Notice: 31534620
Miscellaneous
Department: DEPARTMENT OF REVENUE
Chapter: COMPROMISE AND SETTLEMENT

VIEW NOTICE

Overview

Notice of Completed Rule Review

RULE:
12-13.001   Scope of Rules
12-13.002   Definitions
12-13.004   Delegation of Authority to Determine Settlements or Compromises
12-13.005   Grounds for Finding Doubt as to Liability
12-13.006   Grounds for Finding Doubt as to Collectability
12-13.0063   Grounds for Finding Department Delay in the Determination of an Amount Due
12-13.0064   Relief for Inadvertent Sales and Use Tax Registration Errors
12-13.007   Grounds for Reasonable Cause for Compromise of Penalties
12-13.0075   Guidelines for Determining Amount of Compromise
12-13.008   Procedures for Compromise and Settlement of Taxes, Interest, and Penalties
12-13.009   Closing Agreements
12-13.010   Special Provisions Applicable to Compromise of Estate Taxes

REFERENCE MATERIALS: No reference(s).