reglab/statecodes huggingface dataset:
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-21 - LEVY, SEIZURE AND SALE OF PROPERTY › Part II - ADMINISTRATIVE GARNISHMENT FOR UNPAID TAXES › Section 12-21.203 - Notification to Custodians; Custodial Responsibilities

Current through Reg. 50, No. 138; July 16, 2024
(1) To initiate a garnishment procedure, the
				  Department will send a Notice of Freeze by registered mail, personal service,
				  facsimile, electronic data interchange, use of the Internet, or by other
				  electronic means to custodians exercising control or possession of a delinquent
				  taxpayer's assets.
(2) The Notice
				  of Freeze will state the Department's authority to initiate the garnishment
				  procedure; specifically identify the delinquent taxpayer subject to
				  garnishment; indicate the dates during which the freeze of assets is effective;
				  specify the amount of the delinquent taxpayer's assets that must be frozen by
				  the custodian; and describe the custodian's responsibilities pursuant to
				  section 213.67, F.S., and this
				  rule.
(3) The Notice of Freeze
				  informs the custodian of the following:
(a)
				  The custodian is prohibited from transferring or otherwise disposing of the
				  specified partial amount or the entire amount of the delinquent taxpayer's
				  assets in the custodian's control or possession at the time of receipt of the
				  Notice of Freeze, or any additional assets of which the custodian subsequently
				  acquires control or possession, in any manner whatsoever, during the time
				  period prescribed by the notice, unless written consent is given by the
				  Department. The Department will notify each custodian that assets in excess of
				  the amount stipulated in the notice, wherever held, are not subject to the
				  freeze.
(b) The Notice of Freeze is
				  effective as of the date of its receipt, and remains in effect until the
				  custodian receives a subsequent notice from the Department with further
				  instructions, or until sixty (60) days have elapsed from the date of its
				  receipt. If the delinquent taxpayer contests the intended levy in circuit court
				  or under chapter 120, F.S., within the time period specified under section
				  213.67, F.S., the Department
				  will notify the custodian that the Notice of Freeze will remain in effect until
				  a final resolution is achieved.
(c)
				  If, during the time period prescribed by this notice, a custodian makes any
				  transfer or disposition of the assets required to be withheld, the custodian
				  will be liable for any indebtedness owed to the Department by the delinquent
				  taxpayer to the extent of the value of the assets, if the state is unable to
				  recover the indebtedness solely by reason of the transfer or
				  disposition.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-21 - LEVY, SEIZURE AND SALE OF PROPERTY › Part II - ADMINISTRATIVE GARNISHMENT FOR UNPAID TAXES › Section 12-21.204 - Issuance of Notice of Intent to Levy; Procedures

Current through Reg. 50, No. 138; July 16, 2024
(1) Prior to levying against the assets of a
				  delinquent taxpayer for which a Notice of Freeze has been issued pursuant to
				  rule 12-21.203, F.A.C., the
				  Department will send the delinquent taxpayer, by certified or registered mail
				  or hand-delivery, a Notice of Intent to Levy. Thirty days or more before the
				  Department may levy, a Notice of Intent to Levy will be given in person or sent
				  to the delinquent taxpayer's last known address. The notice informs the
				  delinquent taxpayer that the Department intends to levy on the frozen assets
				  held by custodians, as specified in the Notice of Freeze already issued to such
				  custodians.
(2) The Notice of
				  Intent to Levy explains to the delinquent taxpayer:
(a) The provisions of section
				  213.67, F.S., and this rule
				  chapter regarding the levy and sale of property for collection of delinquent
				  taxes, fees, surcharges, penalties, interest, administrative fees, and costs of
				  collection;
(b) The administrative
				  and judicial appeals available to the delinquent taxpayer, including the
				  procedures for pursuing such appeals; and,
(c) Any alternatives available to the
				  delinquent taxpayer that will prevent the proposed
				  levy.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-21 - LEVY, SEIZURE AND SALE OF PROPERTY › Part II - ADMINISTRATIVE GARNISHMENT FOR UNPAID TAXES › Section 12-21.205 - Departmental Levy on Frozen Assets; Procedures

Current through Reg. 50, No. 138; July 16, 2024
(1)
(a) If
				  the delinquent taxpayer does not, within 21 days after the date of receipt of
				  the Notice of Intent to Levy, pay the delinquent taxes, penalties, interest,
				  administrative fees, and costs of collection owed as referenced in the Notice
				  of Intent to Levy, or bring lawful action to contest the Notice of Intent to
				  Levy, the Department will levy upon any assets controlled or possessed by the
				  custodians.
(b) If the delinquent
				  taxpayer, within 21 days after the date of receipt of the Notice of Intent to
				  Levy, files a lawful action contesting this intended levy pursuant to chapter
				  120, F.S., or in circuit court, the Department will issue a Notice of Contested
				  Intent to Levy to the custodian. The Department will not proceed to levy on
				  such frozen assets until there is a final resolution in its favor.
(c) If the delinquent taxpayer contests the
				  intended levy, the Notice of Freeze will remain in effect until there is a
				  final resolution.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-21 - LEVY, SEIZURE AND SALE OF PROPERTY › Part II - ADMINISTRATIVE GARNISHMENT FOR UNPAID TAXES › Section 12-21.208 - Withholding of Vendor Payments

