12-24.027. Taxpayer Responsibility and Discretionary Authority
Effective on Tuesday, April 30, 2002
1(1) In conjunction with meeting the requirements of Rules 1012-24.024, 1112-24.02512and 1312-24.026, 14F.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 7012-24.024, 7112-24.02572and 7312-24.026, 74F.A.C. The taxpayer should document the process that created the separate file to show the relationship between that file and the original records.
97(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.
