of Florida Nonresident Decedents and Alien Decedents
• 12C-3.004 Releases
• 12C-3.005 Limitation of Tax
• 12C-3.006 Information Confidential
• 12C-3.007 Interest on Overpayment of Taxes (Repealed)
• 12C-3.008 Public Use Forms
• 12C-3.009 Penalties and Interest (Repealed)
• 12C-3.010 Final Certificate and Nontaxable Certificate Mailing Procedure
• 12C-3.011 Tax on Generation-Skipping Transfers
• 12C-3.012 Releases
• 12C-3.013 Protest Procedures (Repealed)
• 12C-3.0015 Affidavit - No Florida Estate Tax Due
• 12C-3.0025 Jointly Owned Property
• 12C-3.0035 Calculation of Tax upon Resident Decedent Estates
• 12C-3.0045 Calculation of Tax upon Nonresident Decedent Estates
• 12C-3.0055 Calculation of Tax upon Nonresident Alien Decedent Estates
• 12D-1.001 Reference to Statutes
• 12D-1.002 Definitions
• 12D-1.003 Situs of Personal Property for Assessment Purposes
• 12D-1.004 Returns, Applications and Other Information (not Including Applications for Exemptions) Required to Be Filed with the Property Appraiser
• 12D-1.005 Access to Financial Records
• 12D-1.006 Exchange of Information Among Appraisers, Tax Collectors, Department, Auditor General, and Other States
• 12D-1.007 Legal Proceedings Involving Appraisers
• 12D-1.008 Application of Section 195.062, Florida Statutes
• 12D-1.009 Mapping Requirements
• 12D-1.010 Reconciliation of Interim Tax Rolls - Form of Notification
• 12D-1.011 Notification to Property Appraiser of Land Development Restriction
• 12D-2.001 Definitions
• 12D-2.002 Assessment of Operating Property
• 12D-2.003 Assessment of Rolling Stock of Private Car and Freight Line and Equipment Companies
• 12D-2.004 Annual Returns of Railroads
• 12D-2.005 Annual Return of Private Car and Freight Line and Equipment Companies
• 12D-2.006 Determination of Assessment and Allocation of Just Value to This State
• 12D-2.007 Apportionment of Railroad Assessment
• 12D-2.008 Apportionment of Private Car or Freight Line and Equipment Company Assessment
• 12D-2.009 Notification to Property Appraiser
• 12D-2.010 Assessment When No Return or Incomplete Return is Made
• 12D-2.011 Centrally Assessed Railroad and Private Carline Company Assessments
• 12D-3.001 Introduction
• 12D-3.002 Interests of Non-governmental Lessees in Governmentally Owned Property Which Are Subject to Ad Valorem Taxation
• 12D-3.003 Assessment and Taxation of Interests of Non-governmental Lessees in Governmentally Owned Property Which are Subject to Ad Valorem Taxation
• 12D-3.004 Method of Valuing Interests Taxed as Intangibles
• 12D-3.005 Effect of Provisions of Ad Valorem Taxation of Property Owned by Lessee
• 12D-5.001 Agricultural Classification, Definitions
• 12D-5.002 Purchase Price Paid as a Factor in Determining Agricultural Classification (Repealed)
• 12D-5.003 Dwellings on Agriculturally Classified Land
• 12D-5.004 Applicability of Other Factors to Classification of Agricultural Lands
• 12D-5.005 Outdoor Recreational or Park Lands
• 12D-5.006 Effect of Citrus Canker on Agricultural Classification
• 12D-5.010 Definitions
• 12D-5.011 Assessment of Oil, Mineral and Other Subsurface Rights
• 12D-5.012 Liens on Subsurface Rights
• 12D-5.013 Ad Valorem Credits on Severance Tax
• 12D-5.014 Conservation Easement, Environmentally Endangered or Outdoor Recreational or Park Property Assessed Under Section 193.501, F.S.
