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Florida Administrative Code (Last Updated: October 28, 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) “Department” means the Florida Department of Revenue.
9(2) “Taxpayer” means any person, as defined in Section 181.01, F.S., 20required to remit any tax, surtax, surcharge, or fee listed in Section 32213.05, F.S., 34that is administered, regulated, controlled, and collected by the Department, and any 46employing unit required to pay any contribution or reimbursement required under Chapter 58443, F60.S.
61(3) “Stipulated time payment agreement” means a written agreement entered into by the Department and taxpayer which schedules payments of 81outstanding liabilities 83over a specified period of time.
89(4) “Collection action” means the issuance of a delinquent notice or billing, a tax warrant or notice of lien, or any other attempt to obtain payment of an unpaid amount. The term “collection action” does not include an attempt by an auditor to collect an assessment arising from the performance of an audit by such auditor.
145(5) “Outstanding liabilities” means any unpaid taxes, 152surtaxes, surcharges, or fees listed in Section 159213.05, F.S., 161that are administered, regulated, controlled, and collected by the Department, or 172any unpaid contributions or reimbursements required under Chapter 180443, F182.S. Outstanding liabilities also include any associated penalties, interest, fees, or collection costs.
195Rulemaking Authority 197213.06(1), 198213.21(5) FS. 200Law Implemented 202213.05, 203213.21(4), 204213.24(3), 205213.69, 206443.1316 207FS. History–New 10-4-89, Amended 4-29-03, 3-12-14.
