SB346-SA2,1,9
9"71.10
(6m) (a) A formerly married or remarried".
SB346-SA2,2,312
71.80
(19) (c)
Inapplicability to computation of amount. Paragraph Except at
13the request of the department, paragraph (a) does not apply to items which must be
1taken into account in making the computations necessary to determine the total
2amount required to be shown on a form, statement or other document but applies
3only to such final amount.".
SB346-SA2,3,126
71.92
(3) Any taxpayer may petition the department of revenue to compromise
7his or her delinquent income or franchise taxes including the costs, penalties and
8interest.
Such The petition shall set forth a sworn statement of the taxpayer and
9shall be in
such a form
as that the department
shall prescribe prescribes and the
10department may examine the petitioner under oath concerning the matter. If the
11department finds that the taxpayer is unable to pay the taxes, costs, penalties and
12interest in full
, it shall determine the amount the taxpayer is able to pay and shall
13enter an order reducing such taxes, costs, penalties and interest in accordance with
14such the determination.
Such The order shall provide that
such the compromise
15shall be, if paid in a lump sum, is effective only if paid within 10 days
or the order
16shall provide that the compromise is effective if paid within one year if the
17department agrees to set up a payment schedule. The department or its collection
18agents upon receipt of
such the order shall accept payment in accordance with the
19order. Upon payment
of the total amount due under the order, the department shall
20credit the unpaid portion of the principal amount of such taxes and make appropriate
21record of the unpaid amount of penalties, costs, and interest accrued to the date of
22such the order. If within 3 years of the date of
such the compromise order
or the date
23of a final payment under a payment schedule, whichever is later, the department
24shall ascertain ascertains that the taxpayer has an income or property sufficient to
1enable the taxpayer to pay the remainder of the tax including costs, penalty and
2interest the department shall reopen
said the matter and order the payment in full
3of such taxes, costs, penalties and interest. Before the entry of
such the order a notice
4shall be given to the taxpayer in writing advising of the intention of the department
5of revenue to reopen
such the matter and fixing a time and place for the appearance
6of the taxpayer if the taxpayer desires a hearing. Upon entry of
such the order the
7department of revenue shall make an appropriate record of the principal amount of
8such the taxes, penalties, costs and interest ordered to be paid and such taxes shall
9be immediately due and payable and shall thereafter be subject to the interest
10provided by s. 71.82 (2), and the department shall immediately proceed to collect the
11same together with the unpaid portion of penalty, costs, and interest accrued to the
12date of the compromise order.".
