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Florida Administrative Code (Last Updated: April 18, 2024) |
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12. Department of Revenue |
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D12. Departmental |
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12-17. Agreements For Scheduling Payments Of Liabilities |
1(1) A taxpayer requesting a stipulated time payment agreement must first:
12(a) Acknowledge the taxpayer’s 16outstanding liabilities 18finally determined to be due by the Department;
26(b) Demonstrate to the satisfaction of the Department that he or she is currently unable to make a single lump sum payment to fully satisfy 51outstanding liabilities, 53or that a lump sum payment of the amounts due would impose an undue economic or financial hardship on the taxpayer; and
75(c) Pay all 78outstanding liabilities 80not covered by the requested stipulated time payment agreement due to the Department.
93(2) Pursuant to Section 97213.24, F.S., 99the Department will not agree to a stipulated time payment agreement if the 112outstanding liabilities 114due from the taxpayer are less than the costs the Department will incur to administer the taxpayer’s stipulated time payment agreement.
135Rulemaking Authority 137213.06(1), 138213.21(5) FS. 140Law Implemented 142213.21(4) FS. 144History–New 10-4-89, Amended 10-5-92, 4-29-03, 3-12-14.
