Purpose


Section 1, Chapter 2010-166, L.O.F., authorizes the Department of Revenue to promulgate an emergency rule to implement the provisions of the law, establish forms, procedures, terms, conditions, and methods of payment appropriate for fair and effective administration of Florida’s 2010 Tax Amnesty Program, and to ensure taxpayers' ongoing compliance with Florida’s revenue laws. This emergency rule establishes the administration of Florida’s 2010 Tax Amnesty Program during the period July 1, 2010, through September 30, 2010. To comply with the effective dates of this Program, the Department must adopt an emergency rule as provided by the law so that eligible taxpayers can apply under the Program to report and pay outstanding state and/or local tax liabilities during the tax amnesty period.