7915702, 12A-1.060 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 7915702

Notice of Development of Rulemaking

Department:

DEPARTMENT OF REVENUE

Division:

Sales and Use Tax

Chapter:

SALES AND USE TAX

Overview

RULE:

12A-1.060

Registration

PURPOSE:

Section 212.12(2)(d), F.S., as amended by Section 25, Chapter 2007-106, L.O.F., provides that any person who, after written notice issued by the Department, intentionally fails to register the business with the Department, is liable for a specific penalty of 100 percent of any unreported or any uncollected tax or fee. The person who has received such written notice may file a written challenge to the notice in accordance with the procedures established by the Department. The purpose of this rulemaking is to provide for issuance of a notice alerting a person of the requirement to register his or her business and the procedures by which that person may timely file a written challenge to such notice. The effect of this rulemaking is to inform taxpayers of the Department’s procedures for imposing the penalties for failure to register after written notice has been issued by the Department and the procedures for timely filing a written challenge to such written notice.

SUBJECT:

The subject area that will be addressed is the imposition of the specific penalty imposed under Section 212.12(2)(d), F.S., for failure to register a business after the Department has issued written notice alerting a person of the requirement to register that business.

RULEMAKING AUTHORITY:

212.12(2)(d), 212.17(6), 212.18(2), 213.06(1) FS.

LAW:

212.12(2), (5), (6), 212.18(3) FS.

PRINT PUBLISH DATE:

11/13/2009 Vol. 35/45

RELATED STATUTES
AND LAWS:

212.12(2)(d), 212.17(6), 212.18(2), 213.06(1) FS., 212.12(2), (5), (6), 212.18(3) 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=12A-1.060&PDate=11/13/2009&Section=1

REFERENCE MATERIALS:

No reference(s).

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