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.  

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    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, (850)717-1118, renita.walton-hayes@myfloridalicense.com

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

Document Information

Subject:
The method by which the Department notifies taxpayers of the proposed tax assessment and the issuance of notice to taxpayers for final refund denials.
Purpose:
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.
Rulemaking Authority:
561.11, Florida Statutes
Law:
72.011(2)(b)3, Florida Statutes
Contact:
Renita Walton-Hayes, Operations Review Specialist, Department of Business and Professional Regulation, 1940 North Monroe Street, Tallahassee, Florida 32399-1020, (850) 717-1118, renita.walton-hayes@myfloridalicense.com
Related Rules: (2)
61A-2.023.
61A-2.024. Final Refund Denials