7650019, 12-16.004 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 7650019

Notice of Development of Rulemaking

Department:

DEPARTMENT OF REVENUE

Chapter:

CONSENT AGREEMENTS

Overview

RULE:

12-16.004

Delegation of Authority

PURPOSE:

Section 213.23, F.S., authorizes the Executive Director of the Department to designate positions within the Department that may enter into consent agreements with a taxpayer to extend the period during which an assessment may be issued or a claim for refund may be filed. These positions are currently delegated in Rule 12-16.004, F.A.C.
The purpose of the proposed amendments to Rule 12-16.004, F.A.C. (Delegation of Authority) is to: (1) update the delegations of authority to positions authorized by the Executive Director of the Department of Revenue to enter into consent agreements with taxpayers to reflect the current organizational structure of the General Tax Administration Program and Technical Assistance and Dispute Resolution; and (2) simplify the language used in the rule.

SUBJECT:

The subject area to be addressed is the delegation of authority granted by the Executive Director of the Department to certain positions to enter into agreements with taxpayers to extend the period during which an assessment may be issued or a claim for refund may be filed.

RULEMAKING AUTHORITY:

213.06(1) FS.

LAW:

213.23 FS.

PRINT PUBLISH DATE:

9/25/2009 Vol. 35/38

RELATED STATUTES
AND LAWS:

213.06(1) FS., 213.23 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=12-16.004&PDate=9/25/2009&Section=1

REFERENCE MATERIALS:

No reference(s).

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