• 12D-6.001 Mobile Homes and Prefabricated or Modular Housing Units Defined
• 12D-6.002 Assessment of Mobile Homes
• 12D-6.003 Recreational Vehicle Type Units; Determination of Permanently Affixed
• 12D-6.004 Prefabricated or Modular Housing Units - Realty or Tangible Personal Property
• 12D-6.005 Pollution Control Devices
• 12D-6.006 Fee Time-Share Real Property
• 12D-7.001 Applications for Exemptions
• 12D-7.002 Exemption of Household Goods and Personal Effects
• 12D-7.003 Exemption of Property of Widows, Widowers, Blind Persons, and Persons Totally and Permanently Disabled; Disabled Ex-Service Members, Spouses
• 12D-7.004 Exemption for Certain Permanently and Totally Disabled Veterans and Surviving Spouses of Certain Veterans
• 12D-7.005 Exemption for Disabled Veterans Confined to Wheelchairs
• 12D-7.006 Exemption for Totally and Permanently Disabled Persons
• 12D-7.007 Homestead Exemptions - Residence Requirement
• 12D-7.008 Homestead Exemptions - Legal or Equitable Title
• 12D-7.009 Homestead Exemptions - Life Estates
• 12D-7.010 Homestead Exemptions - Remainders
• 12D-7.011 Homestead Exemptions - Trusts
• 12D-7.012 Homestead Exemptions - Joint Ownership
• 12D-7.013 Homestead Exemptions - Abandonment
• 12D-7.014 Homestead Exemptions - Civil Rights
• 12D-7.015 Educational Exemption
• 12D-7.016 Governmental Exemptions
• 12D-7.017 Exemption of Homes for the Aged
• 12D-7.018 Fraternal and Benevolent Organizations
• 12D-7.019 Tangible Personal Property Exemption
• 12D-7.020 Exemption for Real Property Dedicated in Perpetuity for Conservation
• 12D-7.0055 Exemption for Deployed Servicemembers
• 12D-7.0135 Homestead Exemptions - Mobile Homes
• 12D-7.0142 Additional Homestead Exemption
• 12D-7.0143 Additional Homestead Exemptions for Persons 65 and Older with Limited Household Income
• 12D-7.0155 Enterprise Zone Exemption for Child Care Facilities (Repealed)
• 12D-8.001 All Property to Be Assessed
• 12D-8.002 Completion and Submission of Assessment Rolls
• 12D-8.003 Possessory Interest on the Roll
• 12D-8.004 Notice of Proposed Increase of Assessment from Prior Year
• 12D-8.005 Assessing Property Not Returned as Required by Law and Penalties Thereon
• 12D-8.006 Assessment of Property for Back Taxes
• 12D-8.007 Preparation of Assessment Rolls
• 12D-8.008 Additional Requirements for Preparation of the Real Property Roll
• 12D-8.009 Additional Requirements for Preparation of Tangible Personal Property Assessment Roll
• 12D-8.010 Uniform Definitions for Computer Files
• 12D-8.011 Uniform Standards for Computer Operations: Minimum Data Requirements
• 12D-8.012 Schedule of Implementation of Rule 12D-8.011
• 12D-8.013 Submission of Computer Tape Materials to the Department
• 12D-8.014 Levying Authorities to Certify Millage to the Appraiser
• 12D-8.015 Extension of the Assessment Rolls
• 12D-8.016 Certification of Assessment Rolls by the Appraiser
• 12D-8.017 Distribution of Assessment Rolls
• 12D-8.018 Recapitulations of Assessment Rolls
• 12D-8.019 Post-audit Review
• 12D-8.020 Approval of Assessment Rolls by the Department of Revenue
• 12D-8.021 Procedure for the Correction of Errors by Property Appraisers
• 12D-8.022 Reporting of Fiscal Data by Fiscally Constrained Counties to the Department of Revenue
• 12D-8.0061 Assessments; Homestead Property Assessments at Just Value (Repealed)
• 12D-8.0062 Assessments; Homestead; Limitations
• 12D-8.0063 Assessment of Changes, Additions, or Improvements to a Homestead (Repealed)
• 12D-8.0064 Assessments; Correcting Errors in Assessments of a Homestead
• 12D-8.0065 Transfer of Homestead Assessment Difference; "Portability"; Sworn Statement Required; Denials; Late Applications
• 12D-8.0068 Reduction in Assessment for Living Quarters of Parents or Grandparents
• 12D-8.00659 Notice of Change of Ownership or Control of Non-Homestead Property
• 12D-9.001 Taxpayer Rights in Value Adjustment Board Proceedings
• 12D-9.002 Informal Conference Procedures
• 12D-9.003 Definitions
• 12D-9.004 Composition of the Value Adjustment Board
• 12D-9.005 Duties of the Board
