Florida Regulations 12-17.001: Scope of Rules
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(1) The rules set forth in this chapter shall be used by the Department in exercising the authority granted by Florida Statutes § 213.21(4), to enter into agreements for scheduling payments of outstanding liabilities. These rules also implement the Taxpayer Bill of Rights statutory provision that guarantees every Florida taxpayer the right to procedures for retiring unpaid tax liabilities through stipulated time payment agreements that are based on the taxpayer’s financial position and the best interests of the state.
(2) Except for the delegations of authority provided in Fl. Admin. Code R. 12-17.004, the rules set forth in this chapter do not apply to any stipulated time payment agreement made a part of:
(a) Any closing agreement executed pursuant to Section 213.21(2)(a), F.S. and Fl. Admin. Code R. 12-13.009;
(b) Any compliance agreement entered into pursuant to Section 212.18 or 213.692, F.S.;
(c) Any proceeding pursuant to Florida Statutes Chapter 120; or
(d) The settlement of any action filed by a taxpayer in circuit court, as provided in Florida Statutes § 72.011
Rulemaking Authority Florida Statutes § 213.06(1), 213.21(5) FS. Law Implemented 212.18, 213.015(10), 213.21(2)(a), (4), 213.24(3), 213.692 FS. History-New 10-4-89, Amended 4-29-03, 3-12-14.
Terms Used In Florida Regulations 12-17.001
- Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
- 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.
(a) Any closing agreement executed pursuant to Section 213.21(2)(a), F.S. and Fl. Admin. Code R. 12-13.009;
(b) Any compliance agreement entered into pursuant to Section 212.18 or 213.692, F.S.;
(c) Any proceeding pursuant to Florida Statutes Chapter 120; or
(d) The settlement of any action filed by a taxpayer in circuit court, as provided in Florida Statutes § 72.011
Rulemaking Authority Florida Statutes § 213.06(1), 213.21(5) FS. Law Implemented 212.18, 213.015(10), 213.21(2)(a), (4), 213.24(3), 213.692 FS. History-New 10-4-89, Amended 4-29-03, 3-12-14.