12-11.001. General Explanation of Provisions  


Effective on Thursday, May 27, 1982
  • 1Under the provisions of Section 6213.22, F.S., 8the Department of Revenue is granted the discretionary authority to issue technical assistance advisements to taxpayers. Pursuant to this authority, it is the practice of the Department of Revenue to answer inquiries of taxpayers, whenever deemed appropriate and in the interest of sound tax management, pertaining to the tax effects and consequences of their acts and transactions.

    65Rulemaking Authority 67213.22(3) FS. 69Law Implemented 71213.22 FS. 73History–New 5-27-82, Formerly 12-11.01.