• 12D-9.006 Clerk of the Value Adjustment Board
• 12D-9.007 Role of the Clerk of the Value Adjustment Board
• 12D-9.008 Appointment of Legal Counsel to the Value Adjustment Board
• 12D-9.009 Role of Legal Counsel to the Board
• 12D-9.010 Appointment of Special Magistrates to the Value Adjustment Board
• 12D-9.011 Role of Special Magistrates to the Value Adjustment Board
• 12D-9.012 Training of Special Magistrates, Value Adjustment Board Members and Legal Counsel
• 12D-9.013 Organizational Meeting of the Value Adjustment Board
• 12D-9.014 Prehearing Checklist
• 12D-9.015 Petition; Form and Filing Fee
• 12D-9.016 Filing and Service
• 12D-9.017 Ex Parte Communication Prohibition
• 12D-9.018 Representation of the Taxpayer
• 12D-9.019 Scheduling and Notice of a Hearing
• 12D-9.020 Exchange of Evidence
• 12D-9.021 Withdrawn or Settled Petitions; Petitions Acknowledged as Correct; Non Appearance; Summary Disposition of Petitions
• 12D-9.022 Disqualification or Recusal of Special Magistrates or Board Members
• 12D-9.023 Hearings Before Board or Special Magistrates
• 12D-9.024 Procedures for Commencement of a Hearing
• 12D-9.025 Procedures for Conducting a Hearing; Presentation of Evidence; Testimony of Witnesses
• 12D-9.026 Procedures for Conducting a Hearing by Electronic Media
• 12D-9.027 Process of Administrative Review
• 12D-9.028 Petitions on Transfer of “Portability” Assessment Difference
• 12D-9.029 Procedures for Remanding Value Assessments to the Property Appraiser
• 12D-9.030 Recommended Decisions
• 12D-9.031 Consideration and Adoption of Recommended Decisions of Special Magistrates by Value Adjustment Boards in Administrative Reviews
• 12D-9.032 Final Decisions
• 12D-9.033 Further Judicial Proceedings
• 12D-9.034 Record of the Proceeding
• 12D-9.035 Duty of Clerk to Prepare and Transmit Record
• 12D-9.036 Procedures for Petitions on Denials of Tax Deferrals
• 12D-9.037 Certification of Assessment Rolls
• 12D-9.038 Public Notice of Findings and Results of Value Adjustment Board
• 12D-10.001 Composition of Value Adjustment Board (Repealed)
• 12D-10.002 Appointment and Employment of Special Magistrates (Repealed)
• 12D-10.003 Powers, Authority, Duties and Functions of Value Adjustment Board
• 12D-10.004 Receipt of Taxpayer's Petition to Be Acknowledged (Repealed)
• 12D-10.005 Duty of Clerk to Prepare and Transmit Record (Repealed)
• 12D-10.006 Public Notice of Findings and Results of Value Adjustment Board (Repealed)
• 12D-10.0044 Uniform Procedures for Hearings; Procedures for Information and Evidence Exchange Between the Petitioner and Property Appraiser, Consistent with Section 194.032, F.S.; Organizational Meeting; Uniform Procedures to be Available to Petitioners (Repealed)
• 12D-11.001 Submission of Budgets
• 12D-11.002 Forms for Budget Submission by Tax Collectors
• 12D-11.003 Forms for Budget Submission by Property Appraiser
• 12D-11.004 Approval of Tax Collectors' Budgets
• 12D-11.005 Approval of Property Appraisers' Budgets
• 12D-11.006 Budget Amendments and Budget Transfers - Collectors
• 12D-11.007 Budget Amendments and Budget Transfers - Property Appraisers
• 12D-11.008 Distribution of Excess Funds - Tax Collectors
• 12D-11.009 Distribution of Excess Funds - Property Appraisers
• 12D-13.001 Definitions
• 12D-13.002 When Taxes Are Due; Notice of Publication; Discount Payment Periods
• 12D-13.003 Time of Final Settlement
• 12D-13.004 Interest on Delinquent Taxes
• 12D-13.005 Discounts and Interest on Taxes When Parcel is Subject to Value Adjustment Board Review
• 12D-13.006 Procedure for the Correction of Errors by the Tax Collector; Correcting Erroneous or Incomplete Personal Property Assessments; Tax Certificate Corrections
• 12D-13.007 Cutouts, Time for Requesting and Procedure
• 12D-13.008 Discounts, Errors, Double Assessments, and Insolvencies Report
• 12D-13.009 Refunds
• 12D-13.010 Destruction of Twenty-Year-Old Tax Receipts (Repealed)
• 12D-13.011 Lien of Taxes (Repealed)
• 12D-13.012 Payment of Taxes Before Platting
• 12D-13.013 Unpaid Taxes, Litigation, Sale of Tax Certificates or Issuance of Tax Warrants
