Fla. Admin. Code Ann. R. 12-16.004 - Delegation of Authority

(1) In addition to the statutory authority granted by section 213.23, F.S., the Executive Director of the Department has authority to enter into consent agreements or extensions of consent agreements with taxpayers under authority granted by the Governor and Cabinet acting as the head of the Department. Cross Reference: rule 12-3.007, F.A.C.

(2) The Executive Director of the Department is authorized to issue a delegation of authority setting forth those positions authorized to enter into consent agreements and extensions of consent agreements with taxpayers under section 213.23, F.S. Any such delegation will be in writing, signed by the Executive Director. Copies of written delegations of authority are maintained on file with the agency clerk in the Office of General Counsel.

Notes

Fla. Admin. Code Ann. R. 12-16.004

Rulemaking Authority 213.06(1) FS. Law Implemented 213.23 FS.

New 12-28-88, Amended 3-16-93, 12-2-03, 9-13-10, 10-29-13.

New 12-28-88, Amended 3-16-93, 12-2-03, 9-13-10, 10-29-13.