The purpose of the proposed amendments to Rule 12-21.003, F.A.C., is to bring the rule into compliance with Section 213.67, F.S.  

Document Information

Comments Open:
1/16/2018
Summary:
The proposed revisions to Rule 12-21.203, F.A.C., clarify the information provided on a Notice of Freeze to custodians exercising control or possession of a delinquent taxpayer’s assets.
Purpose:
The purpose of the proposed amendments to Rule 12-21.003, F.A.C., is to bring the rule into compliance with Section 213.67, F.S.
Rulemaking Authority:
213.06(1) FS.
Law:
206.18(4), 213.67, 443.1316 FS.
Contact:
Tammy Miller, Technical Assistance and Dispute Resolution, Department of Revenue, P.O. Box 7443, Tallahassee, Florida 32314-7443, telephone (850) 717-6309
Related Rules: (1)
12-21.203. Notification to Custodians; Custodial Responsibilities