• 12D-13.014 Penalties or Interest, Collection on Roll
• 12D-13.015 Posting of Tax Roll, Delivery of Tax Roll to Tax Collector and Clerk, and Destruction of Tax Rolls
• 12D-13.016 Procedure, Property Acquired by a Governmental Unit, Payment of Taxes, Escrow Account
• 12D-13.017 Distribution of Fractions of One Cent on Real and Personal Property Taxes Collected
• 12D-13.019 Collection of Interest or Penalties on Back Assessments
• 12D-13.020 Dishonored Checks Received for Payment of Taxes and Tax Certificates, Procedure (Repealed)
• 12D-13.021 Computerized Mass Payment of Real Estate Taxes (Repealed)
• 12D-13.022 Installment Taxes: Filing of Applications, Preparation and Sending of Tax Notices, Delinquencies, Termination of Installment Plan
• 12D-13.023 Installment Taxes: Distribution of Taxes and Interest, Schedule (Repealed)
• 12D-13.024 Installment Taxes: Tax Collector to Mail Applications (Repealed)
• 12D-13.025 Installment Taxes: Who May File an Application; Minimum Tax Bill (Repealed)
• 12D-13.026 Installment Taxes: Preparation and Mailing of Tax Notices (Repealed)
• 12D-13.027 Installment Taxes: Filing of Applications, Payment Schedules, Delinquencies, Termination of Installment Plan (Repealed)
• 12D-13.028 Homestead Tax Deferral - Definitions (Repealed)
• 12D-13.029 Property Tax Deferral - Sale of Deferred Payment Tax Certificates; Collection of Delinquent Undeferred and Deferred Taxes
• 12D-13.030 Homestead Tax Deferral - Adjustment of Current Year's Income (Repealed)
• 12D-13.031 Homestead Tax Deferral - Application; Approval; Income and Age Requirements; Outstanding Liens and Primary Mortgage (Repealed)
• 12D-13.032 Homestead Tax Deferral - Payment of Tax (Repealed)
• 12D-13.033 Homestead Tax Deferral - Notification to Tax Deferral Recipients (Repealed)
• 12D-13.034 Homestead Tax Deferral - Proof of Insurance (Repealed)
• 12D-13.035 Homestead Tax Deferral - Property Appraiser to Notify Tax Collector of Denial of Homestead Application (Repealed)
• 12D-13.036 Advertisement of Property with Delinquent Taxes
• 12D-13.037 Collection of Taxes Before Certified Roll
• 12D-13.038 Notice of Ad Valorem Taxes and Non-Ad Valorem Assessments
• 12D-13.039 Tax Certificate Notice (Repealed)
• 12D-13.040 Notice to Mortgagee of Real and Personal Property Taxes
• 12D-13.041 Notice of Delinquent Real Property Taxes to Owners of Subsurface Rights (Repealed)
• 12D-13.042 Delinquent Personal Property Taxes, Warrants, Seizure, Fees of Tax Collectors
• 12D-13.044 Sale of Personal Property After Seizure
• 12D-13.045 Sale of Tax Certificates for Unpaid Taxes
• 12D-13.046 Taxation of Governmental Property Under Lease to Non-Governmental Lessee
• 12D-13.047 Tax Certificates on Certain Homestead Property
• 12D-13.048 Interest Rate on Tax Certificates (Repealed)
• 12D-13.049 Disposition of Real and Tangible Personal Property Taxes When Bankruptcy Is Filed
• 12D-13.050 Validity of Tax Certificates Sold on "Improvements Only" on Real Property Tax Rolls
• 12D-13.051 General Rules Governing Redemption, Purchase, or Transfer of Tax Certificates (Repealed)
• 12D-13.052 Redemption or Purchase of Tax Certificates Belonging to the County (Repealed)
• 12D-13.053 Redemption of Tax Certificates Sold to Purchaser Other than County (Repealed)
• 12D-13.054 Transfer of Tax Certificates Sold to Purchaser Other than County (Repealed)
• 12D-13.0055 Distribution to Taxing Authorities of Proceeds from the Sale of Seized Tangible Personal Property, the Sale or Redemption of Tax Certificates, or Tax Deed Sales
• 12D-13.055 Redemption of Property After the Clerk Receives the Tax Collector's Certification
• 12D-13.056 Record of Tax Certificates Sold
• 12D-13.057 Cancellation of Void Tax Certificates and Tax Deeds; Procedure
• 12D-13.058 Cancellation of Tax Certificates, Suit by Holder (Repealed)
• 12D-13.059 Statute of Limitations on Tax Certificates and Tax Warrants (Repealed)
• 12D-13.060 Application for Obtaining Tax Deed by Certificate Holder; Fees
• 12D-13.061 Minimum Standards for Property Information Reports Made in Connection with Tax Deed Applications
