Fla. Admin. Code R. 12-21.002

Current through Reg. 50, No. 217; November 5, 2024

Section 12-21.002 - Warrants and Liens

(1) Warrants. The Department will issue a warrant:

(a) When an assessment has been made and collection efforts have been unsuccessful;

(b) When an assessment is made pursuant to the provisions of Section 202.35(3), 202.36(1), 206.18(1), (2), 212.12(5)(b), 212.14(1), 213.758 or 220.813, F.S.; or

(c) When any tax becomes delinquent and is in jeopardy. When jeopardy is asserted in or with an assessment, the Department will proceed in the manner specified for jeopardy assessment in Section 213.732, F.S., and Rule 12-21.005, F.A.C. However, when jeopardy is asserted in or with an assessment for reemployment tax imposed under the authority of Chapter 443, F.S., the Department will proceed as provided in Section 443.141(3)(g), F.S.

(2) When any tax becomes delinquent, but there is no jeopardy, the Department must provide the taxpayer 30 days notice, informing the taxpayer that a warrant will be issued or notifying the taxpayer that such action is indicated or authorized under the circumstances.

(3)

(a) Each warrant will be issued for the amount of tax, fees, and surcharges due or estimated to be due, together with the interest, penalties, administrative fees, and costs of collection. The warrant will be directed to the sheriff of those counties of the state in which the delinquent taxpayer's property or any part thereof may be situated and will be recorded with the appropriate Clerk(s) of the Circuit Court. Upon recording, the warrant becomes a lien in favor of the state upon the taxpayer's real property in that county in the same manner as a recorded judgment and in the amount indicated by the warrant.

(b) When a warrant is issued, the Department will also file a judgment lien certificate with the Department of State, pursuant to the provisions of Chapter 55, F.S. Upon filing, the amount of the judgment lien certificate will become a lien upon the delinquent taxpayer's personal property in this state, wherever located, which is subject to execution.

(c) The lien in favor of the state expires twenty (20) years after the date of the original filing of the warrant. However:

1. Liens for estate taxes arising under the authority of Chapter 198, F.S., are enforceable for twelve (12) years on the gross estate of the decedent, and irrespective of other laws extending such liens, in no event can such liens continue for more than twenty (20) years after the date of death of the decedent, subject to the provisions of Sections 198.22 and 198.33, F.S.;

2. Liens for reemployment assistance tax imposed under Chapter 443, F.S., expire ten (10) years after the date of the original filing of the warrant; and,

a. Liens for corporate income tax imposed under Chapter 220, F.S., created by an assessment pursuant to a notice of deficiency will expire unless a warrant is filed within five (5) years from the date proceedings in court for review have terminated or the time for initiating such review has expired.

b. Liens for corporate income tax imposed under Chapter 220, F.S., created by assessment pursuant to the filing of a return without payment of the tax, penalty, or interest shown to be due will expire unless a warrant is filed within five (5) years from the date such return was filed.

(d) An action to collect tax cannot be commenced after the expiration of the lien securing payment.

(4) The Department will enter into written agreements to subordinate or release a lien (in whole or in part).

(5) The personal liability of a purchaser or transferee pursuant to Sections 206.18(2), 213.758 and 220.829, F.S., does not create a lien upon such purchaser's property. Rather, the procedures outlined in this rule chapter must be followed to create and enforce a lien in favor of the state.

Fla. Admin. Code Ann. R. 12-21.002

Rulemaking Authority 198.08, 199.202, 202.26(3), 212.18(2), 213.06(1) FS. Law Implemented 55.10, 55.202, 55.204(2), 95.091(1)(b), 198.20, 198.22, 198.33, 199.262, 201.16, 202.33(3), 202.35, 202.36, 206.075, 206.18, 206.97, 206.9835, 206.9915, 211.125, 211.33, 212.12, 212.14, 212.15, 213.69, 213.731, 213.732, 213.758, 220.813, 220.827, 220.829, 336.021, 336.025, 403.718(3)(a), 403.7185(3)(a), 443.131(3)(g), 443.141(3)(a), 538.11, 624.5092, 681.117 FS.

New 7-1-88, Amended 8-10-92, 3-12-14.