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Florida Administrative Code (Last Updated: April 18, 2024) |
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12. Department of Revenue |
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D12. Departmental |
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12-24. Payment Of Taxes And Submission Of Returns By Electronic Means; Taxpayer Recordkeeping And Retention Requirements |
1For purposes of this Part, these terms shall be defined as follows:
13(1) “Database Management System” means a software system that controls, relates, retrieves, and provides accessibility to data stored in a database.
34(2) “Department” means the Florida Department of Revenue or its authorized representative.
46(3) “Electronic data interchange” or “EDI technology” means the computer to computer exchange of business transactions in a standardized structured electronic format.
68(4) “Hardcopy” means any documents, records, reports or other data printed on paper.
81(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.
124(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.
189(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.
246Rulemaking Authority 248213.06(1) FS. 250Law Implemented 252213.35 FS. 254History–New 10-24-96.
