The 2023 Florida Statutes (including Special Session C)

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 from cite.case.law:

STEVENS v. STATE GE a U. S. ABFC, 127 So. 3d 668 (Fla. Dist. Ct. App. 2013)

. . . Appellants did not seek to recover any monies under section 213.30, Florida Statutes (the Tax Act). . . . of Revenue (DOR) “to compensate persons providing information” regarding the failure to pay taxes. § 213.30 . . . is in derogation of this section and conflicts with the state’s duty to administer the tax laws. § 213.30 . . . Compare § 213.30(3), Fla. Stat., and Ch. 2002-218, § 37, Laws of Fla., with § 68.081, Fla. . . . See § 213.30(3), Fla. Stat. (2011). . . .

G. PEREIRA, v. SHALALA, M. D., 841 F. Supp. 323 (C.D. Cal. 1993)

. . . Your benefit will be $213.30 beginning October 1989. (Emphasis added.) . . . Finally, he was told that his benefit “will be $213.30 beginning October 1989” (a date long past). . . .

M. SPICER, v. CHICAGO BOARD OPTIONS EXCHANGE, INC., 844 F. Supp. 1226 (N.D. Ill. 1993)

. . . Thus, they could have fulfilled the binding needs noted on the submitted documents for only $213.30. . . .

INTERNATIONAL UNION, UNITED AUTOMOBILE, AEROSPACE AND AGRICULTURAL IMPLEMENT WORKERS OF AMERICA, UAW, v. A. LYNG, U. S., 651 F. Supp. 855 (D.D.C. 1986)

. . . $860 monthly Subtract standard deduction - 99 761 Subtract excess shelter deduction - _50 711 X 30% = 213.30 . . .

FEDERAL DEPOSIT INSURANCE CORPORATION, v. ARCADIA MARINE, INC. C., 642 F. Supp. 1157 (S.D.N.Y. 1986)

. . . Defendants do not dispute that $49,-213.30 is due on the Note. . . .

PAINTERS LOCAL UNION INTERNATIONAL BROTHERHOOD OF PAINTERS ALLIED TRADES, AFL- CIO, v. WILLIAMS KELLY, INC. a a, 605 F.2d 535 (10th Cir. 1979)

. . . Under this portion of the decision, Williams & Kelly was obligated to pay Wolfgang Hess an additional $213.30 . . . Williams & Kelly had violated the 75-25 clause and that Hess and Bane were entitled to back wages of $213.30 . . . The court also affirmed the arbitrator’s awards of $2,397.88 to Marta, $213.30 to Hess, and $391.50 to . . . under the bond reached only those “services rendered” and not paid for by Williams & Kelly, i. e., $213.30 . . .

A. MORRIS, v. W. WEINBERGER,, 401 F. Supp. 1071 (D. Md. 1975)

. . . Secretary of DHMH served as Morris’ representative payee, Morris’ monthly benefit checks ranged from $213.30 . . .

J. BURROW, E. D. v. H. FINCH, D. C., 299 F. Supp. 807 (W.D. Mo. 1969)

. . . entitled to % of the $199.20 monthly family maximum for June, 1964, through December, 1964, and % of the $213.30 . . .

DIPSON THEATRES, v. BUFFALO THEATRES,, 86 F. Supp. 716 (W.D.N.Y. 1949)

. . . the Bailey ahead or clear of the Kensington with a unit total of $27,302.58 and an average gross of $213.30 . . .

PYMAN S. S. CO. v. MEXICAN CENT. RY. CO., 164 F. 441 (S.D.N.Y. 1908)

. . . December 24, 1906, to noon of January 4, 1907, in all 11 days and 6 hours at the charter rate of $213.30 . . .