Administrative Rules |
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Rule 12-3.007, F.A.C. |
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| Rule Number:12-13.0076, F.A.C. | |
| Rule Title:Calculation of Penalty Subject to Compromise for Reasonable Cause | |
| Rule Development Text: | 01/31/08 |
| Workshop Notice: | 02/19/08 |
| Workshop Notice: | 05/23/07 |
| Workshop Notice: | 08/09/06 |
| Workshop Notice: | 05/25/05 |
| Purpose:The purpose is to incorporate the provisions of the Expert System for Determining Reasonable Cause for Penalty Compromise. This system is currently under development by the Department for purposes of providing guidelines for determining the amount of compromise of penalty. The effect of the proposed amendments, when adopted, will be that the provisions of the Expert System for Determining Reasonable Cause for Penalty Compromise will be incorporated into the guidelines for determining the amount of compromise of penalty established in this administrative rule. | |