26058582, 12-6.001 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 26058582

Notice of Development of Rulemaking

Department:

DEPARTMENT OF REVENUE

Chapter:

INFORMAL PROTEST AND APPEAL PROCEDURE

Overview

RULE:

12-6.001

Application of Rules

PURPOSE:

The purpose of the proposed amendments to Rule 12-6.001(2)(b), F.A.C., is to clarify that a notice is issued when it is created and dated, and to clarify the Department’s current practice of sending notices to taxpayers or authorized representatives via regular mail. The amendments also update the rule to specify that certain notices will be sent by email or fax to the last known email or fax number of the taxpayer or authorized representative when affirmative consent is provided by the taxpayer or authorized representative.

SUBJECT:

This rulemaking addresses the means by which notices issued by the Department of Revenue are sent to a taxpayer or authorized representative of the taxpayer.

RULEMAKING AUTHORITY:

72.011(2), 213.06(1), 213.21(1) FS.

LAW:

72.011, 213.0537, 213.21(1) FS.

PRINT PUBLISH DATE:

7/12/2022 Vol. 48/134

RELATED STATUTES
AND LAWS:

72.011(2), 213.06(1), 213.21(1) FS., 72.011, 213.0537, 213.21(1) 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=12-6.001&PDate=7/12/2022&Section=1

REFERENCE MATERIALS:

No reference(s).

Under Florida law, E-mail addresses are public records. If you do not want your E-mail address released in response to a public records request, do not send electronic mail to this entity. Instead, contact this office by phone or in writing.