Fla. Admin. Code R. 12-11.006

Current through Reg. 50, No. 124; June 25, 2024
Section 12-11.006 - Processing Requests for, and Obtaining Copies of, Technical Assistance Advisements
(1) It is the practice of the Department to process requests for advisements in chronological order and as expeditiously as possible. Compliance with a request for consideration of a particular matter ahead of its regular order, on a priority basis or by a specified time, will only be granted, in the discretion of the Department, if a special request for such handling is made. Requests for expeditious processing should be made in writing in a separate letter submitted with the advisement request entitled "Expeditious Handling Request." Requests for expeditious handling shall fully detail the circumstances which require expeditious handling of the request by the Department. Requests for expeditious handling will be considered by the Department as particular circumstances warrant. However, no assurance can be given that any advisement will be processed by the time requested.
(2) A taxpayer or the taxpayer's authorized representative, or a taxpayer association or its representative, desiring to obtain information as to the status of the taxpayer's request may do so by contacting Technical Assistance and Dispute Resolution, P. O. Box 7443, Tallahassee, Florida 32314-7443.
(3)
(a) An individual who accesses and prints a copy of a previously-issued TAA using the Department's website (www.floridarevenue.com) does not have to submit the fee required by paragraph (b).
(b) A request for a copy of a previously-issued TAA or supporting information should be mailed or faxed to Technical Assistance and Dispute Resolution, P.O. Box 7443, Tallahassee, Florida 32314-7443, FAX number (850)921-2983. An individual who mails or faxes a request for a paper copy of a previously-issued TAA or supporting information must first submit a check made payable to the Department of Revenue in an amount equal to 50 cents per page, with a minimum amount of $5.00 for each TAA or supporting information document requested.

Fla. Admin. Code Ann. R. 12-11.006

Rulemaking Authority 213.06(1), 213.22(3), (4) FS. Law Implemented 213.22(1) FS.

New 5-27-82, Formerly 12-11.06, Amended 10-24-96, 6-28-00, 1-22-01.

New 5-27-82, Formerly 12-11.06, Amended 10-24-96, 6-28-00, 1-22-01.