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Florida Statute 212.12 | Lawyer Caselaw & Research
F.S. 212.12 Case Law from Google Scholar
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The 2023 Florida Statutes (including Special Session C)

Title XIV
TAXATION AND FINANCE
Chapter 212
TAX ON SALES, USE, AND OTHER TRANSACTIONS
View Entire Chapter
F.S. 212.12
212.12 Dealer’s credit for collecting tax; penalties for noncompliance; powers of Department of Revenue in dealing with delinquents; rounding; records required.
(1)(a) Notwithstanding any other law and for the purpose of compensating persons granting licenses for and the lessors of real and personal property taxed hereunder, for the purpose of compensating dealers in tangible personal property, for the purpose of compensating dealers providing communication services and taxable services, for the purpose of compensating owners of places where admissions are collected, and for the purpose of compensating remitters of any taxes or fees reported on the same documents utilized for the sales and use tax, as compensation for the keeping of prescribed records, filing timely tax returns, and the proper accounting and remitting of taxes by them, such seller, person, lessor, dealer, owner, and remitter who files the return required pursuant to s. 212.11 only by electronic means and who pays the amount due on such return only by electronic means shall be allowed 2.5 percent of the amount of the tax due, accounted for, and remitted to the department in the form of a deduction. However, if the amount of the tax due and remitted to the department by electronic means for the reporting period exceeds $1,200, an allowance is not allowed for all amounts in excess of $1,200. For purposes of this paragraph, the term “electronic means” has the same meaning as provided in s. 213.755(2)(c).
(b) The Department of Revenue may deny the collection allowance if a taxpayer files an incomplete return or if the required tax return or tax is delinquent at the time of payment.
1. An “incomplete return” is, for purposes of this chapter, a return which is lacking such uniformity, completeness, and arrangement that the physical handling, verification, review of the return, or determination of other taxes and fees reported on the return may not be readily accomplished.
2. The department shall adopt rules requiring such information as it may deem necessary to ensure that the tax levied hereunder is properly collected, reviewed, compiled, reported, and enforced, including, but not limited to: the amount of gross sales; the amount of taxable sales; the amount of tax collected or due; the amount of lawful refunds, deductions, or credits claimed; the amount claimed as the dealer’s collection allowance; the amount of penalty and interest; the amount due with the return; and such other information as the Department of Revenue may specify. The department shall require that transient rentals and agricultural equipment transactions be separately shown. Sales made through vending machines as defined in s. 212.0515 must be separately shown on the return. Sales made through coin-operated amusement machines as defined by s. 212.02 and the number of machines operated must be separately shown on the return or on a form prescribed by the department. If a separate form is required, the same penalties for late filing, incomplete filing, or failure to file as provided for the sales tax return shall apply to the form.
(c) The collection allowance and other credits or deductions provided in this chapter shall be applied proportionally to any taxes or fees reported on the same documents used for the sales and use tax.
(d)1. A dealer entitled to the collection allowance provided in this section may elect to forego the collection allowance and direct that the amount be transferred into the Educational Enhancement Trust Fund. Such an election must be made with the timely filing of a return and may not be rescinded once made. If a dealer who makes such an election files a delinquent return, underpays the tax, or files an incomplete return, the amount transferred into the Educational Enhancement Trust Fund shall be the amount of the collection allowance remaining after resolution of liability for all of the tax, interest, and penalty due on that return or underpayment of tax. The Department of Education shall distribute the remaining amount from the trust fund to the school districts that have adopted resolutions stating that those funds will be used to ensure that up-to-date technology is purchased for the classrooms in the district and that teachers are trained in the use of that technology. Revenues collected in districts that do not adopt such a resolution shall be equally distributed to districts that have adopted such resolutions.
2. This paragraph applies to all taxes, surtaxes, and any local option taxes administered under this chapter and remitted directly to the department. This paragraph does not apply to a locally imposed and self-administered convention development tax, tourist development tax, or tourist impact tax administered under this chapter.
3. Revenues from the dealer-collection allowances shall be transferred quarterly from the General Revenue Fund to the Educational Enhancement Trust Fund. The Department of Revenue shall provide to the Department of Education quarterly information about such revenues by county to which the collection allowance was attributed.

Notwithstanding any provision of chapter 120 to the contrary, the Department of Revenue may adopt rules to carry out the amendment made by chapter 2006-52, Laws of Florida, to this section.

