Fla. Admin. Code r. 12-21.001 - Scope; Delegation of Authority

12-21.001 Scope; Delegation of Authority.

(1) This chapter covers instances in which the Department issues a warrant with regard to any tax it administers. The filing of a warrant and associated judgment lien certificate establish the State of Florida’s interest and priority as a creditor. Parts I and II of this chapter indicate when the Department will take additional enforcement actions.

(2) The Executive Director of the Department is authorized to issue a delegation of authority setting forth those positions that are authorized to issue, satisfy, cancel, amend, release, in whole or in part, or withdraw warrants, and to subordinate the Department’s lien, to issue and release jeopardy assessments and related warrants, to issue an execution to a sheriff, and to freeze, levy, or sell a taxpayer’s property. Any such delegation will be in writing, signed by the Executive Director. Copies of written delegations of authority are maintained on file with the agency clerk in the Office of the General Counsel.

Rulemaking Authority 198.08, 199.202, 202.26(3), 212.18(2), 213.06(1) FS. Law Implemented 55.10, 55.202, 55.204, 56.27, 198.20, 198.22, 198.33, 199.262, 201.16, 202.33, 202.36, 206.075, 206.18, 206.97, 206.9835, 206.9915, 211.125, 211.33, 212.14, 212.15, 213.67, 213.69, 213.73, 213.731, 213.732, 213.733, 213.74, 213.75, 213.758, 220.827, 220.829, 336.021, 336.025, 403.718(3)(a), 403.7185(3)(a), 443.1316, 538.11, 624.5092, 681.117 FS. History–New 7-1-88, Amended 3-12-14.