The purpose of the proposed repeal of Rule 12A-1.090, F.A.C. (Tax Liens, Garnishment and Jeopardy Assessments), is to remove provisions regarding tax liens, garnishment, and jeopardy assessments from the provisions of Rule Chapter 12A-1, F.A.C., ...

 

DEPARTMENT OF REVENUE

Sales and Use Tax

RULE NO.:RULE TITLE:

12A-1.090Tax Liens, Garnishment and Jeopardy Assessments

PURPOSE AND EFFECT: The purpose of the proposed repeal of Rule 12A-1.090, F.A.C. (Tax Liens, Garnishment and Jeopardy Assessments), is to remove provisions regarding tax liens, garnishment, and jeopardy assessments from the provisions of Rule Chapter 12A-1, F.A.C., that will be updated and provided in Rule Chapter 12-21, F.A.C. (Warrants, Jeopardy, and Post-Warrant Collections), as amended.

SUMMARY: The proposed repeal of Rule 12A-1.090, F.A.C. (Tax Liens, Garnishment and Jeopardy Assessments), removes from Rule Chapter 12A-1, F.A.C., Sales and Use Tax, all provisions regarding tax liens, garnishment, and jeopardy assessments.

SUMMARY OF STATEMENT OF ESTIMATED REGULATORY COSTS AND LEGISLATIVE RATIFICATION:

The Agency has determined that this will not have an adverse impact on small business or likely increase directly or indirectly regulatory costs in excess of $200,000 in the aggregate within one year after the implementation of the rule. A SERC has not been prepared by the agency.

The Agency has determined that the proposed rule is not expected to require legislative ratification based on the statement of estimated regulatory costs or if no SERC is required, the information expressly relied upon and described herein: 1) no requirement for the Statement of Economic Regulatory Costs (SERC) was triggered under Section 120.541(1), F.S.; and 2) based on past experiences with repealing rules of this nature, the adverse impact or regulatory cost, if any, does not exceed nor would exceed any one of the economic analysis criteria in a SERC, as set forth in Section 120.541(2)(a), F.S.

Any person who wishes to provide information regarding a statement of estimated regulatory costs, or provide a proposal for a lower cost regulatory alternative must do so in writing within 21 days of this notice.

RULEMAKING AUTHORITY: 212.17(6), 212.18(2), 213.06 FS.

LAW IMPLEMENTED: 95.091, 212.04(4), (6), (7), 212.07(3), 212.10(3), 212.14(1), (6), 212.15(1), (2), (3), (4), 212.151, 213.67(2), 213.756 FS.

A HEARING WILL BE HELD AT THE DATE, TIME AND PLACE SHOWN BELOW:

DATE AND TIME: November 13, 2013, 2:00 p.m.

PLACE: 2450 Shumard Oak Boulevard, Building One, Room 1220, Tallahassee, Florida

Pursuant to the provisions of the Americans with Disabilities Act, any person requiring special accommodations to participate in this workshop/meeting is asked to advise the agency at least 48 hours before the workshop/meeting by contacting: Tammy Miller at [phone]. If you are hearing or speech impaired, please contact the agency using the Florida Relay Service, 1(800)955-8771 (TDD) or 1(800)955-8770 (Voice).

THE PERSON TO BE CONTACTED REGARDING THE PROPOSED RULE IS: Thomas Butscher, Assistant General Counsel, Department of Revenue, P. O. Box 6668, Tallahassee, Florida 32314-6668, telephone: [phone]

 

THE FULL TEXT OF THE PROPOSED RULE IS:

 

12A-1.090 Tax Liens, Garnishment and Jeopardy Assessments.

Rulemaking Authority 212.17(6), 212.18(2), 213.06 FS. Law Implemented 95.091, 212.04(4), (6), (7), 212.07(3), 212.10(3), 212.14(1), (6), 212.15(1), (2), (3), (4), 212.151, 213.67(2), 213.756 FS. History-Revised 10-7-68, 6-16-72, Amended 8-23-77, 6-3-80, 4-29-85, Formerly 12A-1.90, Repealed__________.

 

NAME OF PERSON ORIGINATING PROPOSED RULE: Thomas Butscher, Assistant General Counsel, Department of Revenue, P. O. Box 6668, Tallahassee, Florida 32314-6668, telephone: [phone]

NAME OF AGENCY HEAD WHO APPROVED THE PROPOSED RULE: Governor and Cabinet

DATE PROPOSED RULE APPROVED BY AGENCY HEAD: September 24, 2013

DATE NOTICE OF PROPOSED RULE DEVELOPMENT PUBLISHED IN FAR: No Notice of Proposed Rule Development is required for the proposed repeal of a rule.