• 12D-13.062 Notices; Advertising, Mailing, Delivering and Posting of Notice of Tax Deed Sale
• 12D-13.063 Tax Deed Sale at Public Auction
• 12D-13.064 Lands Available for Taxes (Repealed)
• 12D-13.065 Disbursement of Sale Proceeds (Repealed)
• 12D-13.066 Procedure, Tax Deed Corrections and Cancellations
• 12D-13.067 Tax Collector's Certification, Murphy Act Lands (Repealed)
• 12D-13.0283 Property Tax Deferral – Application; Tax Collector Responsibilities for Notification of Approval or Denial; Procedures for Taxes, Assessments, and Interests Not Deferred
• 12D-13.0285 Property Tax Deferral – Procedures for Reporting the Current Value of All Outstanding Liens
• 12D-13.0287 Property Tax Deferral – Appeal of Denied Tax Deferral and Imposed Penalties
• 12D-13.0355 Deferred Tax on Lands Subject to Development Right Conveyances and Conservation Restriction Covenants (Repealed)
• 12D-13.0455 Electronic Issuance of Tax Certificates
• 12D-13.0625 Priority for Fee Owners of Subsurface Rights
• 12D-15.001 Certification for Approved Bidder's List (Repealed)
• 12D-15.004 General Provisions of Minimum Standards Contract (Repealed)
• 12D-15.005 Minimum Standards Contract Provisions for Mass Data Reappraisals (Repealed)
• 12D-15.006 Minimum Standards Contract Provisions for Computer Software Development (Repealed)
• 12D-15.007 Minimum Standards Contract Provisions for Procurement of Electronic Data Processing Equipment (Repealed)
• 12D-15.008 Minimum Standards Contract Provisions for Data Processing Services (Repealed)
• 12D-15.009 Supplemental Agreement to Minimum Standards Contract (Repealed)
• 12D-16.001 Administration of Forms
• 12D-16.002 Index to Forms
• 12D-17.001 Scope
• 12D-17.002 Definitions
• 12D-17.003 Truth in Millage ("TRIM") Compliance
• 12D-17.004 Taxing Authority's Certification of Compliance; Notification by Department
• 12D-17.005 Taxing Authorities in Violation of Section 200.065, Florida Statutes
• 12D-17.006 Notification of Noncompliance; Withholding and Escrow of State Revenue Sharing Funds
• 12D-17.007 Taxing Authorities Failing to Timely File Certification; Forfeiture of State Revenue Sharing Funds
• 12D-17.008 Computation of Time
• 12D-17.009 Tax Roll Approval; Extended Time Frames; Method of Adjustment of Millage
• 12D-17.010 Certification of Compliance and Application
• 12D-17.0035 Instructions and Calculations
• 12D-18.001 Scope
• 12D-18.002 Definitions
• 12D-18.003 Non-Ad Valorem Assessments; Method for Election to Use Section 197.3632, Florida Statutes
• 12D-18.004 Tax Roll; Collection Services; Agreement
• 12D-18.005 Adoption of Non-Ad Valorem Assessment Roll
• 12D-18.006 Certification of Assessment Roll
• 12D-18.007 Non-Ad Valorem Assessments; Uniform Tax Notice; Merger
• 12D-18.008 Special Assessments Collected Pursuant to Other Law or Before January 1, 1990 Pursuant to Section 197.363, Florida Statutes
• 12D-18.009 Non-Ad Valorem Assessments Imposed After January 1, 1990
• 12D-18.010 Uniform Method for Collection and Enforcement; Incorporation of Other Provisions; Miscellaneous; Rules of Construction
• 12D-18.011 Incorporation of Forms (Repealed)
• 12D-18.012 Tax Collector Non-Ad Valorem Assessment Roll Reports
• 12D-19.001 Definitions
• 12D-19.002 Certified Florida Appraiser, Certified Florida Evaluator, Certified Cadastralist of Florida, Certified Florida Collector, and Certified Florida Collector Assistant Program
• 12D-19.003 Qualifications
• 12D-19.004 Approval of Courses
• 12D-19.005 Department Sponsored Courses
• 12D-19.006 Application for Certification
• 12D-19.007 Fees and Tuition
• 12D-19.008 Certification
• 12D-19.009 Recertification
• 12D-19.010 Reinstatement
• 12D-51.001 Florida Agricultural Classified Use Real Property Appraisal Guidelines
• 12D-51.002 Standard Measures of Value: Tangible Personal Property Appraisal Guidelines
• 12D-51.003 Florida Real Property Appraisal Guidelines
• 12-10.006 Distribution to Units of Local Government
• 12-10.008 Apportionment for Municipalities Located in More Than One County
• 12-10.009 Wire Deposit of Revenue Sharing Funds (Repealed)
