8862519, 12-22.008 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 8862519

Notice of Development of Rulemaking

Department:

DEPARTMENT OF REVENUE

Chapter:

CONFIDENTIALITY AND DISCLOSURE OF TAX INFORMATION

Overview

RULE:

12-22.008

Warrants and Liens List

PURPOSE:

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:

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.

RULEMAKING AUTHORITY:

213.053(20) FS., s. 10, Ch. 2010-138, s. 4, Ch. 2010-166, L.O.F.

LAW:

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.

PRINT PUBLISH DATE:

7/9/2010 Vol. 36/27

RELATED STATUTES
AND LAWS:

213.053(20) FS., s. 10, Ch. 2010-138, s. 4, Ch. 2010-166, L.O.F., 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.

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=12-22.008&PDate=7/9/2010&Section=1

REFERENCE MATERIALS:

No reference(s).

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