Current through Reg. 50, No. 138; July 16, 2024
(1) This
				  rule explains the procedures used by the Department to implement the authority
				  granted in section 213.67(9),
				  F.S., that requires the Department to provide the Chief Financial Officer a
				  listing of taxpayers for which warrants are outstanding and for which the
				  Department is authorized to levy upon certain payments.
(2) The Department will request that payments
				  to any person, as defined in section
				  212.02, F.S., who provides
				  commodities or services to the State, leases real property to the State, or
				  constructs a public building or public work for the State be withheld by the
				  Chief Financial Officer when such person has an outstanding warrant.
(3) The Department will advise the Chief
				  Financial Officer to release payment to a vendor with an outstanding warrant
				  when the vendor is in compliance with a stipulated payment agreement with the
				  Department.
(4) The Department will
				  advise the Chief Financial Officer of the amount of any funds due in excess of
				  the amount of the outstanding warrant that are not subject to
				  withholding.
Rulemaking Authority
						213.06(1) FS.
						Law Implemented 213.67(9)
						FS.
New 3-12-14.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-22 - CONFIDENTIALITY AND DISCLOSURE OF TAX INFORMATION › Section 12-22.001 - Scope of Rules (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 213.06(1) FS.
					 Law Implemented 192.105,
					 193.074,
					 195.027,
					 195.084,
					 196.101,
					 201.022,
					 206.27,
					 211.125,
					 211.33,
					 212.0305(3)(d),
					 213.053,
					 213.21,
					 213.22,
					 213.27,
					 220.242,
					 336.025(2)(a),
					 896.102(2)
					 FS.
New 12-18-88, Repealed
					 5-9-13.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-22 - CONFIDENTIALITY AND DISCLOSURE OF TAX INFORMATION › Section 12-22.003 - Confidentiality of Tax Information (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 213.06(1) FS.
					 Law Implemented 125.0104,
					 125.0108,
					 192.105,
					 193.074,
					 195.027,
					 195.084,
					 196.101,
					 201.022,
					 206.27,
					 211.125,
					 211.33,
					 212.0305,
					 212.084,
					 213.053,
					 213.21,
					 213.22,
					 213.27,
					 220.242,
					 336.025,
					 370.07(3),
					 403.718,
					 403.7185,
					 403.7195,
					 538.11,
					 624.5092,
					 896.102(2)
					 FS.
New 12-18-88, Amended 2-13-91, 11-14-91, 6-23-92, Repealed
					 5-9-13.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-22 - CONFIDENTIALITY AND DISCLOSURE OF TAX INFORMATION › Section 12-22.004 - Access to Tax Information (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 213.06(1) FS.
					 Law Implemented 24.108(5),
					 212.10(1),
					 213.05,
					 213.053,
					 213.0535,
					 213.22,
					 213.27,
					 213.28,
					 213.30,
					 896.102
					 FS.
New 12-18-88, Amended 12-6-89, 2-13-91, 11-14-91, 1-5-93,
					 12-13-94, Repealed 5-9-13.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-22 - CONFIDENTIALITY AND DISCLOSURE OF TAX INFORMATION › Section 12-22.005 - Disclosure Procedures

Current through Reg. 50, No. 138; July 16, 2024
(1) Taxpayer
				Requests for Tax Information.
(a) The
				Department will permit taxpayers or their authorized representatives to inspect
				and receive copies of the taxpayer's tax returns and related documents filed
				with the Department, when lawfully requested. Department records are maintained
				by the Records Center Manager, Return and Revenue Processing, Florida
				Department of Revenue, 2450 Shumard Oak Boulevard, Tallahassee, Florida, and
				are available for authorized inspection Monday through Friday (excluding
				holidays).
1. Taxpayers seeking disclosure of
				their confidential tax information in person must establish proper
				identification, such as a valid driver's license or personal identification
				card. The signature of the taxpayer will also be compared with the signature
				displayed on the appropriate identification instrument;
2. Taxpayer representatives requesting
				confidential information in person are also required to established proper
				identification.
3. A taxpayer may
				authorize his or her representatives to receive confidential state tax
				information by filing a completed Power of Attorney and Declaration of
				Representative (Form DR-835, incorporated by reference in Rule
				12-6.0015, F.A.C.), signed by
				the taxpayer and the representative. A taxpayer's representative must present
				the executed Power of Attorney and Declaration of Representative to the
				Department prior to the release of confidential state tax
				information.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-22 - CONFIDENTIALITY AND DISCLOSURE OF TAX INFORMATION › Section 12-22.007 - Registration Information Sharing and Exchange Program

Current through Reg. 50, No. 138; July 16, 2024
(1)
(a) The
				Registration Information Sharing and Exchange Program, or "RISE Program", is
				authorized under Section
				213.0535, F.S., to allow
				government agencies who participate in the program to periodically exchange
				specified tax information with the Department. This rule provides guidelines
				regarding this program, the data elements to be shared, and the frequency of
				sharing those data elements. This exchange of registration information between
				the Department, other state agencies, and units of local government is designed
				to improve the enforcement of specific state and local taxes, licenses, and
				permits.
(b) General information
				regarding the RISE Program and specific questions regarding the status of any
				data supplied by the Department should be directed to the General Tax
				Administration RISE Coordinator, Revenue Accounting, Mail Stop 1-3600, 5050
				West Tennessee Street, Tallahassee, Florida 32399-0151 or by telephone,
				(850)617-8586 or by visiting the Department's Internet site at
				www.floridarevenue.com/taxes/rise.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-22 - CONFIDENTIALITY AND DISCLOSURE OF TAX INFORMATION › Section 12-22.008 - Warrants and Liens List

