Fla. Admin. Code r. 12-11.001 - General Explanation of Provisions
Current as of January 1, 1970
12-11.001 General Explanation of Provisions.
Under the provisions of Section 213.22, F.S., the Department of Revenue is granted the discretionary authority to issue technical assistance advisements to taxpayers. Pursuant to this authority, it is the practice of the Department of Revenue to answer inquiries of taxpayers, whenever deemed appropriate and in the interest of sound tax management, pertaining to the tax effects and consequences of their acts and transactions.
Rulemaking Authority 213.22(3) FS. Law Implemented 213.22 FS. History–New 5-27-82, Formerly 12-11.01.
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