29080617, 12-21.205 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 29080617

Notice of Proposed Rule

Department:

DEPARTMENT OF REVENUE

Chapter:

LEVY, SEIZURE AND SALE OF PROPERTY

Overview

RULE:

12-21.205

Departmental Levy on Frozen Assets; Procedures

PURPOSE:

The purpose of the proposed amendments to Rule 12-21.205, F.A.C. (Departmental Levy on Frozen Assets; Procedures), is to incorporate the provisions of section 213.67, F.S., as amended by section 35, Chapter 2024-158, L.O.F., that when delinquent all taxes, penalties, interests, costs, surcharges, and fees owed to the Department are to be included in a garnishment or levy, and to provide that a notice of levy may also be sent by personal service, electronic data interchanges, use of the Internet, or by other electronic means.

SUMMARY:

The proposed amendments to Rule 12-21.205, F.A.C., include surcharges owed by a delinquent taxpayer referenced in a Notice of Intent to Levy that must be paid to avoid levy upon assets controlled or possessed by the custodian, unless lawful action to contest the levy is filed. Further, the proposed amendments to the method of delivery of a Notice of Levy includes personal service, facsimile, electronic data interchange use of the Internet, or by other electronic means.

RULEMAKING AUTHORITY:

213.06(1) FS.

LAW:

213.67, 213.731, 443.1316 FS.

PRINT PUBLISH DATE:

12/18/2024 Vol. 50/245

COMMENTS:

From 12/18/2024 To 1/8/2025 (21 Days)
The public comment period for this notice has already expired.

REFERENCE MATERIALS:

No reference(s).

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