Purpose


Section 213.21(4), F.S., authorizes the Department to enter into agreements for scheduling payments of taxes, interest, and penalties. The Executive Director of the Department has delegated positions within the Department that are authorized to enter into such agreements in Rule 12-17.004, F.A.C. The purpose of the proposed amendments to Rule 12-17.004, F.A.C. (Delegation of Authority) is to: (1) update the delegations of authority to positions authorized by the Executive Director of the Department to enter into agreements for scheduling payments of liabilities to reflect the current organizational structure of the General Tax Administration Program and Technical Assistance and Dispute Resolution; and (2) simplify the language used in the rule.