Florida Regulations 12-17.002: Definitions
Current as of: 2024 | Check for updates
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(1) “”Department”” means the Florida Department of Revenue.
(2) “”Taxpayer”” means any person, as defined in Florida Statutes § 1.01, required to remit any tax, surtax, surcharge, or fee listed in Florida Statutes § 213.05, that is administered, regulated, controlled, and collected by the Department, and any employing unit required to pay any contribution or reimbursement required under Florida Statutes Chapter 443
(3) “”Stipulated time payment agreement”” means a written agreement entered into by the Department and taxpayer which schedules payments of outstanding liabilities over a specified period of time.
(4) “”Collection action”” means the issuance of a delinquent notice or billing, a tax warrant or notice of lien, or any other attempt to obtain payment of an unpaid amount. The term “”collection action”” does not include an attempt by an auditor to collect an assessment arising from the performance of an audit by such auditor.
(5) “”Outstanding liabilities”” means any unpaid taxes, surtaxes, surcharges, or fees listed in Florida Statutes § 213.05, that are administered, regulated, controlled, and collected by the Department, or any unpaid contributions or reimbursements required under Florida Statutes Chapter 443 Outstanding liabilities also include any associated penalties, interest, fees, or collection costs.
Rulemaking Authority Florida Statutes § 213.06(1), 213.21(5) FS. Law Implemented 213.05, 213.21(4), 213.24(3), 213.69, 443.1316 FS. History-New 10-4-89, Amended 4-29-03, 3-12-14.
Terms Used In Florida Regulations 12-17.002
- Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
- Lien: A claim against real or personal property in satisfaction of a debt.
(3) “”Stipulated time payment agreement”” means a written agreement entered into by the Department and taxpayer which schedules payments of outstanding liabilities over a specified period of time.
(4) “”Collection action”” means the issuance of a delinquent notice or billing, a tax warrant or notice of lien, or any other attempt to obtain payment of an unpaid amount. The term “”collection action”” does not include an attempt by an auditor to collect an assessment arising from the performance of an audit by such auditor.
(5) “”Outstanding liabilities”” means any unpaid taxes, surtaxes, surcharges, or fees listed in Florida Statutes § 213.05, that are administered, regulated, controlled, and collected by the Department, or any unpaid contributions or reimbursements required under Florida Statutes Chapter 443 Outstanding liabilities also include any associated penalties, interest, fees, or collection costs.
Rulemaking Authority Florida Statutes § 213.06(1), 213.21(5) FS. Law Implemented 213.05, 213.21(4), 213.24(3), 213.69, 443.1316 FS. History-New 10-4-89, Amended 4-29-03, 3-12-14.