(2)(a) When any person required hereunder to make any return or to pay any tax or fee imposed by this chapter either fails to timely file such return or fails to pay the tax or fee shown due on the return within the time required hereunder, in addition to all other penalties provided herein and by the laws of this state in respect to such taxes or fees, a specific penalty shall be added to the tax or fee in the amount of 10 percent of either the tax or fee shown on the return that is not timely filed or any tax or fee not paid timely. The penalty may not be less than $50 for failure to timely file a tax return required by s. 212.11(1) or timely pay the tax or fee shown due on the return except as provided in s. 213.21(10). If a person fails to timely file a return required by s. 212.11(1) and to timely pay the tax or fee shown due on the return, only one penalty of 10 percent, which may not be less than $50, shall be imposed.
(b) When any person required under this section to make a return or to pay a tax or fee imposed by this chapter fails to disclose the tax or fee on the return within the time required, excluding a noncompliant filing event generated by situations covered in paragraph (a), in addition to all other penalties provided in this section and by the laws of this state in respect to such taxes or fees, a specific penalty shall be added to the additional tax or fee owed in the amount of 10 percent of any such unpaid tax or fee not paid timely if the failure is for not more than 30 days, with an additional 10 percent of any such unpaid tax or fee for each additional 30 days, or fraction thereof, while the failure continues, not to exceed a total penalty of 50 percent, in the aggregate, of any unpaid tax or fee.
(c) Any person who knowingly and with a willful intent to evade any tax imposed under this chapter fails to file six consecutive returns as required by law commits a felony of the third degree, punishable as provided in s. 775.082 or s. 775.083.
(d) A person who makes a false or fraudulent return and who has a willful intent to evade payment of any tax or fee imposed under this chapter is liable for a specific penalty of 100 percent of any unreported tax or fee. This penalty is in addition to any other penalty provided by law. A person who makes a false or fraudulent return with a willful intent to evade payment of taxes or fees totaling:
1. Less than $300:
a. For a first offense, commits a misdemeanor of the second degree, punishable as provided in s. 775.082 or s. 775.083.
b. For a second offense, commits a misdemeanor of the first degree, punishable as provided in s. 775.082 or s. 775.083.
c. For a third or subsequent offense, commits a felony of the third degree, punishable as provided in s. 775.082, s. 775.083, or s. 775.084.
2. An amount equal to $300 or more, but less than $20,000, commits a felony of the third degree, punishable as provided in s. 775.082, s. 775.083, or s. 775.084.
3. An amount equal to $20,000 or more, but less than $100,000, commits a felony of the second degree, punishable as provided in s. 775.082, s. 775.083, or s. 775.084.
4. An amount equal to $100,000 or more, commits a felony of the first degree, punishable as provided in s. 775.082, s. 775.083, or s. 775.084.
(e) A person who willfully attempts in any manner to evade any tax, surcharge, or fee imposed under this chapter or the payment thereof is, in addition to any other penalties provided by law, liable for a specific penalty in the amount of 100 percent of the tax, surcharge, or fee, and commits a felony of the third degree, punishable as provided in s. 775.082, s. 775.083, or s. 775.084.
(f) When any person, firm, or corporation fails to timely remit the proper estimated payment required under s. 212.11, a specific penalty shall be added in an amount equal to 10 percent of any unpaid estimated tax. Beginning with January 1, 1985, returns, the department, upon a showing of reasonable cause, is authorized to waive or compromise penalties imposed by this paragraph. However, other penalties and interest shall be due and payable if the return on which the estimated payment was due was not timely or properly filed.
(g) A dealer who files a consolidated return pursuant to s. 212.11(1)(e) is subject to the penalty established in paragraph (e) unless the dealer has paid the required estimated tax for his or her consolidated return as a whole without regard to each location. If the dealer fails to pay the required estimated tax for his or her consolidated return as a whole, each filing location shall stand on its own with respect to calculating penalties pursuant to paragraph (f).
(3) When any dealer, or other person charged herein, fails to remit the tax, or any portion thereof, on or before the day when such tax is required by law to be paid, there shall be added to the amount due interest at the rate of 1 percent per month of the amount due from the date due until paid. Interest on the delinquent tax shall be calculated beginning on the 21st day of the month following the month for which the tax is due, except as otherwise provided in this chapter.
(4) All penalties and interest imposed by this chapter shall be payable to and collectible by the department in the same manner as if they were a part of the tax imposed. The department may settle or compromise any such interest or penalties pursuant to s. 213.21.
(5)(a) The department is authorized to audit or inspect the records and accounts of dealers defined herein, including audits or inspections of dealers who make remote sales, and to correct by credit any overpayment of tax, and, in the event of a deficiency, an assessment shall be made and collected. No administrative finding of fact is necessary prior to the assessment of any tax deficiency.
(b) In the event any dealer or other person charged herein fails or refuses to make his or her records available for inspection so that no audit or examination has been made of the books and records of such dealer or person, fails or refuses to register as a dealer, fails to make a report and pay the tax as provided by this chapter, makes a grossly incorrect report or makes a report that is false or fraudulent, then, in such event, it shall be the duty of the department to make an assessment from an estimate based upon the best information then available to it for the taxable period of retail sales of such dealer, the gross proceeds from rentals, the total admissions received, amounts received from leases of tangible personal property by such dealer, or of the cost price of all articles of tangible personal property imported by the dealer for use or consumption or distribution or storage to be used or consumed in this state, or of the sales or cost price of all services the sale or use of which is taxable under this chapter, together with interest, plus penalty, if such have accrued, as the case may be. Then the department shall proceed to collect such taxes, interest, and penalty on the basis of such assessment which shall be considered prima facie correct, and the burden to show the contrary shall rest upon the dealer, seller, owner, or lessor, as the case may be.
(6)(a) The department is given the power to prescribe the records to be kept by all persons subject to taxes imposed by this chapter. It shall be the duty of every person required to make a report and pay any tax under this chapter, every person receiving rentals or license fees, and owners of places of admission, to keep and preserve suitable records of the sales, leases, rentals, license fees, admissions, or purchases, as the case may be, taxable under this chapter; such other books of account as may be necessary to determine the amount of the tax due hereunder; and other information as may be required by the department. It shall be the duty of every such person so charged with such duty, moreover, to keep and preserve as long as required by s. 213.35 all invoices and other records of goods, wares, and merchandise; records of admissions, leases, license fees and rentals; and records of all other subjects of taxation under this chapter. All such books, invoices, and other records shall be open to examination at all reasonable hours to the department or any of its duly authorized agents.
(b) For the purpose of this subsection, if a dealer does not have adequate records of his or her retail sales or purchases, the department may, upon the basis of a test or sampling of the dealer’s available records or other information relating to the sales or purchases made by such dealer for a representative period, determine the proportion that taxable retail sales bear to total retail sales or the proportion that taxable purchases bear to total purchases. This subsection does not affect the duty of the dealer to collect, or the liability of any consumer to pay, any tax imposed by or pursuant to this chapter.
(c)1. If the records of a dealer are adequate but voluminous in nature and substance, the department may sample such records and project the audit findings derived therefrom over the entire audit period to determine the proportion that taxable retail sales bear to total retail sales or the proportion that taxable purchases bear to total purchases. In order to conduct such a sample, the department must first make a good faith effort to reach an agreement with the dealer, which agreement provides for the means and methods to be used in the sampling process. In the event that no agreement is reached, the dealer is entitled to a review by the executive director. In the case of fixed assets, a dealer may agree in writing with the department for adequate but voluminous records to be statistically sampled. Such an agreement shall provide for the methodology to be used in the statistical sampling process. The audit findings derived therefrom shall be projected over the period represented by the sample in order to determine the proportion that taxable purchases bear to total purchases. Once an agreement has been signed, it is final and conclusive with respect to the method of sampling fixed assets, and the department may not conduct a detailed audit of fixed assets, and the taxpayer may not request a detailed audit after the agreement is reached.
