(1) In addition to the statutory authority granted by Florida Statutes § 213.23, the Executive Director of the Department has authority to enter into consent agreements or extensions of consent agreements with taxpayers under authority granted by the Governor and Cabinet acting as the head of the Department. Cross Reference: Fl. Admin. Code R. 12-3.007
    (2) The Executive Director of the Department is authorized to issue a delegation of authority setting forth those positions authorized to enter into consent agreements and extensions of consent agreements with taxpayers under Florida Statutes § 213.23 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 Florida Statutes § 213.06(1). Law Implemented Florida Statutes § 213.23. History-New 12-28-88, Amended 3-16-93, 12-2-03, 9-13-10, 10-29-13.