Florida Administrative Code

Fla. Admin. Code R. 12-6.006 (2026)

Standards of Conduct for Qualified Representatives

✓ current as of September 2026
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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.