2. For the purposes of sampling pursuant to subparagraph 1., the department shall project any deficiencies and overpayments derived therefrom over the entire audit period. In determining the dealer’s compliance, the department shall reduce any tax deficiency as derived from the sample by the amount of any overpayment derived from the sample. In the event the department determines from the sample results that the dealer has a net tax overpayment, the department shall provide the findings of this overpayment to the Chief Financial Officer for repayment of funds paid into the State Treasury through error pursuant to s. 215.26.
3.a. A taxpayer is entitled, both in connection with an audit and in connection with an application for refund filed independently of any audit, to establish the amount of any refund or deficiency through statistical sampling when the taxpayer’s records are adequate but voluminous. In the case of fixed assets, a dealer may agree in writing with the department for adequate but voluminous records to be statistically sampled. Such an agreement shall provide for the methodology to be used in the statistical sampling process. The audit findings derived therefrom shall be projected over the period represented by the sample in order to determine the proportion that taxable purchases bear to total purchases. Once an agreement has been signed, it is final and conclusive with respect to the method of sampling fixed assets, and the department may not conduct a detailed audit of fixed assets, and the taxpayer may not request a detailed audit after the agreement is reached.
b. Alternatively, a taxpayer is entitled to establish any refund or deficiency through any other sampling method agreed upon by the taxpayer and the department when the taxpayer’s records, other than those regarding fixed assets, are adequate but voluminous. Whether done through statistical sampling or any other sampling method agreed upon by the taxpayer and the department, the completed sample must reflect both overpayments and underpayments of taxes due. The sample shall be conducted through:
(I) A taxpayer request to perform the sampling through the certified audit program pursuant to s. 213.285;
(II) Attestation by a certified public accountant as to the adequacy of the sampling method utilized and the results reached using such sampling method; or
(III) A sampling method that has been submitted by the taxpayer and approved by the department before a refund claim is submitted. This sub-sub-subparagraph does not prohibit a taxpayer from filing a refund claim prior to approval by the department of the sampling method; however, a refund claim submitted before the sampling method has been approved by the department cannot be a complete refund application pursuant to s. 213.255 until the sampling method has been approved by the department.
c. The department shall prescribe by rule the procedures to be followed under each method of sampling. Such procedures shall follow generally accepted auditing procedures for sampling. The rule shall also set forth other criteria regarding the use of sampling, including, but not limited to, training requirements that must be met before a sampling method may be utilized and the steps necessary for the department and the taxpayer to reach agreement on a sampling method submitted by the taxpayer for approval by the department.
(7) In the event the dealer has imported tangible personal property and he or she fails to produce an invoice showing the cost price of the articles, as defined in this chapter, which are subject to tax, or the invoice does not reflect the true or actual cost price as defined herein, then the department shall ascertain, in any manner feasible, the true cost price, and assess and collect the tax thereon with interest plus penalties, if such have accrued on the true cost price as assessed by it. The assessment so made shall be considered prima facie correct, and the duty shall be on the dealer to show to the contrary.
(8) In the case of the lease or rental of tangible personal property, or other rentals or license fees as herein defined and taxed, if the consideration given or reported by the lessor, person receiving rental or license fee, or dealer does not, in the judgment of the department, represent the true or actual consideration, then the department is authorized to ascertain the same and assess and collect the tax thereon in the same manner as above provided, with respect to imported tangible property, together with interest, plus penalties, if such have accrued.
(9) Taxes imposed by this chapter upon the privilege of the use, consumption, storage for consumption, or sale of tangible personal property, admissions, license fees, rentals, and upon the sale or use of services as herein taxed shall be collected upon the basis of an addition of the tax imposed by this chapter to the total price of such admissions, license fees, rentals, or services, or sale price of such article or articles that are purchased, sold, or leased at any one time by or to a customer or buyer; the dealer, or person charged herein, is required to pay a privilege tax in the amount of the tax imposed by this chapter on the total of his or her gross sales of tangible personal property, admissions, license fees, and rentals or to collect a tax upon the sale or use of services, and such person or dealer shall add the tax imposed by this chapter to the price, license fee, rental, admissions, or services and collect the total sum from the purchaser, admittee, licensee, lessee, or consumer.
(10)(a) A dealer must calculate the tax due on the privilege of the use, consumption, storage for consumption, or sale of tangible personal property, admissions, license fees, rentals, and upon the sale or use of services, based on a rounding algorithm that meets the following criteria:
1. The computation of the tax must be carried to the third decimal place.
2. The tax must be rounded to the whole cent using a method that rounds up to the next cent whenever the third decimal place is greater than four.
(b) A dealer may apply the rounding algorithm to the aggregate tax amount computed on all taxable items on an invoice or to the taxable amount on each individual item on the invoice.
(11) It is hereby declared to be the legislative intent that, whenever in the construction, administration, or enforcement of this chapter there may be any question respecting a duplication of the tax, the end consumer, or last retail sale, be the sale intended to be taxed and insofar as may be practicable there be no duplication or pyramiding of the tax.
(12) In order to aid the administration and enforcement of the provisions of this chapter with respect to the rentals and license fees, each lessor or person granting the use of any hotel, apartment house, roominghouse, tourist or trailer camp, real property, or any interest therein, or any portion thereof, inclusive of owners; property managers; lessors; landlords; hotel, apartment house, and roominghouse operators; and all licensed real estate agents within the state leasing, granting the use of, or renting such property, shall be required to keep a record of each and every such lease, license, or rental transaction which is taxable under this chapter, in such a manner and upon such forms as the department may prescribe, and to report such transaction to the department or its designated agents, and to maintain such records as long as required by s. 213.35, subject to the inspection of the department and its agents. Upon the failure by such owner; property manager; lessor; landlord; hotel, apartment house, roominghouse, tourist or trailer camp operator; or real estate agent to keep and maintain such records and to make such reports upon the forms and in the manner prescribed, such owner; property manager; lessor; landlord; hotel, apartment house, roominghouse, tourist or trailer camp operator; receiver of rent or license fees; or real estate agent is guilty of a misdemeanor of the second degree, punishable as provided in s. 775.082 or s. 775.083, for the first offense; for subsequent offenses, they are each guilty of a misdemeanor of the first degree, punishable as provided in s. 775.082 or s. 775.083. If, however, any subsequent offense involves intentional destruction of such records with an intent to evade payment of or deprive the state of any tax revenues, such subsequent offense shall be a felony of the third degree, punishable as provided in s. 775.082 or s. 775.083.
History.s. 12, ch. 26319, 1949; s. 11, ch. 26871, 1951; s. 3, ch. 57-109; s. 3, ch. 57-398; s. 4, ch. 61-276; s. 7, ch. 63-253; s. 10, ch. 65-329; s. 5, ch. 65-371; s. 2, ch. 65-420; s. 8, ch. 67-180; s. 13, ch. 68-27; s. 17, ch. 69-222; ss. 21, 35, ch. 69-106; s. 125, ch. 71-136; s. 10, ch. 76-261; s. 3, ch. 76-284; s. 3, ch. 78-59; s. 10, ch. 81-178; s. 2, ch. 81-221; s. 6, ch. 81-319; s. 8, ch. 82-154; s. 73, ch. 83-217; s. 9, ch. 83-297; s. 59, ch. 83-310; s. 7, ch. 84-324; s. 20, ch. 84-549; s. 2, ch. 85-142; s. 63, ch. 85-342; s. 76, ch. 86-152; s. 7, ch. 86-166; ss. 17, 88, ch. 87-6; s. 6, ch. 87-99; ss. 16, 56, ch. 87-101; s. 8, ch. 87-402; ss. 30, 31, 32, ch. 87-548; s. 12, ch. 88-119; s. 74, ch. 88-130; s. 27, ch. 90-132; ss. 32, 169, ch. 91-112; s. 240, ch. 91-224; s. 14, ch. 92-319; s. 19, ch. 92-320; s. 24, ch. 94-314; s. 1500, ch. 95-147; s. 31, ch. 96-397; s. 26, ch. 97-99; s. 13, ch. 98-342; s. 79, ch. 99-2; s. 14, ch. 99-208; s. 3, ch. 2000-276; s. 17, ch. 2000-355; ss. 26, 28, ch. 2002-218; s. 20, ch. 2003-254; s. 187, ch. 2003-261; s. 3, ch. 2005-197; s. 16, ch. 2005-280; ss. 1, 2, 4, ch. 2006-52; s. 25, ch. 2007-106; s. 2, ch. 2012-145; s. 10, ch. 2014-38; s. 4, ch. 2014-40; s. 37, ch. 2018-118; s. 11, ch. 2021-2.

F.S. 212.12 on Google Scholar

F.S. 212.12 on Casetext

Amendments to 212.12


Arrestable Offenses / Crimes under Fla. Stat. 212.12
Level: Degree
Misdemeanor/Felony: First/Second/Third

S212.12 2a - FRAUD - REPEALED 1999 (SB888) - M: F
S212.12 2b - TAX REVENUE - RENUMBERED AS 212.12-2c - F: T
S212.12 2c - TAX REVENUE - FAIL FILE 6 CONSECUTIVE TAX RETURNS - F: T
S212.12 2c1 - TAX REVENUE - RENUMBERED AS 212.12-2d1 - M: S
S212.12 2c1 - TAX REVENUE - RENUMBERED AS 212.12-2d1 - M: F
S212.12 2c1 - TAX REVENUE - RENUMBERED AS 212.12-2d1 - F: T
S212.12 2c2 - TAX REVENUE - RENUMBERED AS 212.12-2d2 - F: T
S212.12 2c3 - TAX REVENUE - RENUMBERED AS 212.12-2d3 - F: S
S212.12 2c4 - TAX REVENUE - RENUMBERED AS 212.12-2d4 - F: F
S212.12 2d1 - TAX REVENUE - RENUMBERED. SEE REC # 7799 - M: S
S212.12 2d1 - TAX REVENUE - RENUMBERED. SEE REC # 7800 - M: F
S212.12 2d1 - TAX REVENUE - RENUMBERED. SEE REC # 7801 - F: T
S212.12 2d1a - FRAUD - FALSE RETURN EVADE PYMT TAX FEE LT 300 1ST OFF - M: S
S212.12 2d1b - FRAUD - FALSE RETURN EVADE PYMT TAX FEE LT 300 2ND OFF - M: F
S212.12 2d1c - FRAUD - FALSE RET EVAD PYMT TAX FEE LT 300 3RD SUB OFF - F: T
S212.12 2d2 - TAX REVENUE - RENUMBERED. SEE REC # 7826. - F: T
S212.12 2d2 - FRAUD - FALSE RET EVAD PYMT TAX FEE 300 DOL LT 20K DOL - F: T
S212.12 2d3 - TAX REVENUE - RENUMBERED. SEE REC # 7827 - F: S
S212.12 2d3 - FRAUD - FALS RET EVAD PYMT TAX FEE 20K DOL LT 100K DOL - F: S
S212.12 2d4 - TAX REVENUE - RENUMBERED. SEE REC # 7828 - F: F
S212.12 2d4 - FRAUD - FALSE RET EVADE PYMT TAX FEE 100K DOLS OR MORE - F: F
S212.12 2e - TAX REVENUE - EVADE SALES USE TAX SURCHARGE FEE - F: T
S212.12 13 - TAX REVENUE - FAIL TO MAINTAIN LEASE RENTAL RECORDS 1ST OFF - M: S
S212.12 13 - TAX REVENUE - VIOL INTENT DESTR REC WIT EVADE TAX SUBSQ OFF - F: T
S212.12 13 - TAX REVENUE - FAIL MAINTAIN LEASE RENTAL RECORDS SUBSQ OFF - M: F



Annotations, Discussions, Cases:

Cases from cite.case.law:

DEPARTMENT OF REVENUE, v. GENERAL MOTORS LLC,, 104 So. 3d 1191 (Fla. Dist. Ct. App. 2012)

. . . See section 212.12(12), Florida Statutes.” . . . See §§ 212.06(4) & 212.12(12), Fla. Stat. (2011). . . . In addition, section 212.12(12) provides that it is the Legislature’s intent that only the end consumer . . . Florida’s law provides an even stronger basis for reaching the same result, as section 212.12(12) expressly . . .

MARQUEZ- COROMINA v. J. W. HOLLINGSWORTH, 692 F. Supp. 2d 565 (D. Md. 2010)

. . . appears that the continued detention of Petitioner, a Mariel Cuban, would be governed by 8 C.F.R. § 212.12 . . . According to Petitioner, 8 C.F.R. § 212.12 applies to his circumstances and his present detention under . . . Section 212.12(a) clearly defines the category of alien to which it applies, and Petitioner falls within . . . Ebbert, 331 Fed.Appx. 191, 192 (3rd Cir.2009) (petitioner initially detained under 8 C.F.R. § 212.12, . . . Continued Detention Under 8 C.F.R. § 241.14(f) Having determined that 8 C.F.R. § 212.12 does not apply . . .

CASTRO- MORALES, v. EBBERT, 331 F. App'x 191 (3d Cir. 2009)

. . . . § 212.12, has recommended Castro-Morales’s continued detention due to his criminal history and his . . .

ORANGE COUNTY, v. EXPEDIA, INC. LLC,, 985 So. 2d 622 (Fla. Dist. Ct. App. 2008)

. . . The TDT statutes, specifically section 212.12(5)(b), Florida Statutes, provides: In the event any dealer . . .

DUARTE- VESTAR, v. R. GONZALES,, 175 F. App'x 770 (7th Cir. 2006)

. . . . § 212.12, he was further granted asylum or refugee status. . . .

MORALES- FERNANDEZ, v. IMMIGRATION NATURALIZATION SERVICE,, 418 F.3d 1116 (10th Cir. 2005)

. . . . § 212.12. . . .

SANCHEZ, v. ATTORNEY GENERAL, UNITED STATES W. A. J. C., 146 F. App'x 547 (3d Cir. 2005)

. . . . § 212.12. . . .

L. ARMENTERO, v. IMMIGRATION AND NATURALIZATION SERVICE,, 412 F.3d 1088 (9th Cir. 2005)

. . . . §§ 212.12-13 (the “Cuban Review Plan”), adopted in 1987, confer special administrative authority to . . . See 8 C.F.R. § 212.12(c). . . . . § 212.12(b)(1). . . . See 8 C.F.R. § 212.12(d)(2). . . . . § 212.12) governing their detention and eligibility for parole. . . . See 8 C.F.R. § 212.12(d)(4)(iii). . . . Id. § 212.12(h) (emphasis added). . . . See 8 C.F.R. § 212.12(c). . . . As § 212.12(d)(1) provides, A Cuban Review Panel shall, except as otherwise provided, consist of two . . .

BENITEZ, v. WALLIS, INS,, 402 F.3d 1133 (11th Cir. 2005)

. . . . § 212.12(h) (2004). Clark, 125 S.Ct. at 721 n. 3. . . . subject to the one-year limitation or the Secretary's discretionary authority to revoke parole under § 212.12 . . .

CLARK, FIELD OFFICE DIRECTOR, SEATTLE, IMMIGRATION AND CUSTOMS ENFORCEMENT, v. MARTINEZ, 543 U.S. 371 (U.S. 2005)

. . . See 8 CFR § 212.12(h) (2004) (preserving discretion to revoke parole). . . .

PARRA- PARRA, v. ASHCROFT,, 96 F. App'x 178 (5th Cir. 2004)

. . . . § 212.12 within three months of the revocation of his parole and annual reviews thereafter. . . .

LORENZO- ECHEVARRIA, v. JENIFER, U. S., 86 F. App'x 932 (6th Cir. 2004)

. . . . § 212.12. . . .

SUAREZ- TEJEDA, v. UNITED STATES, 85 F. App'x 711 (10th Cir. 2004)

. . . See 8 C.F.R. § 212.12. . . . Id. § 212.12(a). . . . Id. § 212.12(f). . . . Id. § 212.12(f)(l)-(3). Mr. . . . . § 212.12. Mr. . . .

M. SIERRA, Sr. v. D. ROMAINE,, 347 F.3d 559 (3d Cir. 2003)

. . . . § 212.12 (2003), which governs the cases of Mariel Cubans who remain in the Attorney General’s custody . . .

MARTINEZ- VAZQUEZ, v. IMMIGRATION NATURALIZATION SERVICE S. Jr., 346 F.3d 903 (9th Cir. 2003)

. . . . §§ 212.12-13, established a parole review program for removable "Mariel Cubans.'' . . .

ARANGO MARQUEZ, v. IMMIGRATION AND NATURALIZATION SERVICE,, 346 F.3d 892 (9th Cir. 2003)

. . . . § 212.12, which provides procedures and criteria for an annual parole review of excluded Mariel Cubans . . . See 8 C.F.R. § 212.12. . . . See id. § 212.12(d)(2). . . . Section 212.12 sets forth the following factors to be weighed in the parole determination: (1) the nature . . . Id. § 212.12(d)(3). . Former § 1226 was entitled “Exclusion of aliens.” . . .

GONZALEZ, v. ASHCROFT,, 278 F. Supp. 2d 402 (D.N.J. 2003)

. . . . § 212.12. . . . over a year ago, she has not received an individualized parole review, as required under 8 C.F.R. § 212.12 . . . the detention of aliens arriving from Cuba between April 15, 1980, and October 20, 1980. 8 C.F.R. § 212.12 . . . its determination whether to recommend further detention or release detainee on parole. 8 C.F.R. § 212.12 . . . The failure to provide the review is a clear violation of 8 C.F.R. § 212.12(g)(2). . . .

BENITEZ, v. WALLIS, INS,, 337 F.3d 1289 (11th Cir. 2003)

. . . . § 212.12 (2002) (Parole determinations and revocations respecting Mariel Cubans). . . . See 8 C.F.R. § 212.12(e). . . . According to § 212.12(d)(1), The Director shall designate a panel or panels to make parole recommendations . . . third member of any Panel shall be the Director of the Cuban Review Plan or his designee. 8 C.F.R. § 212.12 . . . See 8 C.F.R. § 212.12(g)(2). . . .

PEREZ- DIAGO, v. J. E. GUNJA, U. S., 261 F. Supp. 2d 1246 (D. Colo. 2003)

. . . . § 212.12-13 . Sierra v. I.N.S., 258 F.3d 1213, 1218 (10th Cir.2001). . See Shaughnessy v. . . .

D. BORRERO, v. J. ALJETS,, 325 F.3d 1003 (8th Cir. 2003)

. . . . § 212.12, the INS reviewed Borre-ro’s parole status in March 2001. . . . We hold, however, that the regulations governing the parole of Mariel Cubans, 8 C.F.R. § 212.12, are . . .

GARCIA- ACOSTA, v. YOUNG,, 255 F. Supp. 2d 803 (W.D. Tenn. 2003)

. . . . § 212.12(d). . . . . § 212.12(d)(2). . . . Id., § 212.12(d)(3). . . . released on parole until suitable sponsorship or placement has been found for the detainee,” id., § 212.12 . . .

ROSALES- GARCIA, v. J. T. HOLLAND, v., 322 F.3d 386 (6th Cir. 2003)

. . . . § 212.12 (2002) (the “Cuban Review Plan”). . . . See 8 C.F.R. § 212.12(h) (2002). . . . proceedings against a Mariel Cuban; or (4) The period of parole has expired without being renewed. 8 C.F.R. § 212.12 . . . Compare 8 C.F.R. § 241.4 (2001) with 8 C.F.R. § 212.12 (2002). . . . . § 212.12(b)(1). . . .

HERRERO- RODRIGUEZ, v. BAILEY,, 237 F. Supp. 2d 543 (D.N.J. 2002)

. . . . § 212.12, on three separate occasions since Petitioner’s return to INS custody on April 20, 1998. . . . Because the procedures set forth under 8 C.F.R. § 212.12 are constitutionally firm and Petitioner received . . . The procedures set forth under 8 C.F.R. § 212.12 for the Cuban Review Panel to follow when reviewing . . .

SOTO- RAMIREZ, v. D. ASHCROFT, G. A., 228 F. Supp. 2d 566 (M.D. Pa. 2002)

. . . . § 212.12. {See Doc. 6, Exhibits 4-7). . . . . § 212.12(d)(2). Petitioner has been denied parole after each review. . . . for reviewing, on an annual basis, the possibility of parole for detained Mariel Cubans. 8 C.F.R. § 212.12 . . .

MORALES, v. K. CONLEY,, 224 F. Supp. 2d 1070 (S.D.W. Va. 2002)

. . . . § 212.12, is being followed, Petitioner is receiving all of the process he is due as an inadmissible . . . In 1987 the Justice Department enacted the Cuban Review Plan, 8 C.F.R. § 212.12, which expands consideration . . . Id. at § 212.12(g)(2). . . . the Attorney General’s procedures for review of each detainee’s case, now formalized at 8 C.F.R. § 212.12 . . .

CHAVEZ- RIVAS, v. OLSEN,, 207 F. Supp. 2d 326 (D.N.J. 2002)

. . . . § 212.12 (2001) (“The Plan”). . . . See id. § 212.12(d)(1). . . . Id. § 212.12(d)(2). . . . Id. § 212.12(d)(8). . . . Id. § 212.12(d)(4)(h). . . .

PEREZ- RODRIGUEZ, v. IMMIGRATION AND NATURALIZATION SERVICE,, 34 F. App'x 367 (9th Cir. 2002)

. . . . § 212.12. . . . .

NAVARRO, v. IMMIGRATION AND NATURALIZATION SERVICE,, 39 F. App'x 513 (9th Cir. 2002)

. . . . § 212.12(d)(3). . . . When the Review panel considered Navarro’s case, it followed the procedure outlined in section 212.12 . . .

CHAVEZ- RIVAS, v. OLSEN,, 194 F. Supp. 2d 368 (D.N.J. 2002)

. . . . § 212.12 (2001), is constitutional in light of the United States Supreme Court’s opinion in Zadvydas . . . Order, supplemental briefs on the following three issues: (1) Whether the Cuban Review Plan, 8 C.F.R. § 212.12 . . .

P. R. MARKETING GROUP, INC. a d b a a v. GTE FLORIDA INCORPORATED, a, 806 So. 2d 597 (Fla. Dist. Ct. App. 2002)

. . . taxation which was contrary to the dictates of section 212.081(3)(b), Florida Statutes (1993), and section 212.12 . . .

GUERRA, v. E. OLSON,, 24 F. App'x 617 (7th Cir. 2001)

. . . , the procedure authorized by Congress to review their detention is the Cuban Review Plan, 8 C.F.R. 212.12 . . .

UNITED STATES v. OLIVEROS,, 275 F.3d 1299 (11th Cir. 2001)

. . . . § 212.12(d)(1), would have reviewed Casanova’s case and considered whether to release him, weighing . . . See 8 C.F.R. §§ 212.12(d)(2)(iii) & (iv) and 212.12(d)(3)(h). . . .

HOYTE- MESA, v. ASHCROFT,, 272 F.3d 989 (7th Cir. 2001)

. . . . § 212.12. . . . received annual consideration for immigration parole in accordance with the Cuban Review Plan, 8 C.F.R. § 212.12 . . .

BORRERO, v. ALJETS,, 178 F. Supp. 2d 1034 (D. Minn. 2001)

. . . . § 212.12 (“Parole determinations and revocations respecting Mariel Cubans”). . . . his continuing post-removal detention, pursuant to the “Cuban Review Plan” set forth at 8 C.F.R. § 212.12 . . .

HERNANDEZ NODARSE, v. UNITED STATES, 166 F. Supp. 2d 538 (S.D. Tex. 2001)

. . . . §§ 212.12, 212.13; Gisbert, 988 F.2d at 1443-44; Alvarez-Mendez, 941 F.2d at 959. . . . See 8 C.F.R. § 212.12(d)(4); Gisbert, 988 F.2d at 1443-44 & n. 11; Alvarez-Mendez, 941 F.2d at 959. . . . See 8 C.F.R. § 212.12(d)(4)(ii). . . . See 8 C.F.R. § 212.12(f); Fernandez-Roque, 734 F.2d at 579, 582-84. . . . On April 10, 1998, the INS Associate Commissioner, citing 8 C.F.R. § 212.12, informed him in a Final . . .

C. FERNANDEZ- FAJARDO v. IMMIGRATION AND NATURALIZATION SERVICE, 193 F. Supp. 2d 877 (M.D. La. 2001)

. . . . § 212.12. . . . In 1987, the Justice Department enacted the Cuban Review Plan (“CRP”), 8 C.F.R. § 212.12. . . . Under this plan, detained Mariel Cubans are granted an annual hearing by INS. 8 C.F.R. § 212.12(g)(2) . . . Id. § 212.12(d)(4). . . . Id. § 212.12(d)(3). Other circuit courts have reached a similar result. . . .

