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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.


 

 

10B8-00194796410/8/2010 11:22:48 AMQUESTION: Whether Taxpayer is eligible for the waiver of tax provided for in 624.509(8), Florida Statutes ANSWER: Yes – subject to verification through audit …[W]e do not build into 105https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspxpdfFalsepdf
TC-121735_Naussera Zadeh vs. Mike Twitty - 17-408509493286/4/2018 2:24:26 PMIN TI{A CIRCUTT COURT OF TH[. SIXTH JUDICIAL CIRCUIT IN AND FOR PINELLAS COUNTYO FLORIDA NAUSSERA ZADEI{ Plaintiffl Div,: Civil Vs, MIKE, TWITTY, PINELLAS COUNTY PIìOPßRTY 39https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspxpdfFalsepdf
TC-120702_Constance Persico Burcar vs. Bill Furst, as Property Appraiser of Sarasota County94875211/4/2016 3:46:09 PMFiling # 48154554 E-Filed 1012712016 09:30:25 AM Plaintifl v, BILL FURST, aa Prcportry Appnisor of Sarasoa County, Florida, BARBAM fORD COATES, as Tax Collector ofSarasota County 2https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspxpdfFalsepdf
TC-120493_Lois Hirschtritt vs. Lori Parrish, as Broward County Property Appraiser; et al9485987/1/2016 6:58:24 PMIN THE CIRCUIT COURT OF THE SEVENTEENTH JUDICIAL CIRCUIT OF FLORIDA, IN AND FOR BROWARD COUNTY, CIVIL DIVISION 16-10849 CASE NO. LOIS HIRSCHTRITT, Petitioner, vs. LORI PARISH, AS 6https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspxpdfFalsepdf
OTH-117778_PTO_BUL_2013-039433817/30/2013 7:25:39 PMTo: Property Appraisers, Tax Collectors, Clerks of the Court, Value Adjustment Board Clerks, Board of County Commissioners, Taxing Authorities and Interested Parties 44https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspxpdfFalsepdf
OTH-78176_8dabeb44-d62a-4273-b24c-2cfa0e2fee719440943/8/2012 4:37:04 PMBulletin:  PTA-03-17                                              From:  David E. Beggs                                              Date:  Aug 27, 2003 The new law did not make 2https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspxpdfFalsepdf
OTH-77535_73556e9a-5461-48be-9604-34967e71e4179438523/8/2012 4:36:59 PMOPN 99-0014                       Please respond to:           Office of General Counsel           Post Office Box 6668           Tallahassee, Florida 32314-6668 3https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspxpdfFalsepdf
OTH-77352_7852c188-bba3-45aa-9eb4-039706aaf7119436693/8/2012 4:36:55 PMOPN 92-0081                                                Nov 16, 1992                                   Honorable Howard Hilburm           Okaloosa County Property Appraiser 10https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspxpdfFalsepdf
OTH-77310_65354ab3-d37e-49c8-af41-3d734a427e1c9436273/8/2012 4:36:54 PMOPN 92-0039                                                 May 21, 1992                                   Charles R.L. White, Esq In your letter, you raised the following 10 19https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspxpdfFalsepdf
OTH-77201_af38e64b-76da-4f09-b3dc-a56eb699d1369435183/8/2012 4:36:51 PMOPN 91-0004                                                Feb 06, 1991                                   Mr. Paul D. Rust, Jr.           868 Granada Drive           Boca 25https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspxpdfFalsepdf