Fla. Admin. Code Ch. 12-13 – Compromise and Settlement | Midpage

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Florida Administrative Code

Chapter 12-13

Fla. Admin. Code Ch. 12-13

Compromise and Settlement

12-13.001Scope of Rules 12-13.002Definitions 12-13.004Delegation of Authority to Determine Settlements or Compromises 12-13.005Grounds for Finding Doubt as to Liability 12-13.006Grounds for Finding Doubt as to Collectability 12-13.0063Grounds for Finding Department Delay in the Determination of an Amount Due 12-13.0064Relief for Inadvertent Sales and Use Tax Registration Errors 12-13.007Grounds for Reasonable Cause for Compromise of Penalties 12-13.0075Guidelines for Determining Amount of Compromise 12-13.008Procedures for Compromise and Settlement of Taxes, Interest, and Penalties 12-13.009Closing Agreements 12-13.010Special Provisions Applicable to Compromise of Estate Taxes