8095152, 12-16.005 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 8095152

Notice of Development of Rulemaking

Department:

DEPARTMENT OF REVENUE

Chapter:

CONSENT AGREEMENTS

Overview

RULE:

12-16.005

Requirements for Consent Agreements

PURPOSE:

Section 213.23, F.S., authorizes the Executive Director, or his or her designee, to 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. When both the Department and the taxpayer provide written consent, a tax assessment may be issued or a claim for a tax refund may be made at any time prior to the expiration of the period agreed upon. The purpose of the amendments to Rule 12-16.005, F.A.C., is to eliminate confusion over the language that appears to require that the agreement be signed by the Department prior to being signed by the taxpayer.

SUBJECT:

The subject area to be addressed is the procedures for signing written agreements 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:

12/31/2009 Vol. 35/52

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=12-16.005&PDate=12/31/2009&Section=1

REFERENCE MATERIALS:

No reference(s).

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