28601146, 12-6.003 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 28601146

Notice of Development of Rulemaking

Department:

DEPARTMENT OF REVENUE

Chapter:

INFORMAL PROTEST AND APPEAL PROCEDURE

Overview

RULE:

12-6.003

Protest of Notices of Proposed Assessment Issued by the Department Which Result From an Audit

PURPOSE:

The purpose of the draft amendments to Rule 12-6.003, F.A.C. (Protest of Notices of Proposed Assessment Issued by the Department Which Result From an Audit) is to remove the use of the term “Assessment” in the rule when referring to a Notice of Proposed Assessment and to clarify when a proposed
assessment for which a written protest is filed with the Department becomes a final assessment.

SUBJECT:

Written protests to a Notice of Proposed Assessment resulting from an audit.

RULEMAKING AUTHORITY:

72.011(2), 213.06(1), 213.21(1) FS.

LAW:

72.011(2), 213.21(1) FS.

PRINT PUBLISH DATE:

8/1/2024 Vol. 50/150

RELATED STATUTES
AND LAWS:

72.011(2), 213.06(1), 213.21(1) FS., 72.011(2), 213.21(1) 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=12-6.003&PDate=8/1/2024&Section=1

REFERENCE MATERIALS:

No reference(s).

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