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Florida Proposed Rules


Rule Number:Rule Title
12-6.003Protest of Notices of Proposed Assessment Issued by the Department Which Result From an Audit

Next Step:A hearing will be held, if requested in writing, at 9:00 a.m. on January 14, 2025, in Building 1, Room 1221, 2450 Shumard Oak Boulevard in Tallahassee. An agenda and materials for the hearing are available below.


Hearing Information:January 14, 2025
Package Filed with JAPC:December 20, 2024
Notice of Proposed Rule:December 18, 2024 (Vol. 50, No. 245)
Cabinet Meeting for Hearing:December 17, 2024
Revised Notice of Public Meeting - Cabinet for Hearing:December 12, 2024 (Vol. 50. No. 241)
Notice of Public Meeting - Cabinet for Hearing:December 11, 2024 (Vol. 50. No. 240)
Workshop Transcript:August 15, 2024
Workshop Information:August 15, 2024
Draft Rule Language:August 15, 2024
Notice of Rule Development:August 1, 2024 (Vol. 50, No. 150)

Purpose:    The purpose of the draft amendments to Rule 12-6.003, F.A.C. (Protest of Notices of Proposed Assessment Issued by the Department Which Result From an Audit) is to remove the use of the term "Assessment" in the rule when referring to a Notice of Proposed Assessment and to clarify when a proposed assessment for which a written protest is filed with the Department becomes a final assessment.