​​​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.



PLR-120093_2015 Post Legislative Review 8-13-15_Final25475178/17/2015 12:43:35 PMEX-000014 R. 08/15 POST-Legislative REVIEW The Florida Department of Revenue (Department) compiled this Post-Legislative Review to provide information about general laws enacted 99https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspxpdfFalsepdf
OTH-78326_PTO BUL 09-249442387/20/2009 7:50:56 PMClassification and Assessment of Working Waterfront Property Amendment 6 was approved by the voters in the November 4, 2008 general election In summary, Amendment 6 provides for the 24https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspxpdfFalsepdf
OTH-78207_6a000994-2ce4-40bb-a3f7-bb937c6e55629441233/8/2012 4:37:05 PMBulletin:  PTA-05-07 From:      James McAdams Date:      August 17, 2005 To:        Property Appraisers            Tax Collectors FLORIDA DEPARTMENT OF REVENUE PROPERTY TAX 14https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspxpdfFalsepdf
OTH-77209_b36e29d3-6aa4-42fa-b49a-57cce4ca12999435263/8/2012 4:36:52 PMOPN 91-0012                                                 Mar 04, 1991                                   The Honorable Lamar Jenkins, C.F.A.           Suwannee County 9https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspxpdfFalsepdf
OTH-77179_ec0612ae-cc4d-4b3d-b007-ddbdfd35970e9434963/8/2012 4:36:51 PMStatus:   See Also: Capitol City Country Club v. Tucker, 613                     So.2d 448, Florida Supreme Court, Feb 4, 1993 I apologize for           the delay in responding 44https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspxpdfFalsepdf
DS-100316_07777b3b-73e9-4300-ae34-d43547c67dee965003/8/2012 4:28:51 PMMar 20, 1981                       In  Re:                       Petition For Declaratory Statement           of                                                     DOR 81-1 32https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspxpdfFalsepdf
DS-47504_879b6300-3ab9-4728-844f-3356a57c38f19433463/8/2012 4:25:04 PMMay 15, 1981                                               STATE OF FLORIDA, DEPARTMENT OF REVENUE                                 TALLAHASSEE, FLORIDA                       In 17https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspxpdfFalsepdf
TAA-120305_15A-015 redacted _ summary94633612/2/2015 8:39:21 PMChild Support – Ann Coffin, Director  General Tax Administration – Maria Johnson, Director Property Tax Oversight – Dr. Maurice Gogarty, Director  Information Services – Damu 25https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspxpdfFalsepdf
TAA-120124_14A19-006 Redacted _ Summary9463261/9/2015 6:44:19 PMChild Support Enforcement – Ann Coffin, Director  General Tax Administration – Maria Johnson, Director Property Tax Oversight – Howard Moyer, Interim Director  Information 567https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspxpdfFalsepdf
TAA-118305_14C1-003 Redacted _ Summary9462677/16/2014 7:46:50 PM Child Support Enforcement – Ann Coffin, Director  General Tax Administration – Maria Johnson, Director Property Tax Oversight – James McAdams, Director  Information Services 20https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspxpdfFalsepdf