11759424, 12-16.004 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 11759424

Notice of Development of Rulemaking

Department:

DEPARTMENT OF REVENUE

Chapter:

CONSENT AGREEMENTS

Overview

RULE:

12-16.004

Delegation of Authority

PURPOSE:

Section 213.23, F.S., authorizes the Executive Director of the Department to designate positions within the Department that may enter into consent agreements with a taxpayer to extend the period during which an assessment may be issued or a claim for refund may be filed. These positions are currently delegated in Rule 12-16.004, F.A.C.
The purpose of the proposed amendments to Rule 12-16.004, F.A.C. (Delegation of Authority) is to update: (1) the delegations of authority positions authorized by the Executive Director of the Department of Revenue to enter into consent agreements with taxpayers; and (2) the organizational structure of the General Tax Administration Program’s Refunds and Distribution Process.

SUBJECT:

The subject area to be addressed is the delegation of authority granted by the Executive Director of the Department to certain positions to enter into agreements with taxpayers, and the current organizational structure absorbing the Compliance Support Process into the Refunds and Distribution Process.

RULEMAKING AUTHORITY:

213.06(1) FS.

LAW:

213.23 FS.

PRINT PUBLISH DATE:

7/20/2012 Vol. 38/29

RELATED STATUTES
AND LAWS:

213.06(1) FS., 213.23 FS.

OVERSIGHT COMMITTEE:

Joint Administrative Procedures Committee
Florida Administrative Law Central Online Network (F.A.L.C.O.N.)

RELATED COURT CASES:

Division of Administrative Hearings

FEDERAL eRULEMAKING
WEB PORTAL:

Regulations.gov

HOW TO LINK TO
THIS NOTICE:

http://flrules.org/gateway/ruleno.asp?id=12-16.004&PDate=7/20/2012&Section=1

REFERENCE MATERIALS:

No reference(s).

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