Rule: 12-13.009 Prev Up Next
| Rule Title: Closing Agreements | |||
| Department: | DEPARTMENT OF REVENUE |
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| Division: | Departmental | ||
| Chapter: | COMPROMISE AND SETTLEMENT | ||
Latest version of the final adopted rule presented in Florida Administrative Code (FAC):
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Effective Date: | 1/11/2016 |
| History Notes: | Rulemaking Authority 213.06(1), 213.21(5) FS. Law Implemented 213.21(2) FS. History–New 5-23-89, Amended 8-10-92, 5-18-94, 10-24-96, 10-2-01, 4-26-10, 10-29-13, 1-11-16. | |
| References in this version: | No reference(s). |
| Notice / Adopted |
Description | ID | Publish Date |
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Closing Agreements | 16947954 |
Effective: 01/11/2016 |
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The purpose of the proposed amendment to Rule 12-13.009, F.A.C., is to remove the requirement that two witnesses are required to sign closing agreements. Witnesses are not statutorily required for these documents, and removing .... | 16691098 |
10/29/2015 Vol. 41/211 |
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The purpose of the proposed amendments to Rule 12-13.009, F.A.C. (Closing Agreements), is to remove the requirement that two witnesses are required to sign closing agreements. Witnesses are not statutorily required for .... | 16509223 |
9/22/2015 Vol. 41/184 |
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Closing Agreements | 13677114 |
Effective: 10/29/2013 |
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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 |
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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 |
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Closing Agreements | 8539509 |
Effective: 04/26/2010 |
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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 .... | 8086519 |
12/31/2009 Vol. 35/52 |
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Section 213.21(2), F.S., authorizes the Executive Director of the Department to designate positions within the Department that may enter into agreements with a taxpayer to settle or compromise the taxpayer’s liability for .... | 7649922 |
9/25/2009 Vol. 35/38 |
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Closing Agreements | 1260823 |
Effective: 10/02/2001 |
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