Florida Regulations 12-18.004: Submission of Information and Claims for Compensation
Current as of: 2024 | Check for updates
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(1) Information relating to violations of the Florida revenue laws should be submitted to the Tax Violations and Rewards Process. Information must be submitted in writing. Correspondence should be directed to the Florida Department of Revenue, Tax Violations and Rewards – General Tax Administration, 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 Fl. Admin. Code R. 12-18.008, 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 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 Florida Statutes § 213.30, 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. 07/15, Effective 07/15 (http://www.flrules.org/Gateway/reference.asp?No=Ref-05593), 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 website at www.floridarevenue.com/forms; or, 2) calling the Department at 1(800)352-9273 (in Florida only) or (850)717-6994; or, 3) visiting any local Department of Revenue Service Center; or 4) writing the Florida Department of Revenue, Tax Violations and Rewards-General Tax Administration, P.O. Box 6417, Tallahassee, FL 32314-6417. Persons with hearing or speech impairments may call the Florida Relay Service at 1(800)955-8770 (Voice) and 1(800)955-8771 (TTY).
Rulemaking Authority Florida Statutes § 213.06(1), 213.30(1) FS. Law Implemented 92.525(2), 119.071(5), 213.30 FS. History-New 6-21-88, Amended 11-14-91, 10-19-99, 10-1-03, 10-30-06, 6-1-09, 6-28-10, 1-25-12, 7-28-15.
(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. 07/15, Effective 07/15 (http://www.flrules.org/Gateway/reference.asp?No=Ref-05593), 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 website at www.floridarevenue.com/forms; or, 2) calling the Department at 1(800)352-9273 (in Florida only) or (850)717-6994; or, 3) visiting any local Department of Revenue Service Center; or 4) writing the Florida Department of Revenue, Tax Violations and Rewards-General Tax Administration, P.O. Box 6417, Tallahassee, FL 32314-6417. Persons with hearing or speech impairments may call the Florida Relay Service at 1(800)955-8770 (Voice) and 1(800)955-8771 (TTY).
Rulemaking Authority Florida Statutes § 213.06(1), 213.30(1) FS. Law Implemented 92.525(2), 119.071(5), 213.30 FS. History-New 6-21-88, Amended 11-14-91, 10-19-99, 10-1-03, 10-30-06, 6-1-09, 6-28-10, 1-25-12, 7-28-15.