13699230, 12A-1.090 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 13699230

Notice of Proposed Rule

Department:

DEPARTMENT OF REVENUE

Division:

Sales and Use Tax

Chapter:

SALES AND USE TAX

Overview

RULE:

12A-1.090

Tax Liens, Garnishment and Jeopardy Assessments (Repealed)

PURPOSE:

The purpose of the proposed repeal of Rule 12A-1.090, F.A.C. (Tax Liens, Garnishment and Jeopardy Assessments), is to remove provisions regarding tax liens, garnishment, and jeopardy assessments from the provisions of Rule Chapter 12A-1, F.A.C., that will be updated and provided in Rule Chapter 12-21, F.A.C. (Warrants, Jeopardy, and Post-Warrant Collections), as amended.

SUMMARY:

The proposed repeal of Rule 12A-1.090, F.A.C. (Tax Liens, Garnishment and Jeopardy Assessments), removes from Rule Chapter 12A-1, F.A.C., Sales and Use Tax, all provisions regarding tax liens, garnishment, and jeopardy assessments.

RULEMAKING AUTHORITY:

212.17(6), 212.18(2), 213.06 FS.

LAW:

95.091, 212.04(4), (6), (7), 212.07(3), 212.10(3), 212.14(1), (6), 212.15(1), (2), (3), (4), 212.151, 213.67(2), 213.756 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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