Florida Administrative Code (Last Updated: December 2, 2024) |
12. Department of Revenue |
D12. Departmental |
12-13. Compromise And Settlement |
12-13.001. Scope of Rules |
12-13.002. Definitions |
12-13.003. Request for Settlement or Compromise (Repealed) |
12-13.004. Delegation of Authority to Determine Settlements or Compromises |
12-13.005. Grounds for Finding Doubt as to Liability |
12-13.006. Grounds for Finding Doubt as to Collectibility |
12-13.007. Grounds for Reasonable Cause for Compromise of Penalties |
12-13.008. Procedures for Compromise and Settlement of Taxes, Interest, and Penalties |
12-13.009. Closing Agreements |
12-13.010. Special Provisions Applicable to Compromise of Estate Taxes |
12-13.0063. Grounds for Finding Department Delay in the Determination of an Amount Due |
12-13.0064. Relief for Inadvertent Sales and Use Tax Registration Errors |
12-13.0075. Guidelines for Determining Amount of Compromise |