SIERRA, v. IMMIGRATION NATURALIZATION SERVICE T. J. C., 258 F.3d 1213 (10th Cir. 2001)

. . . . § 212.12(g)(2). . . . See id. § 212.12(b), (d). . . . Id. § 212.12(e). . . . decisions for Mariel Cubans to the Associate Commissioner for Enforcement as provided by 8 C.F.R. § 212.12 . . . that parole would no longer be appropriate”); see also id. § 212.12(d)(2) (including as criteria for . . .

ZADVYDAS v. DAVIS, 533 U.S. 678 (U.S. 2001)

. . . See 8 CFR § 212.12(g)(2) (2001). . . .

CABALLERO, v. UNITED STATES,, 145 F. Supp. 2d 550 (D.N.J. 2001)

. . . . § 212.12 (2001), appeared to satisfy the due process rights afforded to inadmissible aliens under the . . . Compare 8 C.F.R. § 212.12(b)(1), and 8 C.F.R. § 212.12(d)(4)(h), with 8 C.F.R. § 241.4(h)(2). . . . Id. at § 212.12(d)(4)(i)-(ii). . . . Id. at § 212.12(d) (emphasis added). . . . See Parole Determinations and Revocations Respecting Mariel Cubans, 8 C.F.R. § 212.12 (2001). . . . .

ROSALES- GARCIA, v. J. T. HOLLAND,, 238 F.3d 704 (6th Cir. 2001)

. . . . § 212.12, to identify the procedural rights at issue. See, e.g., Garcia-Arena v. . . . Stated differently, Rosales suggests that the immigration parole procedure contained in 8 C.F.R. § 212.12 . . . Absent a violation of § 212.12, which Rosales has not demonstrated, he has no procedural due process . . . See 8 C.F.R. § 212.12(d). .Insofar as Rosales's appellate brief might be read to assert a violation of . . . 8 C.F.R. § 212.12, any such claim is belied by the record. . . . . § 212.12 (the “Cuban Review Plan”). See 8 C.F.R. § 212.12(a). . . . See 8 C.F.R. § 212.12(g)(2). . . . See id. at § 212.12(g)(3). . . . See id. § 212.12(b)(1). . . . Id. § 212.12(d)(2). . . .

CARRERA- VALDEZ, v. PERRYMAN,, 211 F.3d 1046 (7th Cir. 2000)

. . . . § 212.12, and that the United States violated a supposed contract under which he would become a citizen . . .

THE NAVAJO NATION, v. UNITED STATES,, 46 Fed. Cl. 217 (Fed. Cl. 2000)

. . . . §§ 212.4, 212.12, 212.14, 212.16 — respecting oil and gas royalty management, yet the complaint still . . .

CHI THON NGO a k a v. IMMIGRATION AND NATURALIZATION SERVICE, 192 F.3d 390 (3d Cir. 1999)

. . . . §§ 212.12, 212.13). . . . Mariel Cubans are excluded from these procedures as parole reviews for them are governed by 8 C.F.R. § 212.12 . . .

VO, v. GREENE, v., 63 F. Supp. 2d 1278 (D. Colo. 1999)

. . . . § 212.12) and continued detention of removable or deporta-ble aliens (8 C.F.R. § 241.4). . . . See 8 C.F.R. § 212.12 (providing for annual review by two-member panels, written recommendations, and . . .

RODRIGUEZ, v. IMMIGRATION AND NATURALIZATION SERVICE,, 97 F. Supp. 2d 637 (M.D. Pa. 1999)

. . . . § 212.12, during which times respondent claims he has never accepted responsibility for his actions . . . See 8 C.F.R. §§ 212.12-13. . . . See 8 C.F.R. § 212.12. See also In re Mariel Cuban Habeas Corpus Petitions, 822 F.Supp. at 195. . . . See 8 C.F.R. § 212.12(b). See also Padron-Baez, No. 95-320, 1995 WL 419799 at *1 (D.N.J. . . .

FERNANDEZ LUIZ, v. LUTTRELL,, 46 F. Supp. 2d 754 (W.D. Tenn. 1999)

. . . . § 212.12. . . .

RODRIGUEZ, v. J. McELROY,, 53 F. Supp. 2d 587 (S.D.N.Y. 1999)

. . . . §§ 212.12-13 (1998). . . . Sheet (Id. at 3-7) forms to indicate that Rodriguez's interview was conducted pursuant to 8 C.F.R. §§ 212.12 . . .

LEYVA, v. MEISSNER, I. N. S., 996 F. Supp. 831 (C.D. Ill. 1998)

. . . . § 212.12 for execution of the existing deportation order or his continued custody or resumption of . . . See 8 C.F.R. § 212.12. it does not appear that Petitioner appealed this decision, and Petitioner has . . . However, subsequent reviews by the Cuban Review Panel are discretionary. 8 C.F.R. § 212.12. . . . Panel within the Department of Justice for those detainees who are not given parole pursuant to section 212.12 . . .

GUZMAN, v. J. W. TIPPY,, 130 F.3d 64 (2d Cir. 1997)

. . . . § 212.12, which provides for the annual evaluation of detainees by a review panel to reassess their . . . provides for the annual evaluation of detainees to reassess their eligibility for parole. 8 C.F.R. § 212.12 . . . See 8 C.F.R. § 212.12(d)(2). . . . See 8 C.F.R. § 212.12(d)(4)(ii). . . .

NEWSWEEK, INC. v. DEPARTMENT OF REVENUE OF THE STATE OF FLORIDA, H. F., 689 So. 2d 361 (Fla. Dist. Ct. App. 1997)

. . . to have evaded the payment of the tax for purposes of liability for the penalty provided in section 212.12 . . .

LATIN EXPRESS SERVICE, INC. v. STATE DEPARTMENT OF REVENUE,, 687 So. 2d 1342 (Fla. Dist. Ct. App. 1997)

. . . “great weight” to rule 12A1.038, and found that its “estimated assessment” was valid under section 212.12 . . . We find that under section 212.12(5), DOR properly based its assessment on the only information available . . .

DEPARTMENT OF REVENUE OF STATE OF FLORIDA, v. VANJARIA ENTERPRISES, INC., 675 So. 2d 252 (Fla. Dist. Ct. App. 1996)

. . . addition to interest in the amount of $9,238 (12% annually), and a penalty of $7,219 pursuant to section 212.12 . . .

JUSTIZ- CEPERO, v. I. N. S., 882 F. Supp. 1582 (D. Kan. 1995)

. . . . § 212.12(a) (parole provisions applicable to Mariel Cuban detainees detained in any facility, or awaiting . . .

LLOYD ENTERPRISES, INC. v. DEPARTMENT OF REVENUE,, 651 So. 2d 735 (Fla. Dist. Ct. App. 1995)

. . . Section 212.12(5)(b) provides: (b) In the event any dealer or other person charged herein fails or refuses . . . Section 212.12(5)(b) allows the Department to assess by guesstimates based upon selected available data . . . It seems clear from the language of section 212.12(5)(b) that its best estimate provisions should not . . . Section 212.12(5)(b) provides that the information used for the assessment must be based on “information . . . The Depart-merit’s audit was based on improper data and improper reliance on section 212.12(5)(b) and . . .