Current through Reg. 50, No. 138; July 16, 2024
(1) Scope.
(a) Section
				213.053(19),
				F.S., authorizes the Department to publish a list of taxpayers against whom the
				Department has filed a warrant, notice of lien, or judgment lien certificate
				for the taxes, surtaxes, surcharges, or fees, listed in Section 213.05, and
				Chapter 443, F.S., and administered by the Department. This rule outlines the
				only means by which the Department will publish or provide this
				information.
(b) The information
				that Section 213.053(19),
				F.S., authorizes the Department to publish is available in the public records
				of Florida. Section 213.053(19),
				F.S., authorizes the Department to consolidate portions of that public
				information in a list and to publish that list to the public. Neither Section
				213.053(19),
				F.S., nor this rule permits the Department or its employees to otherwise
				disclose confidential information.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-24 - PAYMENT OF TAXES AND SUBMISSION OF RETURNS BY ELECTRONIC MEANS; TAXPAYER RECORDKEEPING AND RETENTION REQUIREMENTS › Part I - ELECTRONIC FUNDING TRANSFER AND RETURN SUBMISSION › Section 12-24.001 - Scope of Rules

Current through Reg. 50, No. 138; July 16, 2024
Part I of this rule chapter sets forth the rules to be used
					 by the Department of Revenue in the administration of Sections
					 202.30,
					 206.485,
					 212.11(4)(f),
					 213.755, and
					 220.21(2) and
					 (3), F.S., authorizing the Executive Director
					 to require taxpayers specified by statute or rule to pay taxes and fees and to
					 file tax returns by electronic means. Part I of this rule chapter also sets
					 forth the rules to be used by the Department in administering Section
					 443.163, F.S.
Rulemaking Authority
						202.26(3)(a),
						206.485(1),
						213.06(1),
						213.755(8),
						(9),
						220.21(2), (3),
						443.1317,
						443.163(1) FS.
						Law Implemented 202.30,
						206.485,
						212.11(4)(f),
						213.755,
						220.21(2), (3),
						443.163
						FS.
New 12-19-89, Amended 10-24-96, 4-30-02, 10-5-03, 6-1-09,
						2-17-15, 11-12-20, 5-23-22.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-24 - PAYMENT OF TAXES AND SUBMISSION OF RETURNS BY ELECTRONIC MEANS; TAXPAYER RECORDKEEPING AND RETENTION REQUIREMENTS › Part I - ELECTRONIC FUNDING TRANSFER AND RETURN SUBMISSION › Section 12-24.002 - Definitions

Current through Reg. 50, No. 138; July 16, 2024
For the purposes of Part I of this rule chapter, the terms
					 and phrases used in these rules shall have the meanings prescribed in this
					 section.
(1) "ACH" or "Automated
				  Clearing House" means a central distribution and settlement point for the
				  electronic clearing of debits and credits between financial institutions rather
				  than the physical movement of paper items.
(2) "ACH credit" means the payment of funds
				  by electronic means by the taxpayer, cleared through the Automated Clearing
				  House for deposit to the State Treasury.
(3) "ACH debit" means the payment of funds by
				  electronic means from the taxpayer's account which is generated upon the
				  taxpayer's instruction and cleared through the Automated Clearing House for
				  deposit to the State Treasury.
(4)
				  "Addenda record" means that information required by the Department in an
				  Automated Clearing House credit transfer or wire transfer that is needed to
				  completely identify a taxpayer or provide information concerning a payment, in
				  approved electronic format.
(5)
				  "Associated remittance information" means any payment information required by
				  statute or rules adopted by agencies that administer the programs for which the
				  funds are collected.
(6)
				  "Submission day" means the day on which a taxpayer or reemployment tax agent
				  communicates payment or tax return information to the Data Collection
				  Center.
(7) "Submission period"
				  means:
(a) For the electronic submission of a
				  payment and return together, or just a payment, the specified time interval in
				  each submission day during which an electronic payment or electronically-filed
				  tax return information received by the Data Collection Center is processed for
				  transactions occurring on the next business day, or on a date specified by the
				  taxpayer or reemployment tax agent. Electronic payment and electronically-filed
				  tax return information must be communicated to the Data Collection Center and
				  completed no later than 5:00 p.m. (Eastern Time), on the submission day to
				  clear the Automated Clearing House for deposit in the State Treasury on the
				  next business day.
(b) For the
				  electronic submission of a return only, any business day on or before the due
				  date.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-24 - PAYMENT OF TAXES AND SUBMISSION OF RETURNS BY ELECTRONIC MEANS; TAXPAYER RECORDKEEPING AND RETENTION REQUIREMENTS › Part I - ELECTRONIC FUNDING TRANSFER AND RETURN SUBMISSION › Section 12-24.003 - Requirements to File or to Pay Taxes by Electronic Means