• 12-11.001 General Explanation of Provisions
• 12-11.002 Definitions
• 12-11.003 Requests for Technical Assistance Advisements
• 12-11.004 Requests for Conference Discussion
• 12-11.005 Deletion of Private or Confidential Information
• 12-11.006 Processing Requests for, and Obtaining Copies of, Technical Assistance Advisements
• 12-11.007 Effect of Advisements
• 12-11.008 Requests by Representatives
• 12-11.009 Revocation of Request
• 12-11.011 Requests for Technical Advice (Repealed)
• 12-11.013 Informal Technical Tax Statements
• 12-13.001 Scope of Rules
• 12-13.002 Definitions
• 12-13.003 Request for Settlement or Compromise (Repealed)
• 12-13.004 Delegation of Authority to Determine Settlements or Compromises
• 12-13.005 Grounds for Finding Doubt as to Liability
• 12-13.006 Grounds for Finding Doubt as to Collectability
• 12-13.0063 Grounds for Finding Department Delay in the Determination of an Amount Due
• 12-13.0064 Relief for Inadvertent Sales and Use Tax Registration Errors
• 12-13.007 Grounds for Reasonable Cause for Compromise of Penalties
• 12-13.0075 Guidelines for Determining Amount of Compromise
• 12-13.008 Procedures for Compromise and Settlement of Taxes, Interest, and Penalties
• 12-13.009 Closing Agreements
• 12-13.010 Special Provisions Applicable to Compromise of Estate Taxes
• 12-14.003 Remittance of Costs to the Department of Revenue (Repealed)
• 12-14.005 Form for Remittance of Costs to the Department of Revenue (Repealed)
• 12-15.001 Debt Collection Contracts (Repealed)
• 12-15.005 Confidentiality (Repealed)
• 12-16.003 Form of Consent Agreements
• 12-16.004 Delegation of Authority
• 12-16.005 Requirements for Consent Agreements
• 12-17.001 Scope of Rules
• 12-17.002 Definitions
• 12-17.003 Requirements for Considering Entering into Stipulated Time Payment Agreements
• 12-17.004 Delegation of Authority
• 12-17.005 Factors Considered by the Department
• 12-17.006 Procedures
• 12-17.007 Form and Execution of Stipulated Time Payment Agreements
• 12-17.008 Terms of Stipulated Time Payment Agreements
• 12-17.009 Agreements in Default
• 12-17.010 Public Use Forms (Repealed)
• 12-18.001 Authorization for Compensation
• 12-18.002 Eligibility to File Claim for Compensation
• 12-18.003 Amount and Payment of Compensation
• 12-18.004 Submission of Information and Claims for Compensation
• 12-18.008 Compensation for Vending Machine Violations
• 12-19.001 Scope of Rule (Repealed)
• 12-19.002 Large Currency Transaction Reports Required
• 12-19.003 Reporting Requirements
• 12-19.004 Penalties for Failure to Comply
• 12-19.005 Confidentiality of Reports; Disclosure of Information
• 12-19.006 Recordkeeping Requirements
• 12-2.020 Authority (Repealed)
• 12-2.021 Purpose (Repealed)
• 12-2.022 Public Inspection and Copying (Repealed)
• 12-2.023 Final Orders Required to be Indexed (Repealed)
• 12-2.024 Listing of Final Orders (Repealed)
• 12-2.025 Designation of Official Reporter (Repealed)
• 12-2.026 Numbering of Final Orders (Repealed)
• 12-2.027 System for Indexing Final Orders (Repealed)
• 12-2.028 Maintenance of Final Orders (Repealed)
• 12-21.001 Scope; Delegation of Authority
• 12-21.0015 Definitions
• 12-21.002 Warrants and Liens
• 12-21.005 Seizure of Property Under Jeopardy
• 12-21.007 Seizure of Property Without Jeopardy
• 12-21.010 Manner and Conditions of Sale of Property
• 12-21.040 Satisfaction or Correction of Warrants and Liens
• 12-21.050 Public Use Forms (Repealed)
• 12-21.201 Scope
• 12-21.202 Definitions (Repealed)
• 12-21.203 Notification to Custodians; Custodial Responsibilities
• 12-21.204 Issuance of Notice of Intent to Levy; Procedures
• 12-21.205 Departmental Levy on Frozen Assets; Procedures
• 12-21.208 Withholding of Vendor Payments
• 12-22.001 Scope of Rules (Repealed)
• 12-22.002 Definitions
• 12-22.003 Confidentiality of Tax Information (Repealed)
• 12-22.004 Access to Tax Information (Repealed)
• 12-22.005 Disclosure Procedures
• 12-22.006 Delegation of Authority
• 12-22.007 Registration Information Sharing and Exchange Program
• 12-22.008 Warrants and Liens List
