RULE NO: RULE TITLE
60BB-2.0311: Tax Rate Avoidance Transfers
PURPOSE AND EFFECT: This rule implements Section 443.131(3)(g), Florida Statutes and describes the process by which the Agency for Workforce Innovation and its tax collection service provider, the Department of Revenue, how the unemployment experience and contribution rate of a business will be affected by the transfer of workforce from or acquisition of another business.
SUBJECT AREA TO BE ADDRESSED: Unemployment Compensation Tax.
SPECIFIC AUTHORITY: 443.1317(1)(b FS.
LAW IMPLEMENTED: 443.131(3)(g) FS.
IF REQUESTED IN WRITING AND NOT DEEMED UNNECESSARY BY THE AGENCY HEAD, A RULE DEVELOPMENT WORKSHOP WILL BE NOTICED IN THE NEXT AVAILABLE FLORIDA ADMINISTRATIVE WEEKLY.
THE PERSON TO BE CONTACTED REGARDING THE PROPOSED RULE DEVELOPMENT AND A COPY OF THE PRELIMINARY DRAFT, IF AVAILABLE, IS: John R. Perry, Senior Attorney, Agency for Workforce Innovation, Office of General Counsel, 107 East Madison Street, MSC # 110, Tallahassee, Florida 32399-4128, (850) 245-7150

THE PRELIMINARY TEXT OF THE PROPOSED RULE DEVELOPMENT IS NOT AVAILABLE.