15518659, 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: 15518659

Notice of Development of Rulemaking

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

PURPOSE:

To promulgate Rule 61A-2.023, F.A.C. in order to establish the processes for tax assessments, including taxpayer appeal rights.

SUBJECT:

The method by which the Department notifies taxpayers of the proposed tax assessment.

RULEMAKING AUTHORITY:

72.011(2)(b)3, Florida Statues

LAW:

72.011(2)(b)3, 210.276, 210.30, 210.55, Florida Statues

PRINT PUBLISH DATE:

1/9/2015 Vol. 41/06

RELATED STATUTES
AND LAWS:

72.011(2)(b)3, Florida Statues, 72.011(2)(b)3, 210.276, 210.30, 210.55, Florida Statues

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=61A-2.023&PDate=1/9/2015&Section=1

REFERENCE MATERIALS:

No reference(s).

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