TLL text books icon


​​​​​​

​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​Welcome to the Florida Department of Revenue Tax Law Library (TLL). The TLL is made available by the Department as part of its mission to assist taxpayers in complying with tax and child support laws. The TLL contains a variety of tax-related legal documents, including technical assistance advisements, as well as links to related resources such as statutes, rules, Tax Information Publications, and other legal references. ​​​​​​

The updated search function allows you to enter a search term and reveal a list of documents available through the TLL. Additional assistance on how to use the TLL is available by accessing the Tax Law Library Guide. Taxpayers are also encouraged to visit the Department Frequently Asked Questions webpage for information concerning popular tax topics.

​Disclaimer: The information available through the TLL originates from various sources and is intended for general information purposes only. The Department is unable to represent your legal interests, and the TLL is not intended to replace the services of a competent tax professional to address issues specific to your situation.


 

 

Repeal of Aviation Fuel Excise Tax Effective January 1, 2026pdf11/12/2025 5:00:00 AM25B05-03
Floating Rate of Interest is 11% for the Period January 1, 2026, Through June 30, 2026pdf11/5/2025 5:00:00 AM25ADM-03
GFII DVI Cardel FLG Courtyard LLC vs. Tomas Regalado, as Property Appraiser; et al 2025-014442-CA-01pdf10/16/2025 4:00:00 AM
MDEV6 LLC vs. Tomas Regalado, as Property Appraiser; et al 2025-014477-CA-01pdf10/16/2025 4:00:00 AM
Miami Link Tower 2 Trustee LLC vs. Tomas Regalado, as Property Appraiser; et al 2025-014458-CA-01pdf10/16/2025 4:00:00 AM
Shelborne Hotel Partners WC LP vs. Tomas Regalado, as Property Appraiser; et al 2025-014507-CA-01pdf10/16/2025 4:00:00 AM
Sterret Circle LLC vs. Tomas Regalado, as Property Appraiser; et al 2025-014544-CA-01pdf10/16/2025 4:00:00 AM
Firefighters’ and Police Officers’ Pension Trust Funds Excise Taxes on Insurance Premiums Chapters 175 and 185, Florida Statutes Updated Electronic Address/Jurisdiction Database for Determination of Insurance Premium Tax Situspdf10/14/2025 4:00:00 AM25B8-02
Comenity Bank vs. Florida Department of Revenue 2025 CA 001937pdf10/13/2025 4:00:00 AM
Comenity Capital Bank vs. Florida Department of Revenue 2025 CA 001938pdf10/13/2025 4:00:00 AM
Flagler Village Land Trust, Steven B. Greenfield vs Marty Kiar, as Property Appraiser of Broward County, Florida; et al CACE-25-014391pdf10/3/2025 4:00:00 AM
Flagler Village Land Trust, Steven 8. Greenfield vs Marty Kiar, as Property Appraiser of Broward County, Florida; et al CACE-25-014394pdf10/3/2025 4:00:00 AM
DANA BLICKLEY, C.F.A., in her Official Capacity as Property Appraiser of Brevard County, Florida vs ALEXANDER BERKOVICH, an Individual; et al 05-2025-CA-034172-XX-CABCpdf10/1/2025 4:00:00 AM
551 NMB, LLC vs Tomas P. Regalado, as Property Appraiser of Miami-Dade County, Florida; et al 2025-014456-CA-01 (22)pdf9/17/2025 4:00:00 AM
Renewal Application for Florida Fuel/Pollutant Licenses (Form DR-156R)pdf9/16/2025 4:00:00 AM25B05-02
