To promulgate Rule 61A-2.023, F.A.C. in order to establish the processes for tax assessments, including taxpayer appeal rights.

 

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION

Division of Alcoholic Beverages and Tobacco

RULE NO.:RULE TITLE:

61A-2.023Proposed and Final Tax Assessments

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

SUBJECT AREA TO BE ADDRESSED: The method by which the Department notifies taxpayers of the proposed tax assessment.

RULEMAKING AUTHORITY: 72.011(2)(b)3. FS.

LAW IMPLEMENTED: 72.011(2)(b)3., 210.276, 210.30, 210.55 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.