To promulgate Rules 61A-2.023 and 61A-2.024 in order to establish the processes for tax assessments and refund denials, including taxpayer appeal rights.

 

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION

Division of Alcoholic Beverages and Tobacco

RULE NOS.:RULE TITLES:

61A-2.023Proposed and Final Tax Assessments

61A-2.024Final Refund Denials

PURPOSE AND EFFECT: To promulgate Rules 61A-2.023 and 61A-2.024, F.A.C., in order to establish the processes for tax assessments and refund denials, including taxpayer appeal rights.

SUBJECT AREA TO BE ADDRESSED: The method by which the Department notifies taxpayers of the proposed tax assessment and the issuance of notice to taxpayers for final refund denials.

RULEMAKING AUTHORITY: 561.11 FS.

LAW IMPLEMENTED: 72.011(2)(b)3. FS.

IF REQUESTED IN WRITING AND NOT DEEMED UNNECESSARY BY THE AGENCY HEAD, A RULE DEVELOPMENT WORKSHOP WILL BE NOTICED IN THE NEXT AVAILABLE FLORIDA ADMINISTRATIVE REGISTER.

THE PERSON TO BE CONTACTED REGARDING THE PROPOSED RULE DEVELOPMENT AND A COPY OF THE PRELIMINARY DRAFT, IF AVAILABLE, IS: Renita Walton-Hayes, Operations Review Specialist, Department of Business and Professional Regulation, 1940 North Monroe Street, Tallahassee, Florida 32399-1020, [phone], [e-mail]

THE PRELIMINARY TEXT OF THE PROPOSED RULE DEVELOPMENT IS AVAILABLE AT NO CHARGE FROM THE CONTACT PERSON LISTED ABOVE.