12-21.201. Scope

This part explains the procedures that will be used by the Department to implement the authority granted in section 213.67, F.S. These procedures enable the Department to identify and freeze the assets of any taxpayer who owes delinquent taxes, fees, surcharges, penalties, interest, administrative fees, or costs of collection. These procedures also will be used to levy upon such assets and collect the delinquent amount owed. The Department will freeze the assets of a delinquent taxpayer pursuant to section 206.18(4), F.S., using the procedures established in this rule chapter.