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Florida Administrative Code (Last Updated: March 13, 2024) |
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12. Department of Revenue |
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D12. Departmental |
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12-17. Agreements For Scheduling Payments Of Liabilities |
1(1) The rules set 5forth in this chapter shall be used by the Department in exercising the authority granted by Section 22213.21(4), F.S., 24to enter into agreements for scheduling payments of outstanding liabilities. These rules also implement the Taxpayer Bill of Rights statutory provision that guarantees every Florida taxpayer the right to procedures for retiring unpaid tax liabilities through stipulated time payment agreements that are based on the taxpayer’s financial position and the best interests of the state.
79(2) Except for the delegations of authority provided in Rule 12-9017.004, F92.A.C., the rules set 96forth in this chapter 100do not apply to any stipulated time payment agreement made a part of:
113(a) Any 115closing agreement executed pursuant to Section 121213.21(2)(a), F.S. 123and Rule 12-12613.009, F128.A.C.;
129(b) Any compliance agreement entered into pursuant to Section 138212.18 139or 140213.692, 141F142.S.;
143(c) Any proceeding pursuant to Chapter 149120, F151.S.; or
153(d) The settlement of any action filed by a taxpayer in circuit court, as provided in Section 17072.011, 171F172.S.
173Rulemaking Authority 175213.06(1), 176213.21(5) FS. 178Law Implemented 180212.18, 181213.015(10), 182213.21(2)(a), 183(4), 184213.24(3), 185213.692 186FS. History–New 10-4-89, Amended 4-29-03, 3-12-14.