Current through Reg. 50, No. 138; July 16, 2024
(1) Any taxpayer subject to the following
				  taxes, surtaxes, surcharges, and fees who has paid that tax, surtax, surcharge,
				  or fee in the prior state fiscal year in an amount of $5, 000 or more must pay
				  the taxes, surtaxes, surcharges, or fees due during the succeeding calendar
				  year by electronic means:
(a) Fuel taxes
				  reported on Form DR-182 (Florida Air Carrier Fuel Tax Return, incorporated by
				  reference in Rule 12B-5.150, F.A.C.);
(b) Miami-Dade Lake Belt mitigation
				  fee;
(c) Severance taxes and
				  surcharges on gas and sulfur production, oil production, and solid mineral
				  severance.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-24 - PAYMENT OF TAXES AND SUBMISSION OF RETURNS BY ELECTRONIC MEANS; TAXPAYER RECORDKEEPING AND RETENTION REQUIREMENTS › Part I - ELECTRONIC FUNDING TRANSFER AND RETURN SUBMISSION › Section 12-24.004 - Enrollment

Current through Reg. 50, No. 138; July 16, 2024
(1)
(a) On
				  or before November 1 (January 1 for taxpayers remitting only reemployment tax),
				  the Department will notify every taxpayer required to pay a tax, surtax,
				  surcharge, or fee, or to file a tax return by electronic means in the upcoming
				  calendar year when:
1. The taxpayer is not
				  currently enrolled to pay that tax, surtax, surcharge, or fee or to file that
				  tax return by electronic means; or,
2. The taxpayer is voluntarily enrolled to
				  pay or to file by electronic means and will be required to pay that tax,
				  surtax, surcharge, or fee or to file that tax return by electronic means in the
				  upcoming calendar year.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-24 - PAYMENT OF TAXES AND SUBMISSION OF RETURNS BY ELECTRONIC MEANS; TAXPAYER RECORDKEEPING AND RETENTION REQUIREMENTS › Part I - ELECTRONIC FUNDING TRANSFER AND RETURN SUBMISSION › Section 12-24.005 - Methods of Payment by Electronic Means

Current through Reg. 50, No. 138; July 16, 2024
(1) Taxpayers may utilize either ACH debit or
				  ACH credit as the method by which they shall remit taxes and fees by electronic
				  means.
(2) The Department reserves
				  the right to revoke the ACH credit method payment privilege of any taxpayer who
				  does not consistently transmit error-free payments; or substantially varies
				  from the requirements and specifications of these rules; or repeatedly fails to
				  make timely electronic payments or timely provide payment information; or,
				  repeatedly fails to provide the required addenda record with the electronic
				  payment.
Rulemaking Authority
						202.26(3)(a),
						206.485(1),
						213.06(1),
						213.755(8),
						(9),
						220.21(2), (3),
						443.1317,
						443.163(1) FS.
						Law Implemented 202.30,
						206.485,
						213.755,
						220.21(2), (3),
						443.163
						FS.
New 12-19-89, Amended 1-8-91, 11-17-93, 4-30-02, 10-5-03,
						6-1-09, 2-17-15.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-24 - PAYMENT OF TAXES AND SUBMISSION OF RETURNS BY ELECTRONIC MEANS; TAXPAYER RECORDKEEPING AND RETENTION REQUIREMENTS › Part I - ELECTRONIC FUNDING TRANSFER AND RETURN SUBMISSION › Section 12-24.006 - Means of Communication to Report Payment Information (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
						202.26(3)(a),
						213.06 FS. Law Implemented
						202.30,
						213.755,
						443.1317,
						443.163
						FS.
New 12-19-89, Amended 11-17-93, 4-30-02, Repealed
						10-5-03.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-24 - PAYMENT OF TAXES AND SUBMISSION OF RETURNS BY ELECTRONIC MEANS; TAXPAYER RECORDKEEPING AND RETENTION REQUIREMENTS › Part I - ELECTRONIC FUNDING TRANSFER AND RETURN SUBMISSION › Section 12-24.007 - Electronic Payment Transmission Errors

Current through Reg. 50, No. 138; July 16, 2024
(1) If a taxpayer makes an error on an
				  electronic payment for a particular period, the taxpayer must, on the nearest
				  business day after the date on which the error is discovered, contact the
				  Department, Monday through Friday (excluding holidays), at (850)488-6800 or at
				  the Department's website at
www.floridarevenue.com/taxes/eservices
for specific instructions. Persons with hearing or speech impairments may call
				  the Florida Relay Service at 1(800)955-8770 (Voice) and 1(800)955-8771 (TTY).
(a) If the taxpayer error involves an
				  overpayment of tax, the taxpayer may either elect to have the overpayment
				  applied against the liability for the next reporting period or apply for a
				  refund under the provisions of the applicable tax statute.
(b) If the taxpayer error involves an
				  underpayment of tax, the taxpayer must make appropriate arrangements to
				  initiate payment for the amount of the underpayment.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-24 - PAYMENT OF TAXES AND SUBMISSION OF RETURNS BY ELECTRONIC MEANS; TAXPAYER RECORDKEEPING AND RETENTION REQUIREMENTS › Part I - ELECTRONIC FUNDING TRANSFER AND RETURN SUBMISSION › Section 12-24.009 - Due Date; General Provisions

