8086519, 12-13.009 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 8086519

Notice of Proposed Rule

Department:

DEPARTMENT OF REVENUE

Chapter:

COMPROMISE AND SETTLEMENT

Overview

RULE:

12-13.009

Closing Agreements

PURPOSE:

The purpose of the proposed amendments to Rule 12-13.009, F.A.C. (Closing Agreements), is to revise the rule to reflect the statutory requirement in Section 213.21(1), F.S., that written agreements are required when the amount of a taxpayer’s assessment of tax, interest, or penalty compromised by the Department exceeds $30,000.

SUMMARY:

The proposed amendments to Rule 12-13.009, F.A.C. (Closing Agreements), provide that written agreements are required when the amount of a taxpayer’s assessment of tax, interest, or penalty compromised by the Department exceeds $30,000.

RULEMAKING AUTHORITY:

213.06(1), 213.21(5) FS.

LAW:

120.55(1)(a)4., 213.05, 213.21 FS.

PRINT PUBLISH DATE:

12/31/2009 Vol. 35/52

COMMENTS:

From 12/31/2009 To 1/21/2010 (21 Days)
The public comment period for this notice has already expired.

REFERENCE MATERIALS:

No reference(s).

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