Under the provisions of Florida Statutes § 213.22, the Department of Revenue is granted the discretionary authority to issue technical assistance advisements to taxpayers. Pursuant to this authority, it is the practice of the Department of Revenue to answer inquiries of taxpayers, whenever deemed appropriate and in the interest of sound tax management, pertaining to the tax effects and consequences of their acts and transactions.
Rulemaking Authority Florida Statutes § 213.22(3). Law Implemented Florida Statutes § 213.22. History-New 5-27-82, Formerly 12-11.01.