• 12-24.001 Scope of Rules
• 12-24.002 Definitions
• 12-24.003 Requirements to File or to Pay Taxes by Electronic Means
• 12-24.004 Enrollment
• 12-24.005 Methods of Payment by Electronic Means
• 12-24.007 Electronic Payment Transmission Errors
• 12-24.008 Procedures for Payment
• 12-24.009 Due Date; General Provisions
• 12-24.010 General Administrative Provisions; Voluntary Participation; Confidentiality; Granting of Waivers From Electronic Filing Requirements
• 12-24.011 Public Use Forms
• 12-24.021 Scope
• 12-24.022 Definitions
• 12-24.023 Recordkeeping Requirements - General
• 12-24.024 Recordkeeping Requirements - Machine-Sensible Records
• 12-24.025 Records Maintenance Requirements
• 12-24.026 Access to Machine-Sensible Records
• 12-24.027 Taxpayer Responsibility and Discretionary Authority
• 12-24.028 Alternative Storage Media
• 12-24.029 Effect on Hardcopy Recordkeeping Requirements
• 12-24.030 Records Retention - Time Period (Repealed)
• 12-25.001 Scope of Rules
• 12-25.002 Definitions
• 12-25.003 Application of Rules
• 12-25.004 Contract Auditor Prerequisites
• 12-25.005 Selection Procedures for Contract Auditors
• 12-25.0054 Applicants Ranking Committee
• 12-25.0056 Applicant Ranking Process
• 12-25.0058 Dispute Resolution
• 12-25.006 Selection Procedures for Private Broker Services
• 12-25.007 Contract Auditor Training
• 12-25.008 Contract Auditor Authority
• 12-25.009 Performance of Audit Services
• 12-25.010 Compensation
• 12-25.011 Confidentiality
• 12-25.0112 Scope of Professional Services Rendered
• 12-25.012 General Administrative Provisions
• 12-25.0305 Scope of Rules
• 12-25.031 Definitions
• 12-25.033 Eligibility and Qualifications (Repealed)
• 12-25.035 Responsibility for Program Training, Certification Procedures, and Program Availability (Repealed)
• 12-25.037 Request to Conduct a Certified Audit
• 12-25.038 Voluntary Disclosure of Liabilities for Other Taxes (Repealed)
• 12-25.039 Protest Procedure; Denial of a Request to Participate in the Certified Audit Program (Repealed)
• 12-25.041 Suspension of a Certified Audit in Progress
• 12-25.042 Withdrawal from the Certified Audit Program (Repealed)
• 12-25.045 A Certified Audit is Initiated by the Taxpayer but Not Completed
• 12-25.047 Development of the Audit Plan
• 12-25.048 Submission of the Certified Audit Report
• 12-25.049 Review of Certified Audit Reports (Repealed)
• 12-25.050 Protests
• 12-26.001 Scope of Rules
• 12-26.002 Application of Rules
• 12-26.003 Application for Refund
• 12-26.004 Refund Approval Process
• 12-26.008 Public Use Forms
• 12-26.009 Refund/Offset Within an Audit
• 12-28.001 Scope
• 12-28.002 Definitions
• 12-28.003 Enrollment Procedures
• 12-28.004 Transmitting Funds and Return/Remittance Detail to the Department
• 12-28.005 Means of Communication to Report Payment Information (Repealed)
• 12-28.006 Remittance or Transmission Problems (Repealed)
• 12-28.007 Procedures for Payment (Repealed)
• 12-28.008 Due Date; General Provisions
• 12-28.009 Distribution of Funds Received by the Department
• 12-29.001 Scope
• 12-29.002 Florida Tax Credit Scholarship Program; Participation; Allocation; Carryforward; Transfer; Rescindment
• 12-29.003 Public Use Forms
• 12-29.004 Strong Families Tax Credit; Participation; Allocation; Carryforward; Transfer; Rescindment
• 12-29.005 The New Worlds Reading Initiative; Participation; Allocation; Carryforward; Transfer; Rescindment
• 12-29.006 Live Local Program; Participation; Allocation; Carryforward; Transfer; Rescindment
• 12-29.007 Child Care Tax Credits Program; Participation; Allocation; Carryforward; Transfer; Rescindment
• 12-29.008 Home Away From Home Tax Credit; Participation; Allocation; Carryforward; Transfer; Rescindment
• 12-3.0012 Definitions
• 12-3.0015 Interest Applicable to Unpaid Tax Liabilities or Amounts Not Timely Refunded
• 12-3.0017 Adoption of Materials That Contain Departmental Procedures
• 12-3.006 Designation of Official Reporter to Publish and Index Subject Matter Relating to Agency Orders (Repealed)
• 12-3.007 Delegation of Authority
