8884635, 12ER10-03 - Florida Administrative Rules, Law, Code, Register

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Notice: 8884635

Notice of Emergency Rule

Department:

DEPARTMENT OF REVENUE

Overview

RULE:

12ER10-03

Florida's 2010 Tax Amnesty Program

SPECIFIC REASONS FOR FINDING AN IMMEDIATE DANGER TO THE PUBLIC HEALTH, SAFETY OR WELFARE:

Section 1, Chapter 2010-166, L.O.F., authorizes the Department of Revenue to promulgate an emergency rule to implement the provisions of the law, establish forms, procedures, terms, conditions, and methods of payment appropriate for fair and effective administration of Florida’s 2010 Tax Amnesty Program, and to ensure taxpayers' ongoing compliance with Florida’s revenue laws. This emergency rule establishes the administration of Florida’s 2010 Tax Amnesty Program during the period July 1, 2010, through September 30, 2010. To comply with the effective dates of this Program, the Department must adopt an emergency rule as provided by the law so that eligible taxpayers can apply under the Program to report and pay outstanding state and/or local tax liabilities during the tax amnesty period.

REASON FOR CONCLUDING THAT THE PROCEDURE IS FAIR UNDER THE CIRCUMSTANCES:

The Legislature expressly authorized the promulgation of an emergency rule to administer the provisions of Section 1, Chapter 2010-166, L.O.F., which establishes Florida’s 2010 Tax Amnesty Program beginning July 1, 2010, through September 30, 2010. This emergency rule establishes the terms and conditions of eligibility to participate in the program, the procedures to obtain amnesty under the program for any outstanding state and/or local tax liability incurred prior to July 1, 2010, and the forms necessary to apply for tax amnesty and to report and pay outstanding liabilities during the tax amnesty period.

SUMMARY:

Emergency Rule 12ER10-03, (Florida’s 2010 Tax Amnesty Program), establishes the procedures the Department of Revenue will use to administer the tax amnesty program authorized under Section 1, Chapter 2010-166, L.O.F. This emergency rule: (1) provides when a taxpayer is eligible to participate in Florida’s 2010 Tax Amnesty Program during the period from 12:01 a.m., July 1, 2010, through midnight, September 30, 2010; (2) requires eligible taxpayers to file a 2010 Tax Amnesty Agreement (Form DR-100000) with the Department, declaring eligibility to participate in the program; (3) provides when the Department will rescind a taxpayer’s eligibility to participate in the program; (4) establishes when a reduction of 50 percent interest or when a reduction of 25 percent interest will be authorized under the program; (5) establishes procedures for eligible taxpayers who have submitted a 2010 Tax Amnesty Agreement to report and pay outstanding state and/or local tax liabilities; (6) establishes procedures to convert a sales and use tax audit to the certified audit program; (7) establishes procedures for entering into a 2010 Amnesty Stipulation Agreement (Form DR-682010) to pay outstanding liabilities under the tax amnesty program; and (8) provides the effective period of this emergency rule authorized by Section 1, Chapter 2010-166, L.O.F.

THE PERSON TO BE CONTACTED REGARDING THE EMERGENCY RULE IS:

Janet L. Young, Tax Law Specialist, Technical Assistance and Dispute Resolution, Department of Revenue, P. O. Box 7443, Tallahassee, Florida 32314-7443, telephone (850)922-9407

PRINT PUBLISH DATE:

7/23/2010 Vol. 36/29

OVERSIGHT COMMITTEE:

Joint Administrative Procedures Committee
Florida Administrative Law Central Online Network (F.A.L.C.O.N.)

RELATED COURT CASES:

Division of Administrative Hearings

FEDERAL eRULEMAKING
WEB PORTAL:

Regulations.gov

HOW TO LINK TO
THIS NOTICE:

http://flrules.org/gateway/ruleno.asp?id=12ER10-03&PDate=7/23/2010&Section=4

REFERENCE MATERIALS:

No reference(s).

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