Current through Reg. 50, No. 138; July 16, 2024
(1)
(a) Taxpayers who are required to pay taxes
				  or fees through electronic means must initiate the transfer so that the amount
				  due is deposited as collected funds to the State Treasurer's account on or
				  before the due date under the appropriate revenue law. If a tax due date falls
				  on a Saturday, a Sunday, a legal holiday as defined in section
				  683.01, F.S., or on a legal
				  holiday of the jurisdiction in which the taxpayer's financial institution is
				  located, the deposit by electronic means is required on or before the first
				  banking day thereafter. The transfer of funds will occur the following banking
				  day. For the purposes of these rules, "banking day" has the meaning prescribed
				  in section 674.104(1),
				  F.S. If the date on which the taxpayer is required to initiate either an ACH
				  debit or an ACH credit transfer falls on a Saturday, a Sunday, or a business or
				  banking holiday, the taxpayer must initiate the transaction on the preceding
				  business day.
(b) To assist the
				  taxpayer in complying with all statutory requirements for timely electronic
				  payment of taxes, surtaxes, surcharges, and fees due and the timely filing of
				  tax returns, the Department will provide an annual calendar of dates by which
				  the initiation of a return with payment, or payment only, must be completed.
				  The annual calendar of dates is posted on the Department's website at
				  www.floridarevenue.com/forms and may also be obtained by calling the Department
				  at (850)488-6800. Persons with hearing or speech impairments may call Florida
				  Relay Service at 1(800)955-8770 (Voice) and 1(800)955-8771
				  (TTY).
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-24 - PAYMENT OF TAXES AND SUBMISSION OF RETURNS BY ELECTRONIC MEANS; TAXPAYER RECORDKEEPING AND RETENTION REQUIREMENTS › Part I - ELECTRONIC FUNDING TRANSFER AND RETURN SUBMISSION › Section 12-24.011 - Public Use Forms

Current through Reg. 50, No. 138; July 16, 2024
(1)
(a) The following public use forms and
				  instructions are utilized by the Department for the purposes of the
				  Department's eServices and are hereby incorporated by reference in this
				  rule.
(b) Copies of the forms may
				  be obtained, without cost, by one or more of the following methods:
1) downloading the form from the Department's
				  website at www.floridarevenue.com/forms; or,
2) calling the Department at (850)488-6800,
				  Monday through Friday (excluding holidays); or,
3) visiting any local Department of Revenue
				  Service Center or,
4) writing the
				  Florida Department of Revenue, Taxpayer Services, 5050 West Tennessee Street,
				  Tallahassee, Florida 32399-0112. Persons with hearing or speech impairments may
				  call the Florida Relay Service at (800)955-8770 (Voice) and (800)955-8771
				  (TTY).
Form Number
Title
Effective Date
(2) DR-600
Enrollment and Authorization for e-Services (R.
								01/15)
https://www.flrules.org/Gateway/reference.asp?No=Ref-05079
05/13
(3) DR-600TP
ACH-Credit Payment Method Requirements for Making
								Electronic Payments
(
http://www.flrules.org/Gateway/reference.asp?No=Ref-16250
)
01/24
(4) DR-654
Request for Waiver From Electronic Filing (R.
								01/13)
http://www.flrules.org/Gateway/reference.asp?No=Ref-02540
05/13
(5) DR-655
Tax Type/Tax Type Code Florida e-Services (R.
								01/17)
(
http://www.flrules.org/Gateway/reference.asp?No=Ref-07744
)
01/17
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-24 - PAYMENT OF TAXES AND SUBMISSION OF RETURNS BY ELECTRONIC MEANS; TAXPAYER RECORDKEEPING AND RETENTION REQUIREMENTS › Part II - TAXPAYER RECORDKEEPING AND RETENTION REQUIREMENTS › Section 12-24.021 - Scope

Current through Reg. 50, No. 138; July 16, 2024
Rules
					 12-3.0012 and
					 12-24.021 through
					 12-24.030, F.A.C., define the
					 requirements imposed on taxpayers for the maintenance and retention of books,
					 records, and other sources of information under section
					 213.35, F.S. These rules address
					 such requirements where all or a part of the taxpayer's records are received,
					 created, maintained or generated through computer, electronic, and imaging
					 processes and systems. Unless in conflict with the specific requirements
					 imposed by other rules of the Department, these rules shall govern the
					 recordkeeping and retention requirements imposed by the revenue laws
					 administered by the Department.
Rulemaking Authority
						213.06(1) FS.
						Law Implemented 213.35,
						443.1317,
						443.163
						FS.
New 10-24-96, Amended 4-30-02,
						10-5-03.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-24 - PAYMENT OF TAXES AND SUBMISSION OF RETURNS BY ELECTRONIC MEANS; TAXPAYER RECORDKEEPING AND RETENTION REQUIREMENTS › Part II - TAXPAYER RECORDKEEPING AND RETENTION REQUIREMENTS › Section 12-24.022 - Definitions

Current through Reg. 50, No. 138; July 16, 2024
For purposes of this Part, these terms shall be defined as
					 follows:
(1) "Database Management
				  System" means a software system that controls, relates, retrieves, and provides
				  accessibility to data stored in a database.
(2) "Department" means the Florida Department
				  of Revenue or its authorized representative.
(3) "Electronic data interchange" or "EDI
				  technology" means the computer to computer exchange of business transactions in
				  a standardized structured electronic format.
(4) "Hardcopy" means any documents, records,
				  reports or other data printed on paper.
(5) "Machine-sensible record" means a
				  collection of related information in an electronic format. Machine-sensible
				  records do not include hardcopy records that are created or recorded on paper
				  or stored in or by an imaging system such as microfilm, microfiche, or
				  storage-only imaging systems.
(6)
				  "Storage-only imaging systems" means a system of computer hardware and software
				  that provides for the storage, retention and retrieval of documents originally
				  created on paper. It does not include any system, or part of a system, that
				  manipulates or processes any information or data contained on the document in
				  any manner other than to reproduce the document in hardcopy or as an optical
				  image.
(7) "Taxpayer" as used in
				  this Part means any person, including any individual, firm, partnership,
				  copartnership, joint adventure, association, corporation, estate, trust,
				  business trust, receiver, syndicate, or other group or combination acting as a
				  unit and also includes any political subdivision, municipality, state agency,
				  bureau, or department and includes the plural as well as the singular
				  number.
Rulemaking Authority
						213.06(1) FS.
						Law Implemented 213.35
						FS.
New 10-24-96.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-24 - PAYMENT OF TAXES AND SUBMISSION OF RETURNS BY ELECTRONIC MEANS; TAXPAYER RECORDKEEPING AND RETENTION REQUIREMENTS › Part II - TAXPAYER RECORDKEEPING AND RETENTION REQUIREMENTS › Section 12-24.023 - Recordkeeping Requirements - General

