8491688, 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: 8491688

Notice of Proposed Rule

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 proposed amendments to Rule 12-16.005, F.A.C. (Requirements for Consent Agreements), 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.

SUMMARY:

The proposed amendments to Rule 12-16.005, F.A.C. (Requirements for Consent Agreements), clarify the Department’s 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:

4/9/2010 Vol. 36/14

COMMENTS:

From 4/9/2010 To 4/30/2010 (21 Days)
The public comment period for this notice has already expired.

REFERENCE MATERIALS:

No reference(s).

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