29080520, 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: 29080520

Notice of Proposed Rule

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 proposed 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 to refer to a Notice of Proposed Assessment to clarify when a proposed assessment for which a written protest is filed with the Department becomes a final assessment.

SUMMARY:

The proposed amendments to Rule 12-6.003, F.A.C., remove all references of “Assessment” to refer to a Notice of Proposed Assessment to clarify that when a Notice of Proposed Assessment is timely protested, the notice remains a proposed assessment until such time as it becomes a final assessment.

RULEMAKING AUTHORITY:

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

LAW:

72.011(2), 213.21(1), 213.34 FS.

PRINT PUBLISH DATE:

12/18/2024 Vol. 50/245

COMMENTS:

From 12/18/2024 To 1/8/2025 (21 Days)

REFERENCE MATERIALS:

No reference(s).

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