Current through Reg. 50, No. 138; July 16, 2024
(1) A
				  taxpayer shall maintain all records that are necessary to make a determination
				  of its correct tax liability for any tax specified in Section
				  72.011, F.S. All required
				  records must be made available on request by the Department as provided in
				  Section 213.34, F.S. Such records shall
				  comply with the adequate records provisions discussed in Rule
				  12-3.0012, F.A.C., and shall
				  include, but not be limited to: books of account, invoices, bills of lading,
				  gross receipts from sales, resale certificates, consumer exemption
				  certificates, and other pertinent records.
(2) If a taxpayer maintains records required
				  to be retained under this chapter in both machine-sensible and hardcopy
				  formats, the taxpayer shall make the records available to the Department in
				  machine-sensible format upon request of the Department.
(3) Nothing in this Part shall be construed
				  to prohibit a taxpayer from demonstrating tax compliance with traditional
				  hardcopy documents or reproductions thereof, in whole or in part, whether or
				  not such taxpayer also has retained or has the capability to retain records on
				  electronic or other storage media in accordance with this Part. However, this
				  subsection shall not relieve the taxpayer of the obligation to comply with
				  subsection 12-24.023(2),
				  F.A.C.
(4) The Department shall use
				  Form DR-600, Enrollment and Authorization for eServices Program (incorporated
				  by reference in Rule 12-24.011, F.A.C.) to document
				  an agreement with a taxpayer or preparer that such taxpayer or preparer will
				  file tax reports and returns by electronic means.
(5) Pursuant to Section
				  202.28(1),
				  F.S., taxpayers who fail to properly initiate a communications services tax
				  return by electronic data interchange as required in Section
				  202.30(2),
				  F.S., are not authorized to claim the collection allowance authorized by
				  Section 202.28, F.S., for the proper
				  filing of tax returns.
Rulemaking Authority
						213.06(1),
						443.1317 FS. Law Implemented
						213.34,
						213.35,
						443.1317,
						443.163
						FS.
New 10-24-96, Amended 4-30-02, 10-5-03,
						1-20-14.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-24 - PAYMENT OF TAXES AND SUBMISSION OF RETURNS BY ELECTRONIC MEANS; TAXPAYER RECORDKEEPING AND RETENTION REQUIREMENTS › Part II - TAXPAYER RECORDKEEPING AND RETENTION REQUIREMENTS › Section 12-24.024 - Recordkeeping Requirements - Machine-Sensible Records

Current through Reg. 50, No. 138; July 16, 2024
(1) General Requirements.
(a) Machine-sensible records used to
				  establish tax compliance shall contain sufficient transaction-level detail
				  information so that the details underlying the machine-sensible records can be
				  identified and made available to the Department upon request. A taxpayer has
				  discretion to discard duplicated records and redundant information provided his
				  or her responsibilities under these rules are met.
(b) At the time of an examination by the
				  Department, the taxpayer's retained records must be capable of being retrieved
				  and converted to a standard record format.
(c) Taxpayers are not required to construct
				  machine-sensible records other than those created in the ordinary course of
				  business. A taxpayer who does not create the electronic equivalent of a
				  traditional paper document in the ordinary course of business is not required
				  to construct such a record for tax purposes.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-24 - PAYMENT OF TAXES AND SUBMISSION OF RETURNS BY ELECTRONIC MEANS; TAXPAYER RECORDKEEPING AND RETENTION REQUIREMENTS › Part II - TAXPAYER RECORDKEEPING AND RETENTION REQUIREMENTS › Section 12-24.025 - Records Maintenance Requirements

Current through Reg. 50, No. 138; July 16, 2024
(1)
				  The Department recommends, but does not require, that taxpayers refer to the
				  National Archives and Records Administration's (NARA) standards for guidance on
				  the maintenance and storage of electronic records, including the labeling of
				  records, the location and security of the storage environment, the creation of
				  back-up copies, and the use of periodic testing to confirm the continued
				  integrity of the records. The NARA standards may be found at 36 Code of Federal
				  Regulations, Part 1234, July 1, 2001 edition.
(2) The taxpayer's computer hardware or
				  software shall accommodate the extraction and conversion of retained
				  machine-sensible records.
Rulemaking Authority
						213.06(1) FS.
						Law Implemented 213.35
						FS.
New 10-24-96, Amended
						4-30-02.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-24 - PAYMENT OF TAXES AND SUBMISSION OF RETURNS BY ELECTRONIC MEANS; TAXPAYER RECORDKEEPING AND RETENTION REQUIREMENTS › Part II - TAXPAYER RECORDKEEPING AND RETENTION REQUIREMENTS › Section 12-24.026 - Access to Machine-Sensible Records

