(1) TAX AND TAX ASSESSMENTS PENALTIES – DIVISION OF ALCOHOLIC BEVERAGES AND TOBACCO. Any tax assessment, assessment penalty or interest assessment issued by the Department of Business and Professional Regulation, Division of Alcoholic Beverages and Tobacco, becomes final for purposes of Section 72.011, Florida Statutes, when a Notice of Assessment indicating an assessment and/or assessment penalty and/or interest assessment has been served on a taxpayer.
    (2) TAX AND TAX ASSESSMENTS PENALTIES – DIVISION OF PARI-MUTUEL WAGERING. Any tax assessment, assessment penalty or interest assessment issued by the Department of Business and Professional Regulation, Division of Pari-Mutuel Wagering, becomes final for purposes of Section 72.011, Florida Statutes, when an administrative complaint or other charging document indicating an assessment and/or assessment penalty and/or interest assessment has been served on a taxpayer.
    (3) TAX REFUND DENIAL. Any tax refund denial issued by the Department of Business and Professional Regulation becomes final for purposes of Section 72.011, Florida Statutes, when final agency action is taken by the Department concerning the refund request and taxpayer is notified of this decision and advised of alternatives available to the taxpayer for contesting the action taken by the agency.
Specific Authority 72.011(2)(b)3. FS. Law Implemented 72.011, 72.031 FS. History-New 2-19-98.