The purpose of the proposed amendments to Rule Chapter 12-17, F.A.C. (Agreements for Scheduling Payments of Liabilities), is to: (1) provide when the provisions of the rule chapter apply to stipulated time payment agreements executed by the Department; (2) clarify the taxes for which the Department will enter into a stipulated time payment agreement for collection of an unpaid liability; (3) update the delegation of authority to execute stipulated time payment agreements with taxpayers to reflect the absorption of the Compliance Support Process by the Refunds and Distribution Process; (4) provide the proposed requirements for taxpayers to enter into stipulated time payment agreements; (5) provide the terms of stipulated time payment agreements; (6) provide that where there is risk to the state regarding the collection of the amount due, additional terms will be included in stipulated time payment agreements; (7) provide that unless a variance or waiver is granted, taxpayers must submit each stipulated time payment to the Department by electronic means; (8) provide when a stipulated time payment agreement will be held in default and the actions the Department will implement when an agreement is held in default; (9) remove obsolete, unnecessary, or redundant provisions; and (10) remove the unnecessary adoption of Form DR-68, Stipulated Time Payment Agreement.