12-22.008: Warrants and Liens List
PURPOSE AND EFFECT: Section 10, Chapter 2010-138, and section 4, Chapter 2010-166, L.O.F., authorize the Department to publish a list of taxpayers against whom the Department has filed a warrant, notice of lien, or judgment lien certificate for taxes, surtaxes, surcharges, fees, interest, and/or penalty administered by the Department. The purpose of the creation of Rule 12-22.008, F.A.C. (Warrants and Liens List), is to provide how the Warrants and Liens List will be published, the taxpayers and the information that will be contained in the list, and how the list will be updated and maintained by the Department. When in effect, this rule establishes the procedures that will be used by the Department to prepare, publish, update, and maintain the Warrants and Liens List containing taxpayers who have an outstanding warrant, lien, or judgment lien for taxes, interest, penalty, and/or fees administered by the Department.
SUBJECT AREA TO BE ADDRESSED: The subject of this rule workshop for the development of Rule 12-22.008, F.A.C. (Warrants and Liens List), is the procedures the Department will use to prepare, publish, and maintain a list of taxpayers who have an outstanding tax warrant, lien, or judgment lien as authorized by Chapters 2010-138 and 2010-166, L.O.F.
SPECIFIC AUTHORITY: 213.053(20) FS., s. 10, Ch. 2010-138, s. 4, Ch. 2010-166, L.O.F.
LAW IMPLEMENTED: 55.10, 55.202, 55.204, 95.091(1)(a), (b), 198.22, 198.33, 199.262, 201.16, 211.125(7)(a), 211.33(7)(a), 213.053(20), (21), 213.21(2), (4), 213.69, 213.731, 213.733, 220.813, 443.1316 FS., s. 10, Ch. 2010-138, s. 4, Ch. 2010-166, L.O.F.
A RULE DEVELOPMENT WORKSHOP WILL BE HELD AT THE DATE, TIME AND PLACE SHOWN BELOW:
DATE AND TIME: July 29, 2010, 10:00 a.m.
PLACE: Room 118, Carlton Building, 501 S. Calhoun Street, Tallahassee, Florida
Pursuant to the provisions of the Americans with Disabilities Act, any person requiring special accommodations to participate in this workshop/meeting is asked to advise the agency at least 48 hours before the workshop/meeting by contacting: Sarah Wachman at (850)410-2651. If you are hearing or speech impaired, please contact the agency using the Florida Relay Service, 1(800)955-8771 (TDD) or 1(800)955-8770 (Voice).
THE PERSON TO BE CONTACTED REGARDING THE PROPOSED RULE DEVELOPMENT AND A COPY OF THE PRELIMINARY DRAFT, IF AVAILABLE, IS: Brinton Hevey, Tax Law Specialist, Technical Assistance and Dispute Resolution, Department of Revenue, P. O. Box 7443, Tallahassee, Florida 32314-7443, telephone (850)488-7157
THE PRELIMINARY TEXT OF THE PROPOSED RULE DEVELOPMENT IS:
PUBLISHED ON THE DEPARTMENT’S INTERNET SITE AT: myflorida.com/dor/rules.