15207871, 61A-2.023 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 15207871

Notice of Proposed Rule

Department:

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION

Division:

Division of Alcoholic Beverages and Tobacco

Chapter:

GENERAL

Overview

RULE:

61A-2.023	Proposed and Final Tax Assessments
61A-2.024	Final Refund Denials

PURPOSE:

The purpose and effect of the proposed rule is to promulgate Rules 61A-2.023 and 61A-2.024 in order to establish the processes for tax assessments and refund denials, including taxpayer appeal rights.

SUMMARY:

Chapter 72.011(2)(b)3, Florida Statutes, requires the Department of Business and Professional Regulation to promulgate rules to set forth the processes for tax assessments and  refund denials.  As such, the division proposes to promulgate Rules 61A-2.023 and 61A-2.024 to satisfy this statutory requirement.

RULEMAKING AUTHORITY:

72.011(2)(b)3, 210.55(7)(b)2, FS.

LAW:

72.011(2), 210.276, 210.30, 210.55, FS.

PRINT PUBLISH DATE:

10/27/2014 Vol. 40/209

COMMENTS:

From 10/27/2014 To 11/17/2014 (21 Days)
The public comment period for this notice has already expired.

REFERENCE MATERIALS:

No reference(s).

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