Florida Statute 213.018 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 213
STATE REVENUE LAWS: GENERAL PROVISIONS

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F.S. 213.018

213.018 Taxpayer problem resolution program; taxpayer assistance orders.—A taxpayer problem resolution program shall be available to taxpayers to facilitate the prompt review and resolution of taxpayer complaints and problems which have not been addressed or remedied through normal administrative proceedings or operational procedures and to assure that taxpayer rights are safeguarded and protected during tax determination and collection processes.

(1) The Chief Inspector General shall appoint a taxpayers’ rights advocate, and the executive director of the Department of Revenue shall designate adequate staff to administer the taxpayer problem resolution program.

(2) The taxpayers’ rights advocate may, with or without a formal written request from the taxpayer, issue a taxpayer assistance order that suspends or stays actions or proposed actions by the department when a taxpayer suffers or is about to suffer a significant hardship as a result of a tax determination, collection, or enforcement process.

(a) Relief or remedy may be granted by a taxpayer assistance order only as an extraordinary measure. The process shall not be used to contest the merits of a tax liability or as a substitute for informal protest procedures or normal administrative or judicial proceedings for the review of a tax assessment or collection action or denial of refund.

(b) The running of the period of limitations on assessment shall be tolled from the date of a taxpayer’s request for a taxpayer assistance order until either the date the request is denied or the date specified in the taxpayer assistance order, whichever is applicable.

History.—s. 2, ch. 92-315; s. 39, ch. 2018-118.

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Amendments to 213.018

Arrestable Offenses / Crimes under Fla. Stat. 213.018

Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 213.018.

Annotations, Discussions, Cases:

Cases Citing Statute 213.018

Total Results: 4

Ervin v. Collins

Court: Supreme Court of Florida | Date Filed: 1956-03-05

Citation: 85 So. 2d 852, 59 A.L.R. 2d 706

Snippet: a fractional term. McGinnis v. Cossar, 230 Ky. 213, 18 S.W.2d 988, 989, follows the same reasoning as

Southern Utilities Co. v. Davis

Court: Supreme Court of Florida | Date Filed: 1925-07-20

Citation: 105 So. 315, 90 Fla. 168

Snippet: 918; Yergy v. Helena Light Power Co., 39 Mont. 213,18 Ann. Cas. 1201 note 1209 citing many cases. The

Montgomery v. State

Court: Supreme Court of Florida | Date Filed: 1908-01-15

Citation: 55 Fla. 97

Snippet: 572; Williams v. State of Mississippi 170 U. S. 213, 18 Sup. Ct. Rep. 583; Carter v. State of Texas, 177

Williams v. Crocker

Court: Supreme Court of Florida | Date Filed: 1895-06-15

Citation: 36 Fla. 61

Snippet: court against the said defendants in the sum of $213.18 damages, and $7.73 costs of suit, on the-*69.'30th