Florida Regulations 12-13.001: Scope of Rules
Current as of: 2024 | Check for updates
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The rules set forth in this chapter shall be used by the Executive Director or the Executive Director’s designee, as set forth hereinafter, in the exercise of the authority to settle and compromise liability for tax, interest, penalty, and service fees granted by sections 212.07(9), 212.12(14), 213.21, 213.24(3) and 215.34(2), F.S. However, special provisions applicable to settlement and compromise of estate taxes, interest, and penalty imposed pursuant to chapter 198, F.S., are set forth in Fl. Admin. Code R. 12-13.010
Rulemaking Authority 212.07(9)(c), 213.06(1), 213.21(5), (9) FS. Law Implemented 212.07(9), 212.12(14), 213.05, 213.21, 213.24(3), 215.34(2) FS. History-New 5-23-89, Amended 8-10-92, 10-2-01, 10-29-13.
Rulemaking Authority 212.07(9)(c), 213.06(1), 213.21(5), (9) FS. Law Implemented 212.07(9), 212.12(14), 213.05, 213.21, 213.24(3), 215.34(2) FS. History-New 5-23-89, Amended 8-10-92, 10-2-01, 10-29-13.
Terms Used In Florida Regulations 12-13.001
- Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.