Rule: 12-13.007 Prev   Up   Next

Rule Title: Grounds for Reasonable Cause for Compromise of Penalties
Department: DEPARTMENT OF REVENUE    Add to MyFLRules Favorites
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Division: Departmental
Chapter: COMPROMISE AND SETTLEMENT

Latest version of the final adopted rule presented in Florida Administrative Code (FAC):

VIEW_RULE Effective Date: 5/23/2022
History Notes: Rulemaking Authority 213.06(1), 213.21(5) FS. Law Implemented 213.21 FS. History–New 5-23-89, Amended 8-10-92, 5-18-94, 10-2-01, 10-29-13, 5-23-22.
References in this version: No reference(s).
History of this Rule since Jan. 6, 2006
Notice /
Adopted
Section Description ID Publish
Date
View Text Final
12-13.007
Grounds for Reasonable Cause for Compromise of Penalties 25833930 Effective:
05/23/2022
View Text Proposed
12-13.007
......
The purpose of this rulemaking is to update the Department’s rules regarding compromise authority to address 2021 legislative changes contained in Chapter 2021-2, Laws of Florida. Section 5 of the chapter law amends Section .... 25716948 3/31/2022
Vol. 48/63
View Text Public Meeting
12-13.007
......
Approval to publish a Notice of Proposed Rule for the following rules, as well as request final adoption of these rules and approval to file ....
  March 29, 2022, during a regular meeting of the Governor and ....
  Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, ....
25674656 3/18/2022
Vol. 48/54
View Text Development
12-13.007
......
The purpose of this rulemaking is to update the Department’s rules regarding compromise authority to address 2021 legislative changes contained in Chapter 2021-2, Laws of Florida. Section 5 of the chapter law amends Section .... 24976838 9/9/2021
Vol. 47/175
View Text Final
12-13.007
Grounds for Reasonable Cause for Compromise of Penalties 13676823 Effective:
10/29/2013
View Text Proposed
12-13.001
......
The purpose of the proposed changes to Rule Chapter 12-13, F.A.C. (Compromise and Settlement), is to: (1) update provisions for administering the Department’s authority to compromise or settle outstanding liabilities for .... 13190562 7/3/2013
Vol. 39/129
View Text Development
12-13.001
......
The purpose of the proposed amendments to Rule Chapter 12-13, F.A.C. (Compromise and Settlement), is to: (1) update provisions for the compromise or settlement of outstanding liabilities for tax, penalty, interest, and services .... 11752731 7/20/2012
Vol. 38/29
View Text Final
12-13.007
Grounds for Reasonable Cause for Compromise of Penalties 1260532 Effective:
10/02/2001