• 12-3.011 Department Personnel Disciplinary Procedures and Standards (Repealed)
• 12-3.012 Compensation to Third-Party Recordkeepers
• 12-6.001 Application of Rules
• 12-6.0015 Public Use Forms
• 12-6.002 Conference Procedures for Notices of Intent to Make Audit Changes
• 12-6.0023 Conference Procedures for Delinquency Notices or Billings
• 12-6.003 Protest of Notices of Proposed Assessment Issued by the Department Which Result From an Audit
• 12-6.0033 Protest of Assessments Issued by the Department Regarding Tax Returns, Other Required Filings, and Billings
• 12-6.005 Criteria for Qualified Representatives
• 12-6.006 Standards of Conduct for Qualified Representatives
• 12-6.030 Conference Procedures for Notices of Intent to Make Refund Claim Changes
• 12-6.032 Protest of Notices of Proposed Refund Denial
• 12-9.001 Definitions (Transferred)
• 12-9.002 Certified Florida Appraiser, Certified Florida Evaluator, Certified Cadastralist of Florida, Certified Florida Collector, and Certified Florida Collector Assistant Program (Transferred)
• 12-9.003 Qualifications (Transferred)
• 12-9.0031 12-9.0031
• 12-9.0032 12-9.0032
• 12-9.004 Application for Certification (Transferred)
• 12-9.0055 12-9.0055
• 12-9.006 Certification (Transferred)
• 12-9.007 Recertification (Transferred)
• 12-9.0077 12-9.0077
• 12-9.008 Hearing on Certification Application and Expiration (Repealed)
• 12-10.001 Scope and Purpose
• 12-10.002 Definitions
• 12-10.003 Eligibility Requirements
• 12-10.004 Scope and Purpose
• 12-10.005 Revenue Sharing Apportionment - Municipalities
• 12-10.007 Limitation of Shared Funds
• 12-11.010 Advisements on Newly Enacted Legislation
• 12-11.012 Processing Requests for Technical Advice
• 12-13.0015 Application of Rules
• 12-16.001 Form of Consent Agreements
• 12-16.002 Definitions
• 12-18.005 Confidentiality and Anonymity
• 12-18.006 Filing Claim for Compensation
• 12-2.001 Department of Revenue
• 12-2.002 Head of the Department of Revenue
• 12-2.003 Executive Functions
• 12-2.0031 Administrative Services Program
• 12-2.0032 Child Support Enforcement Program
• 12-2.0034 Property Tax Administration Program
• 12-2.0036 General Tax Administration Program
• 12-2.0038 Information Services Program
• 12-2.004 Divisions
• 12-2.005 Division of Administration
• 12-2.006 Division of Ad Valorem Tax
• 12-2.007 Division of Corporate, Estate and Intangible Tax
• 12-2.008 Division of Sales and Use Tax
• 12-2.009 Division of Miscellaneous Tax
• 12-2.0091 Division of Audits
• 12-2.0092 Division of Collection and Enforcement
• 12-2.00922 Division of Information Systems and Services
• 12-2.00924 Division of Taxpayer Assistance
• 12-2.00926 Division of Tax Processing
• 12-2.0093 Smoking
• 12-2.0095 Contract Bidding Disputes
• 12-2.010 General Requirements - Declaratory Statements
• 12-2.011 Petition
• 12-2.012 Purpose and Use of Declaratory Statement
• 12-2.013 Department Disposition
• 12-21.020 Certificate of Sale (Repealed)
• 12-21.030 Application of Payments (Repealed)
• 12-21.206 Limitation of Custodial Liability (Repealed)
• 12-21.207 Department Contact for Questions on Garnishment Procedures (Repealed)
• 12-24.006 Means of Communication to Report Payment Information
• 12-25.0052 Procedures for Establishing Contract Size
• 12-26.005 Refund Denials
• 12-26.006 Protest Procedures
• 12-26.007 Final Agency Action
• 12-3.001 General; Procedure
• 12-3.002 Procedure for Effecting Service of Recommended Orders and Presenting Exceptions Thereto
• 12-3.003 Procedure for Conduct of Proceedings Before Head of Department
• 12-3.004 Authority of Head of Department Respecting Modification or Rejection of Findings of Fact and Conclusions of Law
• 12-3.005 Authority of Head of Department to Establish Content of Final Order
• 12-3.008 Recordation of Hearings
• 12-3.009 Final Orders
• 12-3.010 Record on Appeal
• 12-6.0031 Protest Procedures Before Executive Director (Repealed)
• 12-6.0035 Protest Procedures Concerning Illegal Drugs and Money Laundering (Repealed)
• 12-6.004 Final Assessments (Repealed)
• 12-6.007 Public-Use Forms (Repealed)
• 12-9.005 Certificates