Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-22 - CONFIDENTIALITY AND DISCLOSURE OF TAX INFORMATION › Section 12-22.006 - Delegation of Authority

Current through Reg. 50, No. 138; July 16, 2024
(1) The
				Authority to disclose state tax information is delegated to certain positions
				within the Department. Employees within these positions shall determine that
				request for disclosure of tax information meet the statutory provisions for
				disclosure in section
				213.053, F.S., and shall follow
				the procedures for disclosure in rule
				12-22.005, F.A.C.
(2) Specific responsibilities are delegated
				to the following positions within the Department to ensure the confidentiality
				of tax information and coordinate requests for authorized disclosure of tax
				information within the Department.
(a) Program
				Directors having primary custody or control of returns or tax return
				information will determine that the necessary safeguards are in place to
				prevent the unauthorized use or disclosure of state or federal tax information.
				They shall issue appropriate written instructions to employees under their
				supervision and shall adopt measures to ensure that employees remain thoroughly
				familiar with and strictly adhere to the rules and procedures governing
				confidentiality and the disclosure of tax information. They are responsible for
				publishing specific procedures to ensure the security of confidential tax
				information during emergency conditions.
(b) The Security and Disclosure Officer is
				responsible for the development of security directives and the periodic review
				of security procedures within the Department. A report of all findings is
				furnished to the Executive Director for action as deemed appropriate. The
				Security and Disclosure Officer is the Federal/State Coordinator, and is
				responsible for the development of information sharing agreements with
				appropriate federal and state agencies. This person acts as liaison with
				federal and state agencies and their appropriate administrators concerning the
				exchange of tax information. The Security and Disclosure Officer reviews all
				requests from counties and taxing districts requesting information in
				accordance with section
				213.053(10),
				F.S., for statutory compliance. Accordingly, the Security and Disclosure
				Officer is authorized to receive and request any tax information within the
				Department of Revenue or the above referenced entities, when such information
				will facilitate performance of these duties and responsibilities.
(c) The Records Center Manager, Return and
				Revenue Processing, is designated as the Custodian of Records for the
				Department. The Records Center Manager is responsible for copying and
				certifying tax records for use in court and the processing of requests to
				inspect or receive copies of returns.
(d) The Criminal Investigations Process
				Owner, is designated as the custodian of the reports of large currency
				transactions and is responsible for disclosure of documents and information
				filed with the Department under section
				896.102(1),
				F.S., pursuant to a subpoena served under section
				213.053(9),
				F.S.
(e) Employees of the
				Department of Revenue shall be required, at least annually, to review the
				procedures governing confidentiality and the authorized disclosure of
				confidential information and to certify that they are familiar with them. All
				new employees are required to read the policy and procedures regarding
				confidentiality and to certify that they have read and understand them.
				Employees who are terminating their employment with the Department shall
				certify that they are still subject to the confidentiality and penalty
				provisions of section
				213.053, F.S., as it pertains to
				their knowledge of confidential tax information maintained by the Department of
				Revenue.