Florida Administrative Code » Department of Revenue » Chapter 12-13

Chapter 12-13 — Compromise and Settlement

14 rules · Departmental· official chapter page

12-13.001 Scope of Rules 10/29/2013
12-13.0015 Application of Rules
12-13.002 Definitions 10/2/2001
12-13.003 Request for Settlement or Compromise (Repealed) 10/29/2013
12-13.004 Delegation of Authority to Determine Settlements or Compromises 1/19/2015
12-13.005 Grounds for Finding Doubt as to Liability 3/25/2020
12-13.006 Grounds for Finding Doubt as to Collectability 10/2/2001
12-13.0063 Grounds for Finding Department Delay in the Determination of an Amount Due 10/29/2013
12-13.0064 Relief for Inadvertent Sales and Use Tax Registration Errors 10/29/2013
12-13.007 Grounds for Reasonable Cause for Compromise of Penalties 5/23/2022
12-13.0075 Guidelines for Determining Amount of Compromise 5/23/2022
12-13.008 Procedures for Compromise and Settlement of Taxes, Interest, and Penalties 10/29/2013
12-13.009 Closing Agreements 1/11/2016
12-13.010 Special Provisions Applicable to Compromise of Estate Taxes 10/29/2013