11924712, 12-21.001 - Florida Administrative Rules, Law, Code, Register

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Notice: 11924712

Notice of Development of Rulemaking

Department:

DEPARTMENT OF REVENUE

Chapter:

LEVY, SEIZURE AND SALE OF PROPERTY

Overview

RULE:

12-21.001	Scope; Delegation of Authority
12-21.0015	Definitions
12-21.002	Warrants and Liens
12-21.005	Seizure of Property Under Jeopardy
12-21.007	Seizure of Property Without Jeopardy
12-21.010	Manner and Conditions of Sale of Property
12-21.040	Satisfaction or Correction of Warrants and Liens
12-21.050	Public Use Forms (Repealed)
12-21.201	Scope
12-21.202	Definitions (Repealed)
12-21.203	Notification to Custodians; Custodial Responsibilities
12-21.204	Issuance of Notice of Intent to Levy; Procedures
12-21.205	Departmental Levy on Frozen Assets; Procedures
12-21.208	Withholding of Vendor Payments

PURPOSE:

The purpose of the proposed changes to Rule Chapter 12-21, F.A.C., is to: (1) change the title of the rule chapter to “Warrants, Jeopardy, and Post-Warrant Collections,” to reflect the scope of the chapter, as revised; (2) provide in the rule chapter the current procedures used by the Department in warrant, jeopardy, and post-warrant collections situations; (3) eliminate unnecessary references to forms and obsolete provisions; and (4) update and incorporate into the rule chapter applicable provisions of Rule 12A-1.090, F.A.C., Tax Liens, Garnishment and Jeopardy Assessments, which will be repealed.
PART I - WARRANTS, LIENS, JEOPARDY, AND LEVY, SEIZURE, AND SALE OF PROPERTY
The purpose of the proposed changes to Part I of Rule Chapter 12-21, F.A.C., Rules 12-21.001 through 12-21.050, F.A.C., is to: (1) change the title of the chapter part to “Warrants, Liens, Jeopardy, and Levy, Seizure, and Sale of Property,” to more accurately reflect the scope of Part I of the chapter; (2) provide that the scope of the rule chapter covers instances in which the Department issues a warrant with regard to any tax it administers; (3) update the delegation of authority granted to Department personnel to issue, satisfy, cancel, or amend warrants and judegment lien certificates, to issue and release jeopardy assessments and related warrants and judgment lien certificates, to issue an execution to a sheriff, and to levy, freeze, or sell a taxpayer’s property; (4) provide definitions of terms applicable to the entire rule chapter; (5) clarify when the Department will issue a warrant and file a judgment lien certificate; (6) update the rule to reflect the current provisions of Chapter 55, F.S. (Judgments), regarding the filing of a judgment lien certificate with the Department of State to obtain a lien upon a taxpayer’s personal property; (7) provide the duration of the Department’s lien; (8) clarify when the Department will consider jeopardy to the revenue to exist, and state what factors the Department will consider in determining whether collection will be jeopardized by delay; (9) provide the notice requirements and review rights with regard to a notice or finding of the facts constituting jeopardy to the revenue, pursuant to Section 213.732, F.S.; (10) repeal as unnecessary Rule 12-21.007, F.A.C., Seizure of Property Without Jeopardy; (11) clarify and update provisions regarding the manner and conditions of sale of taxpayer property; (12) clarify and update provisions regarding satisfaction, cancellation, and amendment of warrants and judgment liens; and (13) repeal the adoption of forms in Rule 12-21.050, F.A.C., Public Use Forms, that do not meet the definition of a “rule” in Section 120.52(15), F.S., as unnecessary.
PART II - ADMINISTRATIVE GARNISHMENT FOR UNPAID TAXES
The purpose of the proposed changes to Part II of Rule Chapter 12-21, F.A.C., Rules 12-21.201 through 12-21.208, F.A.C., is to: (1) provide that the scope of Part II of the rule chapter is to implement the provisions of Section 213.67, F.S.; (2) clarify that the Department will exercise the authority to freeze a taxpayer’s assets pursuant to Sections 206.18(4) and 213.758, F.S., at the same time and in the same manner as provided in Section 213.67, F.S., and Part II of this chapter; (3) repeal Rule 12-21.202, F.A.C., Definitions, to eliminate definitions of terms that are provided in Part I of the rule chapter, as amended; (4) update provisions regarding the issuance of a Notice of Freeze to custodians of a delinquent taxpayer’s assets; (5) update provisions regarding the issuance of a Notice of Intent to Levy to delinquent taxpayers; (6) update provisions regarding levying upon a delinquent taxpayer’s assets; and (7) provide procedures for Section 213.67(9), F.S., which authorizes the Department to withhold and levy upon certain payments by the State scheduled to persons with outstanding tax warrants.

SUBJECT:

The subject of the rule workshop is the updates to the Department’s procedures for issuing tax warrants and jeopardy assessments, and the methods used in post-warrant collections by the Department.

RULEMAKING AUTHORITY:

198.08, 199.202, 202.26(3), 212.18(2), 213.06(1) FS.

LAW:

55.10, 55.202, 55.204, 56.27, 95.091, 198.01, 198.20, 198.22, 198.33, 199.262, 201.16, 202.11, 202.33, 202.35, 202.36, 206.01, 206.075, 206.18, 206.97, 206.9835, 206.9915, 211.01, 211.125, 211.33, 212.02, 212.12, 212.14, 212.15, 213.67, 213.69, 213.73, 213.731, 213.732, 213.733, 213.74, 213.75, 213.758, 220.03, 220.813, 220.819, 220.827, 220.829, 336.021, 336.025, 403.718(3)(a), 403.7185(3)(a), 443.131(3)(g), 443.1316, 538.11, 624.5092, 681.117 FS.

PRINT PUBLISH DATE:

8/31/2012 Vol. 38/35

RELATED STATUTES
AND LAWS:

198.08, 199.202, 202.26(3), 212.18(2), 213.06(1) FS., 55.10, 55.202, 55.204, 56.27, 95.091, 198.01, 198.20, 198.22, 198.33, 199.262, 201.16, 202.11, 202.33, 202.35, 202.36, 206.01, 206.075, 206.18, 206.97, 206.9835, 206.9915, 211.01, 211.125, 211.33, 212.02, 212.12, 212.14, 212.15, 213.67, 213.69, 213.73, 213.731, 213.732, 213.733, 213.74, 213.75, 213.758, 220.03, 220.813, 220.819, 220.827, 220.829, 336.021, 336.025, 403.718(3)(a), 403.7185(3)(a), 443.131(3)(g), 443.1316, 538.11, 624.5092, 681.117 FS.

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=12-21.001&PDate=8/31/2012&Section=1

REFERENCE MATERIALS:

No reference(s).

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