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​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​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.


 

 

2026 Governmental Leasehold Intangible Tax Valuation Factor Tablepdf1/9/2026 5:00:00 AM26C02-01
PTO BUL 25-19 Transmittal of New Provisional Value Adjustment Board Petition and Notice of Hearing Forms for New Required Hearings Using Electronic Communication Equipmentpdf12/23/2025 5:00:00 AM
New eFile and Pay System Launched December 1, 2025: Update for Quarterly, Semiannual, And Annual Filerspdf12/23/2025 5:00:00 AM25A01-19
Cash Transactions – End of Penny Productionpdf12/19/2025 5:00:00 AM25A01-18
CG Davie North, LLC vs. Marty Kiar, as the Property Appraiser of Broward County, Florida; et al CACE-25-017973pdf12/3/2025 5:00:00 AM
CRP Preserve Palm Aire LLC vs. Marty Kiar, as the Property Appraiser of Broward County, Florida; et al CACE-25-017787pdf12/3/2025 5:00:00 AM
PFL VII LLC vs. Marty Kiar, as the Property Appraiser of Broward County, Florida; et al CACE-25-017976pdf12/3/2025 5:00:00 AM
Stirling Alya LLC vs. Marty Kiar, as the Property Appraiser of Broward County, Florida; et al CACE-25-017362pdf12/2/2025 5:00:00 AM
Hillsborough County Surtax Rate Updatepdf12/1/2025 5:00:00 AM25A01-12
Jackson County Surtax Rate Updatepdf12/1/2025 5:00:00 AM25A01-13
Martin County Surtax Rate Updatepdf12/1/2025 5:00:00 AM25A01-14
Palm Beach County Surtax Rate Updatepdf12/1/2025 5:00:00 AM25A01-15
Home Away From Home Tax Creditpdf12/1/2025 5:00:00 AM25ADM-02
Florida Corporate Income Tax Adoption of 2025 Internal Revenue Codepdf12/1/2025 5:00:00 AM25C01-01
Changes in Local Communications Services Tax RatesEffective January 1, 2026pdf11/25/2025 5:00:00 AM25A19-02
Determination of Incomepdf11/20/2025 5:00:00 AM25C1-007
New eFile and Pay System Launches December 1, 2025pdf11/19/2025 5:00:00 AM25A01-16
Fuel Tax Rates Adjusted Beginning January 1, 2026pdf11/19/2025 5:00:00 AM25B05-05
Real Property Improvementpdf11/17/2025 5:00:00 AM25A-012
Patrick J. Venne vs. Tomas Regalado, as the Property Appraiser of Miami-Dade County; et al 2025-014386-CA-01pdf11/17/2025 5:00:00 AM
Patrick J. Venne vs. Tomas Regalado, as the Property Appraiser of Miami-Dade County; et al 2025-014332-CA-01pdf11/17/2025 5:00:00 AM
Repeal of Aviation Fuel Excise Tax Effective January 1, 2026pdf11/12/2025 5:00:00 AM25B05-03
Harbor Beach Property, LLC; et al vs. Marty Kiar, as Property Appraiser; et al CACE-25-017197pdf11/10/2025 5:00:00 AM
BSREP Ill Fort Lauderdale, LLC vs. Marty Kiar, as Property Appraiser; et al CACE-25-016924pdf11/7/2025 5:00:00 AM
Derek Cintron vs. Tomas Regalado, as Property Appraiser of Miami-Dade County, Florida; et al 2025-012354-CA-01pdf11/7/2025 5:00:00 AM
Diamondrock FL Owner, LLC vs. Marty Kiar, as Property Appraiser; et al CACE-25-016849pdf11/7/2025 5:00:00 AM
Hollywood FL Owner, LLC; et al vs. Marty Kiar, as Property Appraiser; et al CACE-25-017036pdf11/7/2025 5:00:00 AM
Floating Rate of Interest is 11% for the Period January 1, 2026, Through June 30, 2026pdf11/5/2025 5:00:00 AM25ADM-03
Professional Servicespdf11/4/2025 5:00:00 AM25A-011
Commercial Rental/Refundspdf11/3/2025 5:00:00 AM25A-010
Exemptionspdf10/28/2025 4:00:00 AM25A-008
Flagler Village Land Trust; et al vs. Marty Kiar, as Property Appraiser of Broward County, Florida; et al CACE-25-014287pdf10/28/2025 4:00:00 AM
Parking Ticket Violation Feepdf10/27/2025 4:00:00 AM25A-009
Martin K. Schlam; et al vs. Bill Furst, as Property Appraiser of Sarasota County, Florida; et al 2025 CA 003411 NCpdf10/22/2025 4:00:00 AM
DVI Cardel Flagler Residence LLC vs. Tomas Regalado, as Property Appraiser; et al 2025-014491-CA-01pdf10/16/2025 4:00:00 AM
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