11924421, 12-17.001 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 11924421

Notice of Development of Rulemaking

Department:

DEPARTMENT OF REVENUE

Chapter:

AGREEMENTS FOR SCHEDULING PAYMENTS OF LIABILITIES

Overview

RULE:

12-17.001	Scope of Rules
12-17.002	Definitions
12-17.003	Requirements for Considering Entering into Stipulated Time Payment Agreements
12-17.004	Delegation of Authority
12-17.005	Factors Considered by the Department
12-17.006	Procedures
12-17.007	Form and Execution of Stipulated Time Payment Agreements
12-17.008	Terms of Stipulated Time Payment Agreements
12-17.009	Agreements in Default
12-17.010	Public Use Forms (Repealed)

PURPOSE:

The purpose of the proposed amendments to Rule Chapter 12-17, F.A.C. (Agreements for Scheduling Payments of Liabilities), is to: (1) provide when the provisions of the rule chapter apply to stipulated time payment agreements executed by the Department; (2) clarify the taxes for which the Department will enter into a stipulated time payment agreement for collection of an unpaid liability; (3) update the delegation of authority to execute stipulated time payment agreements with taxpayers to reflect the absorption of the Compliance Support Process by the Refunds and Distribution Process; (4) provide the proposed requirements for taxpayers to enter into stipulated time payment agreements; (5) provide the terms of stipulated time payment agreements; (6) provide that where there is risk to the state regarding the collection of the amount due, additional terms will be included in stipulated time payment agreements; (7) provide that unless a variance or waiver is granted, taxpayers must submit each stipulated time payment to the Department by electronic means; (8) provide when a stipulated time payment agreement will be held in default and the actions the Department will implement when an agreement is held in default; (9) remove obsolete, unnecessary, or redundant provisions; and (10) remove the unnecessary adoption of Form DR-68, Stipulated Time Payment Agreement.

SUBJECT:

The subject of the rule workshop is the proposed rule chapter containing the Department’s proposed procedures for taxpayers to pay outstanding liabilities of tax, surtax, surcharge, or fee, associated penalties and interest, and costs of collection through stipulated time payment agreements based on the taxpayer’s financial position and the best interests of the state.

RULEMAKING AUTHORITY:

20.05(1)(e), 213.06(1), 213.21(5) FS.

LAW:

90.408, 212.18, 213.015(10), 213.05, 213.21(2), (4), 213.24(3), 213.27, 213.67, 213.69, 213.692, 443.1316, 443.141 FS.

PRINT PUBLISH DATE:

8/31/2012 Vol. 38/35

RELATED STATUTES
AND LAWS:

20.05(1)(e), 213.06(1), 213.21(5) FS., 90.408, 212.18, 213.015(10), 213.05, 213.21(2), (4), 213.24(3), 213.27, 213.67, 213.69, 213.692, 443.1316, 443.141 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://www.flrules.org/gateway/ruleno.asp?id=12-17.001&PDate=8/31/2012&Section=1

REFERENCE MATERIALS:

No reference(s).

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