Published on: 13699036. Section 213.21, F.S., requires the Department to establish rules and procedures for entering into stipulated time payment agreements with taxpayers to resolve their outstanding tax liabilities. The purpose of the proposed amendments to Rule Chapter 12-17, F.A.C. (Agreements for Scheduling Payments of Liabilities), is to update and standardize the procedures for taxpayers resolving their outstanding tax liabilities through stipulated time payment agreements. When in effect, the updated rule chapter establishes the requirements to enter into a stipulated time payment agreement and to remain in compliance with the agreement, and the actions that will be taken when a taxpayer is held in default of an agreement.
Published on: 11924421. 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.
Published on: 8688986. Section 213.21(4), F.S., authorizes the Department to enter into agreements for scheduling payments of taxes, interest, and penalties. The Executive Director of the Department has designated positions within the Department that are delegated the authority to enter into such agreements in Rule 12-17.004, F.A.C. (Delegation of Authority). The purpose of the proposed amendments to Rule 12-17.004, F.A.C., is to update the rule to reflect the positions within the Department authorized to enter into agreements for scheduling payments of liabilities.
Published on: 7650116. Section 213.21(4), F.S., authorizes the Department to enter into agreements for scheduling payments of taxes, interest, and penalties. The Executive Director of the Department has delegated positions within the Department that are authorized to enter into such agreements in Rule 12-17.004, F.A.C.
The purpose of the proposed amendments to Rule 12-17.004, F.A.C. (Delegation of Authority) is to: (1) update the delegations of authority to positions authorized by the Executive Director of the Department to enter into agreements for scheduling payments of liabilities to reflect the current organizational structure of the General Tax Administration Program and Technical Assistance and Dispute Resolution; and (2) simplify the language used in the rule.