FL Dept Rev - Administrative Rules - Rule Number 12-13.0076

Skip menu navigation

Taxes » Law » Florida Proposed Rules

Administrative Rules

Rule 12-3.0015, F.A.C.
Rule 12-3.0017, F.A.C.
Rule 12-6.0015, F.A.C.
Rule 12-13.0074, F.A.C.
Rule 12-13.0076, F.A.C.
Rule 12-16.003, F.A.C.
Rule 12-18.001, F.A.C.
Rule 12-18.004, F.A.C.
Rule 12-22.005, F.A.C.
Rule 12-22.007, F.A.C.
Rule 12-29.002(5), F.A.C.
Rule 12-29.003(2), F.A.C.

Florida Proposed Rules

Proposed Rule categories:

Administrative Rules

Child Support Enforcement

Communications Services Tax

Corporate Income Tax

Discretionary Sales Surtax

Documentary Stamp Tax

Gross Receipts Tax

Insurance Premium Tax

Motor Vehicle Warranty Fee

Perchloroethylene Tax

Property Tax Oversight

Rental Car Surcharge

Sales and Use Tax

Secondhand Dealers

Solid Waste Fee

Tax on Dry-cleaning

Unemployment Tax

Rule Number:12-13.0076

Rule Title:Calculation of Penalty Subject to Compromise for Reasonable Cause

Workshop Notice:

Rule Development Text:

Workshop Notice:

Workshop Notice:

Workshop Notice:

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.