R. 12-13.001 Scope of Rules
R. 12-13.002 Definitions
R. 12-13.004 Delegation of Authority to Determine Settlements or Compromises
R. 12-13.005 Grounds for Finding Doubt as to Liability
R. 12-13.006 Grounds for Finding Doubt as to Collectibility
R. 12-13.0063 Grounds for Finding Department Delay in the Determination of an Amount Due
R. 12-13.0064 Relief for Inadvertent Sales and Use Tax Registration Errors
R. 12-13.007 Grounds for Reasonable Cause for Compromise of Penalties
R. 12-13.0075 Guidelines for Determining Amount of Compromise
R. 12-13.008 Procedures for Compromise and Settlement of Taxes, Interest, and Penalties
R. 12-13.009 Closing Agreements
R. 12-13.010 Special Provisions Applicable to Compromise of Estate Taxes

Terms Used In Florida Regulations > Chapter 12-13 - Compromise and Settlement

  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Decedent: A deceased person.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fraud: Intentional deception resulting in injury to another.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Personal property: All property that is not real property.
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • Statute: A law passed by a legislature.
  • Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.