Current through Reg. 50, No. 138; July 16, 2024
(1)
				  The manner in which the Department is provided access to machine-sensible
				  records as required in subsection
				  12-24.023(2),
				  F.A.C., may be satisfied through a variety of means that shall take into
				  account a taxpayer's specific facts and circumstances, as determined through
				  consultation with the taxpayer.
(2)
				  Departmental access will be provided in one or more of the following manners:
(a) The taxpayer may arrange to provide the
				  Department with the hardware, software and personnel resources to access the
				  machine-sensible records;
(b) The
				  taxpayer may arrange for a third party to provide the hardware, software and
				  personnel resources necessary to access the machine-sensible records;
(c) The taxpayer may convert the
				  machine-sensible records to a standard record format specified by the
				  Department, including copies of files, on a magnetic medium that is agreed to
				  by the Department; or
(d) The
				  taxpayer and the Department may agree on other means of providing access to the
				  machine-sensible records.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-24 - PAYMENT OF TAXES AND SUBMISSION OF RETURNS BY ELECTRONIC MEANS; TAXPAYER RECORDKEEPING AND RETENTION REQUIREMENTS › Part II - TAXPAYER RECORDKEEPING AND RETENTION REQUIREMENTS › Section 12-24.027 - Taxpayer Responsibility and Discretionary Authority

Current through Reg. 50, No. 138; July 16, 2024
(1) In conjunction with meeting the
				  requirements of Rules
				  12-24.024,
				  12-24.025 and
				  12-24.026, F.A.C., a taxpayer
				  may create files solely for the use of the Department. For example, if a data
				  base management system is used, it is consistent with the rule for the taxpayer
				  to create and retain a file that contains the transaction-level detail from the
				  data base management system and that meets the requirements of Rules
				  12-24.024,
				  12-24.025 and
				  12-24.026, F.A.C. The taxpayer
				  should document the process that created the separate file to show the
				  relationship between that file and the original records.
(2) A taxpayer may contract with a third
				  party to provide custodial or management services of the records. Such a
				  contract shall not relieve the taxpayer of its responsibilities under this
				  chapter.
Rulemaking Authority
						213.06(1) FS.
						Law Implemented 213.35
						FS.
New 10-24-96, Amended
						4-30-02.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-24 - PAYMENT OF TAXES AND SUBMISSION OF RETURNS BY ELECTRONIC MEANS; TAXPAYER RECORDKEEPING AND RETENTION REQUIREMENTS › Part II - TAXPAYER RECORDKEEPING AND RETENTION REQUIREMENTS › Section 12-24.028 - Alternative Storage Media

Current through Reg. 50, No. 138; July 16, 2024
(1) For purposes
				  of storage and retention, taxpayers may convert hardcopy documents received or
				  produced in the normal course of business and required to be retained under
				  this chapter to microfilm, microfiche, or other storage-only imaging systems
				  and may discard the original hardcopy documents, provided the conditions of
				  this rule are met. Documents which may be stored on these media include, but
				  are not limited to general books of account, journals, voucher registers,
				  general and subsidiary ledgers, and supporting records of details, such as
				  sales invoices, purchase invoices, exemption certificates, and credit
				  memoranda.
(2) Microfilm,
				  microfiche, and other storage-only imaging systems shall meet the following
				  requirements.
(a) Documentation establishing
				  the procedures for converting the hardcopy documents to microfilm, microfiche,
				  or other storage only imaging system must be maintained and made available on
				  request. Such documentation shall, at a minimum, contain a sufficient
				  description to allow an original document to be followed through the conversion
				  system as well as internal procedures established for inspection and quality
				  assurance.
(b) Procedures must be
				  established for the effective identification, processing, storage, and
				  preservation of the stored documents and for making them available for the
				  period they are required to be retained under Section
				  213.35, F.S.
(c) Upon request by the Department, a
				  taxpayer must provide facilities and equipment for reading, locating, and
				  reproducing any documents maintained on microfilm, microfiche or other
				  storage-only imaging system.
(d)
				  When displayed on such equipment or reproduced on paper, the documents must
				  exhibit a high degree of legibility and readability. For this purpose,
				  legibility is defined as the quality of a letter or numeral that enables the
				  observer to identify it positively and quickly to the exclusion of all other
				  letters or numerals. Readability is defined as the quality of a group of
				  letters or numerals being recognizable as words or complete numbers.
(e) All data stored on microfilm, microfiche
				  or other storage-only imaging systems must be maintained and arranged in a
				  manner that permits the location of any particular record.
(f) There is no substantial evidence that the
				  microfilm, microfiche or other storage-only imaging system lacks authenticity
				  or integrity.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-24 - PAYMENT OF TAXES AND SUBMISSION OF RETURNS BY ELECTRONIC MEANS; TAXPAYER RECORDKEEPING AND RETENTION REQUIREMENTS › Part II - TAXPAYER RECORDKEEPING AND RETENTION REQUIREMENTS › Section 12-24.029 - Effect on Hardcopy Recordkeeping Requirements

