Fla. Admin. Code r. 12D-9.036 - Procedures for Petitions on Denials of Tax Deferrals
12D-9.036 Procedures for Petitions on Denials of Tax Deferrals.
(1) The references in these rules to the tax collector are for the handling of petitions of denials of tax deferrals under [Section 197.2425, F.S.](/navigator/019eacf4-c554-746e-9903-cb1eeeac84ae/department_12.division_d.chapter_9.part_ii.rule_036), and petitions of penalties imposed under Section 197.301, F.S.
(2) To the extent possible where the context will permit, such petitions shall be handled procedurally under this rule chapter in the same manner as denials of exemptions.
Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.032, 194.036, 197.2425, 197.301 FS. History–New 3-30-10, Amended 11-1-12.