(1) In addition to the statutory authority granted by Florida Statutes § 213.21(4), the Executive Director of the Department has authority to enter into agreements with taxpayers for scheduling payments for outstanding liabilities under authority granted by the Governor and Cabinet as the head of the Department.
    (2) The Executive Director of the Department is authorized to issue a delegation of authority setting forth those positions authorized to enter into stipulated time payment agreements with taxpayers under Florida Statutes § 213.21(4) 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 General Counsel.
Rulemaking Authority 20.05(1)(e), 213.06(1), 213.21(5) FS. Law Implemented 213.21(4), 213.24(3) FS. History-New 10-4-89, Amended 10-5-92, 8-17-94, 4-29-03, 9-13-10, 3-12-14.