The meanings ascribed to the words and terms listed below shall be applicable, unless a different meaning is clearly indicated by the context in which the word or term is used.
    (1) “”Compromise”” means a reduction of the amount of tax, interest, or penalty imposed to an amount less than the amount of tax, interest, or penalty imposed under a revenue law of this state, or a reduction in the amount of refund requested by a taxpayer. “”Compromise”” does not include correction of an error through cancellation of an erroneous billing, revision or withdrawal of an erroneous proposed assessment or billing, or other corrective actions taken by the Department.
    (2) “”Department”” means the Florida Department of Revenue.
    (3) “”Reasonable cause”” means a basis for compromise of penalty which has been shown to exist based upon the facts and circumstances of the specific case and which reflects that the taxpayer exercised ordinary care and prudence in complying with a revenue law of this state, as provided in sections 213.21(2) and (3), F.S.
    (4) “”Revenue law of this state”” means any statute listed in Florida Statutes § 72.011(1), that imposes a tax, penalty or interest, surcharge, permit, or fee collected by the Department.
    (5) “”Settle”” means the resolution of a particular taxpayer’s liability for tax, interest, or penalty, or the resolution of a taxpayer’s refund request, by the Department under the provisions of this rule chapter.
    (6) “”Taxpayer”” means a person subject to a revenue law of this state.
    (7) In relation to an act or omission which constitutes a violation of the revenue laws of this state, “”willful”” means with actual knowledge or belief that such act or omission constitutes such violation and with intent nevertheless to commit or cause such act or omission.
Rulemaking Authority Florida Statutes § 213.06(1), 213.21(5) FS. Law Implemented Florida Statutes § 213.21. History-New 5-23-89, Amended 8-10-92, 10-2-01.