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Florida Proposed Rules

Florida Department of Revenue’s Proposed Rules

The proposed rules pages on this site are intended to inform the public about rules and related forms the Department is recommending for creation, amendment, or repeal. Proposed rules covering all functions of the Department (child support enforcement and state and local revenue administration) are on these pages under the appropriate proposed rules category.

The Department encourages interested parties to visit this site and provide comments or questions to the Department regarding the rules that are posted. To view contact information, select the appropriate proposed rules category from the drop-down menu.

For the official version of the proposed rules and related rule activities provided on this web site, read the appropriate volume of the Florida Administrative Register published by the Florida Secretary of State.

If you need special accommodation due to disability or physical impairment call 850-617-8346 for assistance. Persons with hearing or speech impairments may call the 711 Florida Relay Service at 800-955-8771 (TTY).

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2011 Enhanced Biennial Rule Review
The Florida Department of Revenue has completed the 2011 enhanced biennial rule review and reports as required by Chapter 2011-225, Laws of Florida, in cooperation with the Governor’s Office of Fiscal Accountability and Regulatory Reform.

Biennial Rule Review Completed
The Florida Department of Revenue has completed the cost and impact estimates required by Section 120.745(9)(b), Florida Statutes, for each rule reviewed and identified as imposing a significant regulatory cost or economic impact. Two reports have been published which meet the requirements of this statute and can be found at