Fla. Admin. Code R. 12-6.006 (2026)
Standards of Conduct for Qualified Representatives
In all proceedings before the Department, the Executive Director, or the Executive Director’s designees under this chapter, all individuals qualified as a taxpayer’s representative shall comply with the provisions set forth in Uniform Rules of Procedure, Rule 28-106.107, F.A.C.
Rulemaking Authority 213.06(1), 213.21(1) FS. Law Implemented 213.21(1) FS. History–New 5-27-82, Formerly 12-6.06, Amended 3-6-03.
PART III REFUND PROTEST PROCEDURES
Effective: 3/6/2003.