Tomas Regalado, as Property Appraiser of Miami-Dade County, Florida vs Dolphin Mall Associates Limited Partnership; et al 2025-14416 CA 07pdf9/8/2025 4:00:00 AM
Tomas Regalado, as Property Appraiser of Miami-Dade County, Florida vs Duke 108th Building 3 LLC; et al 2025-14548 CA 30pdf9/8/2025 4:00:00 AM
Tomas Regalado, as Property Appraiser of Miami-Dade County, Florida vs Miami Cruise Terminal A LLC; et al 2025-14469 CA 24pdf9/8/2025 4:00:00 AM
Tomas Regalado, as Property Appraiser of Miami-Dade County, Florida vs ORP Partners LLC; et al 2025-14401 CA 30pdf9/8/2025 4:00:00 AM
Tomas Regalado, as Property Appraiser of Miami-Dade County, Florida vs Pedro Acosta; et al 2025-14559 CA 13pdf9/8/2025 4:00:00 AM
BB Hunters Developments LLC vs Amy Mercado, as Property Appraiser; et al 2025-CA-005598-Opdf9/5/2025 4:00:00 AM
BB Ventures (Hunters) vs Amy Mercado, as Property Appraiser; et al 2025-CA-005596-Opdf9/3/2025 4:00:00 AM
G & I X Bric Fee Owner LLC vs Dorothy Jacks, as Property Appraiser; et al 502025CA004584XXXAMBpdf9/3/2025 4:00:00 AM
TA Fulfillment Center ORL LLC vs Amy Mercado, as Property Appraiser; et al 2025-CA-005582-Opdf9/3/2025 4:00:00 AM
John Bryan Terry; et al vs Tomas Regalado, in his capacity as Miami-Dade County Property Appraiser; et al 2025-012261-CA-01pdf8/29/2025 4:00:00 AM
Deborah A. Gilpin vs Tomas Regalado, as Property Appraiser of Miami-Dade County, Florida; et al 2025-014547 CA 01pdf8/28/2025 4:00:00 AM
Sharp Farish Family Partnership vs Matthew H. Caldwell, as Property Appraiser; et al 25-CA-003695pdf8/28/2025 4:00:00 AM
BVIP Westwood Center LLC vs Bob Henriquez, as the Property Appraiser for Hillsborough County, Florida; et al 25-CA-007661pdf8/25/2025 4:00:00 AM
ROIB Cypress Street LLC vs Bob Henriquez, as the Property Appraiser for Hillsborough County, Florida; et al 25-CA-007658pdf8/25/2025 4:00:00 AM
Florida Sales and Use Tax on Parking, Docking, Tie-Down, and Storagepdf8/22/2025 4:00:00 AM25A01-11
Tomas Regalado, as Property Appraiser of Miami-Dade County, Florida vs KAR MG LLC; et al 2025-014488 CA 01pdf8/21/2025 4:00:00 AM
Tomas Regalado, as Property Appraiser of Miami-Dade County, Florida vs MRP Parcel 5, LLC; et al 2025-014412-CA-01pdf8/21/2025 4:00:00 AM
3600 Biscayne JV OZNF, LLC vs Tomas Regaldo, as Property Appraiser; et al 2025-012282-CApdf8/20/2025 4:00:00 AM
Aetna Realty Group, LLC vs Tomas Regaldo, as Property Appraiser; et al 2025-012278-CApdf8/20/2025 4:00:00 AM
Amazon.com Services, Inc. vs Neil Combee, as Property Appraiser; et al 2025-CA-002326pdf8/20/2025 4:00:00 AM
DC Clearwater Beach 1 Property, LLC vs Mike Twitty, as Property Appraiser; et al 25-003686-CIpdf8/20/2025 4:00:00 AM
Miami Beach Town Center JV LLC vs Tomas Regaldo, as Property Appraiser; et al 2025-012283-CA-01pdf8/20/2025 4:00:00 AM
North Beach Town Center Development, LLC vs Tomas Regalado, as Property Appraiser; et al 2025-012284-CApdf8/20/2025 4:00:00 AM
Law Office of Elias R. Hilal, P.A. vs A&S Entertainment, LLC; et al CACE-25-011686pdf8/18/2025 4:00:00 AM
Bentley Green Apartments Investors LLC vs Joyce Morgan, as the Property Appraiser of Duval County, Florida; et al 16-2025-CA-004798-AXXX-MApdf8/15/2025 4:00:00 AM