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Florida Administrative Code (Last Updated: June 27, 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) Every stipulated time payment agreement executed under this chapter will specify the name, 15business partner number, 18account identification number, and audit identification number, if applicable, of the taxpayer; the taxpayer’s current business address and the current address of the physical location of the business; the type of tax and the taxable periods covered; the date of the assessment, warrant, 61or notice of lien, 65and the terms of the agreement.
71(2) Every stipulated time payment agreement must be signed on behalf of the Department by a person with delegated authority to enter into the agreement under Rule 9812-17.004, 99F.A.C.
100(3) Every stipulated time payment agreement must be signed by the taxpayer or the taxpayer’s representative with authority to enter into the agreement on behalf of the taxpayer.
128(a) In the case of a corporate taxpayer, an officer of the corporation must sign the agreement unless paragraph (c) of this subsection is applicable.
153(b) An officer’s or fiduciary’s signature on a stipulated time payment agreement made by or for a taxpayer is prima facie evidence that such individual was authorized to sign the agreement on behalf of the taxpayer.
189(c) A stipulated time payment agreement may be signed by a representative of the taxpayer who files with the Department a Power of Attorney and Declaration of Representative (Form DR-835, incorporated by reference in Rule 22412-6.0015, 225F.A.C226.)227.
228(4) A stipulated time payment agreement will become effective when it has been executed by all parties. 245Any modification of the terms of the agreement must be in writing and executed by all parties. 262Upon presentation of the agreement, the Department will provide the taxpayer with a detailed amortization schedule of payments required for satisfaction of the 285outstanding liabilities.
287Rulemaking Authority 289213.06(1), 290213.21(5) FS. 292Law Implemented 294213.05, 295213.21(2), 296(4), 297213.24(3), 298213.69, 299443.1316 300FS. History–New 10-4-89, Amended 10-5-92, 8-17-94, 4-29-03, 3-12-14.
