Florida DOR Adopts Amended Regulation Concerning DOR Garnishment and Levy Procedures

The Florida Department of Revenue (DOR) Feb. 5 adopted an amended regulation concerning procedures for the DOR to levy on frozen assets. The regulation includes: 1) provisions of the updated law to include all taxes, penalties, interests, costs, surcharges, and fees authorized by law in a garnishment or levy; and 2) provides that a notice of levy may also be sent by personal service, electronic data interchanges, use of the internet, or by other electronic means. The regulation takes effect Feb. 20. [Fla. Dep’t of Revenue, Regs. Section 12-21.205, 02/05/25, Fla. Admin. Reg.]