Fla. Admin. Code r. 12-13.001 - Scope of Rules
Current as of January 1, 1970
12-13.001 Scope of Rules.
The rules set forth in this chapter shall be used by the Executive Director or the Executive Director’s designee, as set forth hereinafter, in the exercise of the authority to settle and compromise liability for tax, interest, penalty, and service fees granted by Sections 212.07(9), 212.12(14), 213.21, 213.24(3) and 215.34(2), F.S. However, special provisions applicable to settlement and compromise of estate taxes, interest, and penalty imposed pursuant to Chapter 198, F.S., are set forth in Rule 12-13.010, F.A.C.
Rulemaking Authority 212.07(9)(c), 213.06(1), 213.21(5), (9) FS. Law Implemented 212.07(9), 212.12(14), 213.21, 213.24(3), 215.34(2) FS. History–New 5-23-89, Amended 8-10-92, 10-2-01, 10-29-13.
Disclaimer. This may not be the most current version of this information. Users should consult official sources to verify information on this site is recent and current. Marble does not warrant or represent the accuracy, completeness or reliability of the information contained on this site.