Current through Reg. 50, No. 138; July 16, 2024
(1) Except as otherwise provided in this
				  section, the provisions of this chapter do not relieve taxpayers of the
				  responsibility to retain hardcopy records that are created or received in the
				  ordinary course of business as required by existing statutes and rules.
				  Hardcopy records may be retained on a recordkeeping medium as provided in Rule
				  12-24.028, F.A.C.
(2) If hardcopy records are not produced or
				  received in the ordinary course of transacting business (e.g., when the
				  taxpayer uses electronic data interchange technology), such hardcopy records
				  need not be created for examination by the Department.
(3) Hardcopy records generated at the time of
				  a transaction using a credit or debit card must be retained unless all the
				  details necessary to determine correct tax liability relating to the
				  transaction are subsequently received and retained by the taxpayer in
				  accordance with this chapter. Such details include those listed in Rule
				  12-24.024, F.A.C.
(4) Computer printouts that are created for
				  validation, control, or other temporary purposes need not be
				  retained.
(5) Nothing in this rule
				  section shall prevent the Department from requesting hardcopy printouts in lieu
				  of retained machine-sensible records at the time of
				  examination.
Rulemaking Authority
						213.06(1) FS.
						Law Implemented 213.34,
						213.35
						FS.
New 10-24-96, Amended
						4-30-02.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-24 - PAYMENT OF TAXES AND SUBMISSION OF RETURNS BY ELECTRONIC MEANS; TAXPAYER RECORDKEEPING AND RETENTION REQUIREMENTS › Part II - TAXPAYER RECORDKEEPING AND RETENTION REQUIREMENTS › Section 12-24.030 - Records Retention - Time Period (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
						202.26(3)(a),
						213.06(1) FS.
						Law Implemented 202.30,
						213.35
						FS.
New 10-24-96, Amended 4-30-02, Repealed
						5-9-13.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-25 - CONTRACT AUDITING › Part I - CONTRACT AUDITING › Section 12-25.001 - Scope of Rules

Current through Reg. 50, No. 138; July 16, 2024
This chapter implements section
					 213.28, F.S., with respect to
					 the Department's authority to enter into contracts with certified public
					 accountants to perform specific tax audit services. Also, this chapter sets
					 forth the procedures to be used by the Department in the administration of
					 section 212.10, F.S., concerning the
					 Department's authority to contract with certified public accountants to conduct
					 transferee liability audits. Finally, these rules govern the process by which
					 the Department is authorized to enter into contracts with private brokers to
					 secure the services of certified public accountants as provided in section
					 213.28, F.S.
Rulemaking Authority
						213.06(1),
						213.28(4) FS.
						Law Implemented 212.10,
						213.28
						FS.
New 5-11-92, Amended
						3-20-94.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-25 - CONTRACT AUDITING › Part I - CONTRACT AUDITING › Section 12-25.003 - Application of Rules

Current through Reg. 50, No. 138; July 16, 2024
(1) Under the
				  provisions of section
				  213.28, F.S., the Department is
				  granted the authority to contract with certified public accountants to conduct
				  a tax compliance audit of any person who is subject to a Florida revenue law.
				  Additionally, the Department has the discretionary authority to contract with a
				  private broker to facilitate the recruitment of certified public accountants
				  licensed to practice outside of Florida who can perform tax compliance audits
				  of taxpayers located outside this state who are subject to Florida's revenue
				  laws.
(2)
(a) Contracts for audit services will
				  generally involve the performance of the following audit services:
1. Contract tax compliance audits, including
				  transferee liability audits, of taxpayers located in and out of Florida;
				  and,
2. Special audit
				  projects.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-25 - CONTRACT AUDITING › Part I - CONTRACT AUDITING › Section 12-25.004 - Contract Auditor Prerequisites

Current through Reg. 50, No. 138; July 16, 2024
An applicant and the applicant's firm, prior to being
					 considered for a contract or renewal of a contract to provide auditing services
					 pursuant to section 213.28, F.S., shall comply with
					 the following qualifying criteria:
(1)
				  Must be a certified public accountant in good standing under the laws of the
				  state in which the applicant is licensed;
(2) Must be willing to certify that they have
				  not performed accounting, auditing, management consulting, or tax services for
				  any taxpayer or person that is a subsidiary, parent, sister, or other affiliate
				  of the taxpayer on which they are requested to perform a tax compliance audit
				  or special audit project pursuant to a contract with the Department during the
				  60-month period immediately preceding the signing of a contract to perform tax
				  compliance audits or special audit projects;
(3) Certify that they will not perform
				  accounting, auditing, management consulting, or tax services for any taxpayer
				  or person that is a subsidiary, parent, sister, or other affiliate of the
				  taxpayer on which a tax compliance audit or special audit project has been
				  conducted pursuant to a contract with the Department, for a period of
				  thirty-six consecutive calendar months from the date the Department's
				  assessment of tax due, denial of refund, issuance of a refund, or a "no change"
				  becomes final or the special audit project is completed to the express written
				  approval of the Department;
(4)
(a) Shall not have provided private broker
				  services to the Department, as defined in this rule; and,
(b) Shall not utilize or benefit from the
				  provisions of section
				  213.27, F.S. (Contracts with
				  Debt Collection Agencies) or section
				  213.30, F.S., (Compensation for
				  Information Relating to a Violation of the Tax Laws) while under contract to
				  the Department or with regard to any information obtained during the
				  performance of a contractual obligation with the
				  Department.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-25 - CONTRACT AUDITING › Part I - CONTRACT AUDITING › Section 12-25.0052 - Procedures for Establishing Contract Size (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
						213.06(1) FS.
						Law Implemented 212.10,
						213.28
						FS.
New 3-20-94, Repealed
						10-30-96.