Florida Statute 213.30 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 213
STATE REVENUE LAWS: GENERAL PROVISIONS

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F.S. 213.30

213.30 Compensation for information relating to a violation of the tax laws.—

(1) The executive director of the department, pursuant to rules adopted by the department, is authorized to compensate persons providing information to the department leading to:

(a) The punishment of, or collection of taxes, penalties, or interest from, any person with respect to the taxes enumerated in s. 213.05. The amount of any payment made under this paragraph may not exceed 10 percent of any tax, penalties, or interest collected as a result of such information.

(b) The identification and registration of a taxpayer who is not in compliance with the registration requirements of any tax statute that is listed in s. 213.05. The amount of the payment made to any person who provides information to the department which results in the registration of a noncompliant taxpayer shall be $100. The reward authorized in this paragraph shall be paid only if the noncompliant taxpayer:

1. Conducts business from a permanent, fixed location;

2. Is engaged in a bona fide taxable activity; and

3. Is found by the department to have an unpaid tax liability.

(2) Any employee of the department or of any other state or federal agency who comes into possession of information relating to a violation of a revenue law while an employee of such agency may provide information to the department of the type described in subsection (1), but the employee may not be compensated under this section. Any former employee of the department or any other state or federal agency who came into possession of information relating to a violation of a revenue law while an employee of such agency may provide information to the department of the type described in subsection (1), but the former employee may not receive compensation under this section.

(3) Notwithstanding any other provision of law, this section is the sole means by which any person may seek or obtain any moneys as the result of, in relation to, or founded upon the failure by another person to comply with the tax laws of this state. A person’s use of any other law to seek or obtain moneys for such failure is in derogation of this section and conflicts with the state’s duty to administer the tax laws.

History.—s. 99, ch. 87-6; s. 38, ch. 91-112; s. 22, ch. 92-320; s. 1, ch. 96-221; s. 37, ch. 2002-218.

F.S. 213.30 on Google Scholar

F.S. 213.30 on Casetext

Amendments to 213.30

Arrestable Offenses / Crimes under Fla. Stat. 213.30

Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 213.30.

Annotations, Discussions, Cases:

Cases Citing Statute 213.30

Total Results: 3

PATTY DAVIS v. SHERIDAN HEALTHCARE, INC. AND SHERIDAN RADIOLOGY SERVICES OF PINELLAS, INC.

Court: Fla. Dist. Ct. App. | Date Filed: 2019-10-16T00:53:00-07:00

Snippet: taxes are involved." Id. at 669 (quoting § 213.30(1), Fla. Stat. (2011)). "The FFCA, on the

Stevens v. State

Court: Fla. Dist. Ct. App. | Date Filed: 2013-11-20T00:00:00-08:00

Citation: 127 So. 3d 668, 2013 WL 6097312, 2013 Fla. App. LEXIS 18520

Snippet: did not seek to recover any monies under section 213.30, Florida Statutes (the Tax Act). The trial court…information” regarding the failure to pay taxes. § 213.30(1), Fla. Stat. (2011). And, since May 1, 2002, … the state’s duty to administer the tax laws. § 213.30(3), Fla. Stat. (emphasis added); see Ch. 2002-218…the enactment of the more general FFCA. Compare § 213.30(3), Fla. Stat., and Ch. 2002-218, § 37, Laws of…state’s duty to administer the tax laws.” See § 213.30(3), Fla. Stat. (2011). Second, the Tax Act covers

Avatar Development Corp. v. State

Court: Fla. | Date Filed: 1998-10-22T00:53:00-07:00

Citation: 723 So. 2d 199

Snippet: transferred to section 373.414(1). See ch. 93-213, § 30, at 2144. [10] We reject without discussion petitioners