Fla. Admin. Code Ann. R. 12-13.010 - Special Provisions Applicable to Compromise of Estate Taxes
(1) Pursuant to Section
213.21(2)(b),
F.S., the Executive Director is granted authority to compromise and settle the
amount of taxes arising as a result of Chapter 198 and Section
213.21(3),
F.S., authorizes the Department to compromise or settle tax, penalty, or
interest in any amount.
(2) Doubt
as to liability for or collectibility of estate tax and associated interest
shall be evaluated based upon claims asserted by other states in which the
decedent may arguably have been domiciled, in addition to whether the taxpayer
has established grounds for finding doubt as to liability or collectibility in
view of conflicting rulings, decisions, or ambiguities in the law, and whether
the taxpayer has exercised ordinary care and prudence in attempting to comply
with the revenue laws applicable to the compromise and settlement of other
taxes.
(3) Reasonable cause for
compromise of penalty shall be evaluated pursuant to the provisions of Rule
12-13.007,
F.A.C.
Notes
Rulemaking Authority 213.06(1), 213.21(5) FS. Law Implemented 213.21(2)(b) FS.
New 8-10-92, Amended 5-18-94, 10-2-01, 10-29-13.
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