13699133, 12-21.001 - Florida Administrative Rules, Law, Code, Register

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Notice: 13699133

Notice of Proposed Rule

Department:

DEPARTMENT OF REVENUE

Chapter:

LEVY, SEIZURE AND SALE OF PROPERTY

Overview

RULE:

12-21.001	Scope; Delegation of Authority
12-21.0015	Definitions
12-21.002	Warrants and Liens
12-21.005	Seizure of Property Under Jeopardy
12-21.007	Seizure of Property Without Jeopardy
12-21.010	Manner and Conditions of Sale of Property
12-21.040	Satisfaction or Correction of Warrants and Liens
12-21.050	Public Use Forms (Repealed)
12-21.201	Scope
12-21.202	Definitions (Repealed)
12-21.203	Notification to Custodians; Custodial Responsibilities
12-21.204	Issuance of Notice of Intent to Levy; Procedures
12-21.205	Departmental Levy on Frozen Assets; Procedures
12-21.208	Withholding of Vendor Payments

PURPOSE:

The purpose of the proposed changes to Rule Chapter 12-21, F.A.C., is to: (1) change the title of the rule chapter to “Warrants, Jeopardy, and Post-Warrant Collections,” to reflect the scope of the chapter, as revised; (2) provide in the rule chapter the current procedures used by the Department in warrant, jeopardy, and post-warrant collections situations; (3) eliminate unnecessary references to forms and obsolete provisions; and (4) update and incorporate into the rule chapter applicable provisions of Rule 12A-1.090, F.A.C., Tax Liens, Garnishment and Jeopardy Assessments, which will be repealed.

SUMMARY:

The proposed changes to Part I (Warrants, Liens, Jeopardy, and Levy, Seizure, and Sale of Property) of Rule Chapter 12-21, F.A.C., Rules 12-21.001 through 12-21.050, F.A.C.: (1) change the title of the chapter part to more accurately reflect the scope of Part I of the chapter; (2) provide that the scope of the rule chapter covers instances in which the Department issues a warrant with regard to any tax it administers; (3) provide that delegations of authority authorized by the Executive Director of the Department to issue, satisfy, cancel, or amend warrants and judgment lien certificates, to issue and release jeopardy assessments and related warrants and judgment lien certificates, to issue an execution to a sheriff, and to levy, freeze, or sell a taxpayer’s property will be in writing, signed by the Executive Director, and maintained by the agency clerk in the Office of the General Counsel; (4) provide definitions of terms applicable to the entire rule chapter; (5) clarify when the Department will issue a warrant and file a judgment lien certificate; (6) update provisions to reflect the current provisions of Chapter 55, F.S. (Judgments), regarding the filing of a judgment lien certificate with the Department of State to obtain a lien upon a taxpayer’s personal property; (7) provide the duration of the Department’s lien; (8) clarify when the Department will consider jeopardy to the revenue to exist, and state what factors the Department will consider in determining whether collection will be jeopardized by delay; (9) provide the notice requirements and review rights with regard to a notice or finding of the facts constituting jeopardy to the revenue, pursuant to Section 213.732, F.S.; (10) repeal as unnecessary Rule 12-21.007, F.A.C., Seizure of Property Without Jeopardy; (11) clarify and update provisions regarding the manner and conditions of sale of taxpayer property; (12) clarify and update provisions regarding satisfaction, cancellation, and amendment of warrants and judgment liens; and (13) repeal the adoption of forms in Rule 12-21.050, F.A.C., Public Use Forms, that do not meet the definition of a “rule” in Section 120.52(15), F.S., as unnecessary.
The proposed changes to Part II (Administrative Garnishment for Unpaid Taxes) of Rule Chapter 12-21, F.A.C., Rules 12-21.201 through 12-21.208, F.A.C.: (1) provide that the scope of Part II of the rule chapter is to implement the provisions of Section 213.67, F.S.; (2) clarify that the Department will exercise the authority to freeze a taxpayer’s assets pursuant to Sections 206.18(4) and 213.758, F.S., at the same time and in the same manner as provided in Section 213.67, F.S., and Part II of this chapter; (3) repeal Rule 12-21.202, F.A.C., Definitions, to eliminate definitions of terms that are provided in Part I of the rule chapter, as amended; (4) update provisions regarding the issuance of a Notice of Freeze to custodians of a delinquent taxpayer’s assets; (5) update provisions regarding the issuance of a Notice of Intent to Levy to delinquent taxpayers; (6) update provisions regarding levying upon a delinquent taxpayer’s assets; and (7) provide procedures for Section 213.67(9), F.S., which authorizes the Department to withhold and levy upon certain payments by the State scheduled to persons with outstanding tax warrants.

RULEMAKING AUTHORITY:

198.08, 199.202, 202.26(3), 212.18(2), 213.06(1) FS.

LAW:

55.10, 55.202, 55.204, 56.27, 95.091, 198.01, 198.20, 198.22, 198.33, 199.262, 201.16, 202.11, 202.33, 202.35, 202.36, 206.01, 206.075, 206.18, 206.97, 206.9835, 206.9915, 211.01, 211.125, 211.33, 212.02, 212.12, 212.14, 212.15, 213.67, 213.69, 213.73, 213.731, 213.732, 213.733, 213.74, 213.75, 213.758, 220.03, 220.813, 220.819, 220.827, 220.829, 336.021, 336.025, 403.718(3)(a), 403.7185(3)(a), 443.131(3)(g), 443.1316, 538.11, 624.5092, 681.117 FS.

PRINT PUBLISH DATE:

10/21/2013 Vol. 39/205

COMMENTS:

From 10/21/2013 To 11/11/2013 (21 Days)
The public comment period for this notice has already expired.

REFERENCE MATERIALS:

No reference(s).

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