To promulgate Rule 61A-2.023 in order to establish the processes for tax assessments.

 

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.

SUMMARY: Chapter 72.011(2)(b)3, F.S., requires the Department of Business and Professional Regulation to promulgate rules to set forth the processes for tax assessments. As such, the division proposes to promulgate Rule 61A-2.023, F.A.C. to satisfy this statutory requirement.

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: the economic review conducted by the agency.

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: 72.011(2)(b)3, 210.55(7)(b)2 FS.

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

IF REQUESTED WITHIN 21 DAYS OF THE DATE OF THIS NOTICE, A HEARING WILL BE SCHEDULED AND ANNOUNCED IN THE FAR.

THE PERSON TO BE CONTACTED REGARDING THE PROPOSED RULE IS: Renita Walton-Hayes, Department of Business and Professional Regulation, 1940 North Monroe Street, Tallahassee, Florida 32399, [phone], [e-mail]

 

THE FULL TEXT OF THE PROPOSED RULE IS:

 

61A-2.023 Proposed and Final Tax Assessments.

(1) When an audit is performed that indicates that there is an amount of tax owed by the Taxpayer to the Division which is unpaid, the Division shall notify the taxpayer of the proposed tax assessment, i.e., the deficiency plus the applicable interest and penalties.

(2) A Taxpayer shall be notified of the proposed tax assessment in a letter entitled, “Notice of Proposed Tax Assessment.”

(a) Said letter of notice shall be dated, and shall include:

1. The license number of the taxpayer.

2. The audit period of assessment.

3. The amount of the deficiency plus the applicable interest and penalties.

4. A request for payment within 10 days.

5. The specific address, e-mail address, and fax number designated to receive any response from the Taxpayer.

(b) Rule 61A-2.023, F.A.C., shall accompany the letter of notice as an attachment.

(c) The letter shall also contain the following language, “If you disagree with the proposed tax assessment, you may file a written protest and request for hearing within 60 calendar days of the mailing of this letter. For further instructions regarding the filing of the written protest and request, please see the attached recitation of Rule 61A-2.023, F.A.C.”

(3) A Taxpayer may file a protest and request an assessment conference within 60 calendar days of the date of the Notice of Proposed Tax Assessment.

(a) A Taxpayer protest shall include:

1. The Taxpayer’s name, address, e-mail address (optional), and telephone number.

2. A copy of the Notice of Proposed Tax Assessment.

3. The specific amounts of the tax, interest, and/or the penalty, by audit period, that is being protested.

4. A statement of facts supporting the protest of the specific amounts.

5. If applicable, a statement of law or other authority on which the taxpayer’s position is based.

6. A statement as to whether an assessment conference is being requested.

(b) A Taxpayer protest shall be filed with the Division by sending the protest to the address, e-mail address, or fax number designated on the Notice of Proposed Tax Assessment.

(4) Upon receipt of a timely protest and the holding of a hearing (if requested), the Division shall review the protest and issue a Final Tax Assessment.

(5) The Division shall dismiss protests postmarked, or e-mails and faxes received, more than 60 calendar days from the date of mailing of the Notice of Proposed Tax Assessment and shall issue a Final Tax Assessment.

(6) A Final Tax Assessment becomes final on the date of its issuance.

Rulemaking Authority 72.011(2)(b)3, 210.55(7)(b)2,  FS. Law Implemented 72.011(2)(b)3 FS., 210.276, FS., 210.30, FS., 210.55, FS. History–New _____________.

 

NAME OF PERSON ORIGINATING PROPOSED RULE: Ben Pridgeon, Department of Business and Professional Regulation

NAME OF AGENCY HEAD WHO APPROVED THE PROPOSED RULE: Ken Lawson, Secretary, Department of Business and Professional Regulation

DATE PROPOSED RULE APPROVED BY AGENCY HEAD: January 27, 2015

DATE NOTICE OF PROPOSED RULE DEVELOPMENT PUBLISHED IN FAR: January 9, 2015