BARRERA- ECHAVARRIA, v. H. RISON,, 44 F.3d 1441 (9th Cir. 1995)

. . . . §§ 212.12-13, a set of regulations governing the standards and procedures used by the INS to evaluate . . . See id. § 212.12. . . . Id. § 212.12(d)(4). . . . Id. § 212.12(d)(3). . . . government promulgated its detailed regulations governing parole review for the Mariel Cubans. 8 C.F.R. §§ 212.12 . . .

CRUZ- ELIAS, v. UNITED STATES ATTORNEY GENERAL,, 870 F. Supp. 692 (E.D. Va. 1994)

. . . See 8 C.F.R. § 212.12. . . . Id. at § 212.12(d)(4)(i). . . . Id. at § 212.12(d)(2). . . . Id. at § 212.12(d)(3). . . . Id. at § 212.12(b)(1). . . .

DEPARTMENT OF REVENUE, v. PRINTING HOUSE,, 644 So. 2d 498 (Fla. 1994)

. . . The penalty in this instance is imposed pursuant to section 212.12, Florida Statutes (1991), which provides . . . for fine and punishment as provided by law for a conviction of a misdemeanor of the first degree. § 212.12 . . .

BLACKSHEARS II ALUMINUM, INC. v. DEPARTMENT OF REVENUE,, 641 So. 2d 928 (Fla. Dist. Ct. App. 1994)

. . . collected), Blackshears is fully subject to the penalties and interest provisions set out in section 212.12 . . .

COOSEWOON v. MERIDIAN OIL COMPANY, a, 25 F.3d 920 (10th Cir. 1994)

. . . . § 212.12, payment methods for royalties, id. § 212.14, assignment of leases, id. § 212.22, cancellation . . .

FLORIDA HOTEL AND MOTEL ASSOCIATION, INC. v. STATE DEPARTMENT OF REVENUE,, 635 So. 2d 1044 (Fla. Dist. Ct. App. 1994)

. . . . § 212.12(12), Fla.Stat. (1991). . . .

FLORIDA DEPARTMENT OF REVENUE, v. HERRE,, 634 So. 2d 618 (Fla. 1994)

. . . . § 212.12(2), Fla.Stat. (Supp.1988). . . . .

BARRERA- ECHAVARRIA, v. H. RISON,, 21 F.3d 314 (9th Cir. 1994)

. . . . §§ 212.12-212.13. . . . See id. § 212.12(d)(2)-(3). . . . Id. § 212.12(d)(4)(i)-(ii). . . . Id. § 212.12(d)(4)(iii). . . .

HELFANT, v. STATE, 630 So. 2d 672 (Fla. Dist. Ct. App. 1994)

. . . restitution order the judge required payment of $36,412, which includes the 50% penalty arising under section 212.12 . . . (2)(a), Florida Statutes, and the interest provided by section 212.12(3). . . . On the other hand, it is not quite so clear that the 50% penalty in section 212.12(2)(a) constitutes . . . conclude that so much of the restitution order as requires the payment of civil penalties under section 212.12 . . .

RODRIGUEZ, v. THORNBURGH,, 831 F. Supp. 810 (D. Kan. 1993)

. . . . §§ 212.12 and 212.13. . . . threat to the community, and the detainee is unlikely to violate the conditions of parole. 8 C.F.R. § 212.12 . . .

In CUBAN, 822 F. Supp. 192 (M.D. Pa. 1993)

. . . Section 212.12 (1992). . . .

GISBERT, v. U. S. ATTORNEY GENERAL,, 988 F.2d 1437 (5th Cir. 1993)

. . . . §~ 212.12, 212.13. . . . These procedures, which have been followed in the present case, are set forth in 8 C.F.R. §§ 212.12, . . . (Emphasis added.) . 8 C.F.R. § 212.12 grants Marie! . . . Section 212.12(d)(4). . . . Although section 212.12 establishes criteria to be considered by the review panel there provided for . . .

HERRE, v. STATE DEPARTMENT OF REVENUE,, 617 So. 2d 390 (Fla. Dist. Ct. App. 1993)

. . . The Department assessed a 50 percent penalty under subsection 212.12(2), Florida Statutes (Supp.1988) . . . Under subsection 212.12(2), “[w]hen any person ... required ... to make any return or to pay any tax . . . Id. § 212.12(2)(a). . . . In addition, willful evasion under paragraph 212.12(2)(a) is a first degree misdemeanor. . . . collection and enforcement as other taxes imposed under this part, except that a dealer’s credit under s. 212.12 . . .

DEPARTMENT OF REVENUE, v. NU- LIFE HEALTH AND FITNESS CENTER,, 623 So. 2d 747 (Fla. Dist. Ct. App. 1992)

. . . . § 212.12(5)(b), Fla.Stat. (1989). . . .

ALVAREZ- MENDEZ, v. J. STOCK,, 941 F.2d 956 (9th Cir. 1991)

. . . . § 212.12(h) (1990), because of his murder conviction. . . . See 8 C.F.R. § 212.12 (1990). . . . Mariel Cuban for emergent reasons or for reasons deemed strictly in the public interest,” 8 C.F.R. § 212.12 . . . danger to the safety of other persons or to property,” see 8 U.S.C. § 1226(e)(3); see also 8 C.F.R. § 212.12 . . .

PENA v. THORNBURGH, 770 F. Supp. 1153 (E.D. Tex. 1991)

. . . These regulations are codified in the Mariel Cuban parole determination plan at 8 C.F.R. 212.12 and 212.13 . . . A Cuban Review Panel, provided by 212.12(d)(1), analyzes the detainee’s situation and develops parole . . . The detainee is not likely to violate the terms of his parole. 8 C.F.R. 212.12(d)(2). . . . See 8 C.F.R. 212.12(g)(2). . . . The process includes a scheduled review of each ease in which parole is revoked. 8 C.F.R. 212.12(g)(1 . . .

CRUZ, v. T. R. KINDT,, 764 F. Supp. 126 (S.D. Ind. 1991)

. . . . § 212.12 to determine their eligibility for immigration parole. . . . .

PICRIN- PERON, v. H. RISON,, 930 F.2d 773 (9th Cir. 1991)

. . . . § 212.12 (1990). . . .

FRAGEDELA, Nu M. Pe a- Pe a, o, A. O. R. v. THORNBURGH,, 761 F. Supp. 1252 (W.D. La. 1991)

. . . . §§ 212.12, 212.13. . . . each detainee is subject to additional individual restrictions as circumstances warrant. 8 C.F.R. § 212.12 . . .

RAMOS, o, a, Mu De C. a, A. C. E. C. A. Nu v. THORNBURGH,, 761 F. Supp. 1258 (W.D. La. 1991)

. . . . §§ 212.12, 212.18. . . . See 8 C.F.R. §§ 212.12, 212.13. . . .

GONZALO, E. R. V. v. THORNBURGH,, 761 F. Supp. 1264 (W.D. La. 1991)

. . . . §§ 212.12; 212.13. . . . See 8 C.F.R. §§ 212.12, 212,13. . . . each detainee is subject to additional individual restrictions as circumstances warrant. 8 C.F.R. § 212.12 . . .

BARRIOS, v. THORNBURGH,, 754 F. Supp. 1536 (W.D. Okla. 1990)

. . . . §§ 212.12 and 212.13, “is not adversarial in nature and lacks fundamental procedural guarantees (e.g . . . The Attorney General has established and implemented the Cuban Review Plan, 8 C.F.R. §§ 212.12 and 212.13 . . .

