1(1) In addition to the statutory authority granted by Section 11213.23, F.S., 13the Executive Director of the Department has authority to enter into consent agreements or extensions of consent agreements with taxpayers under authority granted by the Governor and Cabinet acting as the head of the Department. Cross Reference: Rule 5112-3.007, 52F.A.C.
53(2) The Executive Director of the Department 60is authorized to issue a delegation of 67authority68setting forth those positions authorized73to enter into consent agreements and extensions of consent agreements with taxpayers under Section 87213.23, F.S.89Any such delegation will be in writing, signed by the Executive Director. Copies of written delegations of authority are maintained on file with the agency clerk in the Office of General Counsel.