Rule: 12C-1.318 Prev   Up   Next

Rule Title: Rules for Recognition of Taxpayers and Their Representatives (Repealed)
Department: DEPARTMENT OF REVENUE    Add to MyFLRules Favorites
Add to MyFLRules Favorites
Division: Corporate, Estate and Intangible Tax
Chapter: CORPORATE INCOME TAX

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

VIEW_RULE Effective Date: 5/9/2013
History Notes: Rulemaking Authority 213.06(1), 220.51 FS. Law Implemented 120.62, 213.053, 220.731 FS. History–New 10-20-73, Amended 10-8-74, Formerly 12C-1.53(r)-(t), Amended 2-27-78, 12-21-88, 4-8-92, Repealed 5-9-13.
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
12C-1.318
Rules for Recognition of Taxpayers and Their Representatives (Repealed) 12923812 Effective:
05/09/2013
View Text Proposed
12C-1.318
Rule 12-6.005, F.A.C. (Criteria for Qualified Representatives), and Form DR-835 (Power of Attorney and Declaration of Representative), provide the qualifications and requirements of taxpayer representatives. Rule 12-22.005, .... 12473053 1/7/2013
Vol. 39/04
View Text Development
12C-1.318
The purpose of the proposed repeal of Rule 12C-1.318, F.A.C. (Rules for Recognition of Taxpayers and Their Representatives), is to remove provisions that are addressed in other administrative rules and forms. Rule 12-6.005, .... 11760297 7/20/2012
Vol. 38/29
View Text Final
12C-1.318
Rules for Recognition of Taxpayers and Their Representatives 1295161 Effective:
04/08/1992