Published on: 8634472. Approval of the proposed amendments to the following rules listed below. These proposed rule amendments were noticed in the April 9, 2010 (Vol. 36, No. 14, pp. 1588-1593 and 1603-1616), Florida Administrative Weekly.
● Rule 12-16.005, F.A.C. (Requirements for Consent Agree¬ments) – Consent Agreements
● Rule 12-19.005, F.A.C. (Confidentiality of Reports; Dis¬closure of Information) – Reports of Large Currency Transactions
● Rule 12-24.003, F.A.C. (Requirements to File or to Pay Taxes by Electronic Means) – Payment of Taxes and Sub¬mission of Returns by Electronic Means; Taxpayer Recordkeeping and Retention Requirements
● Rule 12A-1.060, F.A.C. (Registration) – Sales and Use Tax
● Rule 12A-19.071, F.A.C. (Department of Revenue Elec¬tronic Database), and Rule 12A-19.100, F.A.C. (Public Use Forms) – Communications Services Tax
● Rule 12B-8.0016, F.A.C. (Department of Revenue Elec¬tronic Database) – Insurance Premium Tax
● Rule 12C-1.013, F.A.C. (Adjusted Federal Income Defined) – Corporate Income Tax
● Rule 12-6.0015, F.A.C. (Public Use Forms) – Informal Protest and Appeal Procedure
● Rule 12-18.004, F.A.C. (Submission of Information and Claims for Compensation) – Compensation for Tax Infor¬mation
● Rule 12-24.011, F.A.C. (Public Use Forms) – Payment of Taxes and Submission of Returns by Electronic Means; Taxpayer Recordkeeping and Retention Requirements
● Rule 12A-1.060, F.A.C.(Registration)
● Rule 12A-1.061, F.A.C. (Rentals, Leases, and Licenses to Use Transient Accommodations), and Rule 12A-1.097, F.A.C. (Public Use Forms) – Sales and Use Tax
● Rule 12A-19.100, F.A.C. (Public Use Forms) – Communi¬cations Services Tax
● Rule 12B-4.003, F.A.C. (Public Use Forms) – Documen¬tary Stamp Tax
● Rule 12B-5.150, F.A.C. (Public Use Forms) – Fuels and Pollutants Tax
● Rule 12C-1.051, F.A.C. (Forms) – Corporate Income Tax
● Rule 12C-3.008, F.A.C. (Public Use Forms) – Estate Tax
; May 25, 2010, during a regular meeting of the Governor and Cabinet, 9:00 a.m.; Cabinet Meeting Room, Lower Level, The Capitol, Tallahassee, Florida
Published on: 8491688. Section 213.23, F.S., authorizes the Executive Director, or his or her designee, to enter into consent agreements with a taxpayer to extend the period during which an assessment may be issued or a claim for refund may be filed. When both the Department and the taxpayer provide written consent, a tax assessment may be issued or a claim for a tax refund may be made at any time prior to the expiration of the period agreed upon. The purpose of the proposed amendments to Rule 12-16.005, F.A.C. (Requirements for Consent Agreements), is to eliminate confusion over the language that appears to require that the agreement be signed by the Department prior to being signed by the taxpayer.
Published on: 8095152. Section 213.23, F.S., authorizes the Executive Director, or his or her designee, to enter into consent agreements with a taxpayer to extend the period during which an assessment may be issued or a claim for refund may be filed. When both the Department and the taxpayer provide written consent, a tax assessment may be issued or a claim for a tax refund may be made at any time prior to the expiration of the period agreed upon. The purpose of the amendments to Rule 12-16.005, F.A.C., is to eliminate confusion over the language that appears to require that the agreement be signed by the Department prior to being signed by the taxpayer.