SANCHEZ, v. T. R. KINDT,, 752 F. Supp. 1419 (S.D. Ind. 1990)

. . . . §§ 212.12 through 212.13 (1989). . . . The Cuban Review Plan, 8 C.F.R. §§ 212.12-212.13 (1989), is attached to this Entry as Appendix I. . . . the petitioner that his parole status would be reconsidered within one year, pursuant to 8 C.F.R. § 212.12 . . . DOCUMENTARY REQUIREMENTS: NONIMMIGRANTS; WAIVERS; ADMISSION OF CERTAIN INADMISSIBLE ALIENS; PAROLE § 212.12 . . . Parole granted under this section may be revoked pursuant to § 212.12. . . . .

ALVAREZ- MENDEZ, v. STOCK,, 746 F. Supp. 1006 (C.D. Cal. 1990)

. . . . § 212.12(d)(2)-(3) (areas for consideration by the Review Panel)). . . . , the regulatory procedures governing review by the Cuban Review Panel are set forth at 8 C.F.R. §§ 212.12 . . . The INS regulations governing the Review Plan are set forth at 8 C.F.R. §§ 212.12 through 212.13 (1989 . . .

DEPARTMENT OF REVENUE, v. M. E. RUDD C., 545 So. 2d 369 (Fla. Dist. Ct. App. 1989)

. . . . §§ 212.06 and 212.12, Fla.Stat. One of Rudd’s coconspirators was Ernest C. . . .

YES DEAR, INC. R. v. DEPARTMENT OF REVENUE,, 523 So. 2d 1235 (Fla. Dist. Ct. App. 1988)

. . . , and further, that simultaneous imposition of an additional 25 percent penalty pursuant to section 212.12 . . . penalty equal to the use tax provided in this section “shall be in lieu of the penalty imposed by s. 212.12 . . . the mandatory penalty equal to the tax, which penalty is in lieu of the penalty provided in Section 212.12 . . . This penalty shall be in lieu of the penalty imposed by s. 212.12(2) and is mandatory and shall not be . . .

STATE DEPARTMENT OF REVENUE, v. AIR JAMAICA LIMITED, STATE DEPARTMENT OF REVENUE, v. WARDAIR CANADA,, 522 So. 2d 446 (Fla. Dist. Ct. App. 1988)

. . . for statutory interest assessed by it against appellees Air Jamaica and Wardair pursuant to Section 212.12 . . . The state’s motions request payment of the tax owed and statutory interest imposed by Section 212.12( . . . Section 212.12(4) provides that the department may settle or compromise any such injuries or penalties . . . See § 212.12(3), Fla.Stat. . . . Section 212.12(3) provides that “[w]hen any dealer or other person charged herein, fails to remit the . . .

PAWNEE, L. Jr. J. J. v. UNITED STATES,, 830 F.2d 187 (Fed. Cir. 1987)

. . . . §§ 212.4, 212.12, 212.14, 212.16. . . .

PAWNEE, L. Jr. J. J. v. UNITED STATES,, 830 F.2d 187 (Fed. Cir. 1987)

. . . . §§ 212.4, 212.12, 212.14, 212.16. . . .

FLORIDA EXPORT TOBACCO CO. INC. v. DEPARTMENT OF REVENUE, 510 So. 2d 936 (Fla. Dist. Ct. App. 1987)

. . . See Section 212.12(6)(a), Florida Statutes (1979). . . .

UNITED ENGINES, INC. v. DEPARTMENT OF REVENUE,, 508 So. 2d 459 (Fla. Dist. Ct. App. 1987)

. . . This penalty shall be in lieu of the penalty imposed by s. 212.12(2) and is mandatory and shall not be . . .

DEPARTMENT OF REVENUE, v. G. R. SWAN ENTERPRISES, INC., 506 So. 2d 455 (Fla. Dist. Ct. App. 1987)

. . . This penalty shall be in lieu of the penalty imposed by § 212.12(2) and is mandatory and shall not be . . .

CRONACHER v. FLORIDA DEPARTMENT OF REVENUE, 19 Fla. Supp. 2d 146 (Fla. Cir. Ct. 1986)

. . . This penalty shall be in lieu of the penalty imposed by s. 212.12(2) and is mandatory and shall not be . . .

HIMES, v. DEPARTMENT OF REVENUE, STATE OF FLORIDA, 14 Fla. Supp. 2d 4 (Fla. Cir. Ct. 1985)

. . . transients occurring after October 1, 1982 plus accrued interest and late penalties as provided in Section 212.12 . . .

OMNI INTERNATIONAL OF MIAMI, LTD. v. DEPARTMENT OF BANKING AND FINANCE, 444 So. 2d 540 (Fla. Dist. Ct. App. 1984)

. . . See Sec. 212.12(12), Fla.Stat. (1981); Sec. 212.081(3), Fla.Stat. (1981). . . .

FARHUD, v. R. CLARK, A,, 399 So. 2d 1079 (Fla. Dist. Ct. App. 1981)

. . . court conviction of petitioner on a charge of intentional evasion of payment of sales tax, Section 212.12 . . .

SOUTHERN PAVING COMPANY v. STATE DEPARTMENT OF REVENUE,, 399 So. 2d 11 (Fla. Dist. Ct. App. 1981)

. . . The Department assessed the maximum 25% penalty under § 212.12(2). . . . Modification is allowed by § 212.12(5) if the penalty would be too severe or unjust, but it is not mandated . . .

AMERICAN VIDEO CORPORATION, v. A. LEWIS, a, 389 So. 2d 1059 (Fla. Dist. Ct. App. 1980)

. . . Section 212.12(12) contains a declaration of legislative intent that wherever, in construction, administration . . .

OTTESON, v. UNITED STATES, 622 F.2d 516 (10th Cir. 1980)

. . . . § 212.12 (1979). . . .

BELCHER OIL COMPANY, v. STATE DEPARTMENT OF REVENUE,, 382 So. 2d 793 (Fla. Dist. Ct. App. 1980)

. . . The court was undoubtedly referring to subparagraph (5) of Section 212.12, which provided that for good . . .

H. ANDERSON v. STATE DEPARTMENT OF REVENUE,, 380 So. 2d 1083 (Fla. Dist. Ct. App. 1980)

. . . impose it will not be presumed.” 71 Am.Jur.2d State and Local Taxation § 33 (1973); and see Section 212.12 . . .

DIVISION OF ADMINISTRATION, STATE DEPARTMENT OF TRANSPORTATION, v. S. DENMARK, 354 So. 2d 100 (Fla. Dist. Ct. App. 1978)

. . . cannot say that we would not agree with the result, but the stated reasons for the fixing of the fee at $212.12 . . .

KLOSTERS REDERI A S, d b a v. STATE DEPARTMENT OF REVENUE,, 348 So. 2d 656 (Fla. Dist. Ct. App. 1977)

. . . taxable transaction or incident and shall be due and payable, according to the brackets set forth in § 212.12 . . .

ZERO FOOD STORAGE DIVISION OF AMERICAN CONSUMER INDUSTRIES, INC. a v. DEPARTMENT OF REVENUE, a, 330 So. 2d 765 (Fla. Dist. Ct. App. 1976)

. . . As to the last point relating to the penalty assessed pursuant to F.S. 212.12(2), the final judgment . . .

WANDA MARINE CORPORATION, a v. STATE DEPARTMENT OF REVENUE,, 305 So. 2d 65 (Fla. Dist. Ct. App. 1974)

. . . taxable transaction or incident and shall be due and payable, according to the brackets set forth in 212.12 . . .