Social security numbers are used by the Florida Department of Revenue as unique identifiers for the administration of Florida’s taxes. Social security numbers that are obtained for tax administration purposes continue to remain confidential under ...

 

DEPARTMENT OF REVENUE

RULE NOS.:RULE TITLES:
12-24.011Public Use Forms
12-24.028Alternative Storage Media
12-24.030Records Retention - Time Period
PURPOSE AND EFFECT: Social security numbers are used by the Florida Department of Revenue as unique identifiers for the administration of Florida’s taxes. Social security numbers that are obtained for tax administration purposes continue to remain confidential under Sections 213.053 and 119.071, F.S., and are not subject to disclosure as public records.
The purpose of the proposed amendments to Rule 12-24.011, F.A.C. (Public Use Forms), is to adopt changes to the enrollment application used to enroll in the Department’s e-Services Program to include the privacy notice and to simplify the application. The purpose of the proposed amendments to Rule 12-24.028, F.A.C. (Alternative Storage Media), and the proposed repeal of Rule 12-24.030, F.A.C. (Records Retention - Time Period), update references and repeal unnecessary provisions.
SUMMARY: The proposed amendments to Rule 12-24.011, F.A.C. (Public Use Forms), adopt, by reference: (1) simplification of the tax types and filing method selections contained in Form DR-600 (Enrollment and Authorization for e-Services Program); and (2) changes that will update the privacy notice statement on Form DR-654 (Request for Waiver from Electronic Filing), used by the Department in the administration of the e-Services program.
The proposed amendments to Rule 12-24.028, F.A.C. (Alternative Storage Media), change the reference regarding recordkeeping requirements to Section 213.35, F.S.
The proposed repeal of Rule 12-24.030, F.A.C. (Records Retention - Time Period), removes an unnecessary rule that only refers to a statutory provision.
SUMMARY OF STATEMENT OF ESTIMATED REGULATORY COSTS AND LEGISLATIVE RATIFICATION:
The Agency has determined that this will not have an adverse impact on small business or likely increase directly or indirectly regulatory costs in excess of $200,000 in the aggregate within one year after the implementation of the rule. A SERC has not been prepared by the agency.
The Agency has determined that the proposed rule is not expected to require legislative ratification based on the statement of estimated regulatory costs or if no SERC is required, the information expressly relied upon and described herein: 1) no requirement for the Statement of Economic Regulatory Costs (SERC) was triggered under Section 120.541(1), F.S.; and 2) based on past experiences with activities for updating references, and simplifying applications and rules of this nature, the adverse impact or regulatory cost, if any, do not exceed nor would exceed any one of the economic analysis criteria in a SERC, as set forth in Section 120.541(2)(a), F.S.
Any person who wishes to provide information regarding a statement of estimated regulatory costs, or provide a proposal for a lower cost regulatory alternative must do so in writing within 21 days of this notice.
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: 119.071(5), 202.30, 206.485, 212.08(5)(q), 213.34, 213.35, 213.755, 220.21(2), (3), 443.1317, 443.163 FS.
IF REQUESTED WITHIN 21 DAYS OF THE DATE OF THIS NOTICE, A HEARING WILL BE HELD AT THE DATE, TIME AND PLACE SHOWN BELOW (IF NOT REQUESTED, THIS HEARING WILL NOT BE HELD):
DATE AND TIME: January 29, 2013, 1:30 p.m.
PLACE: 2450 Shumard Oak Boulevard, Building One, Room 1220, Tallahassee, Florida
Pursuant to the provisions of the Americans with Disabilities Act, any person requiring special accommodations to participate in this workshop/meeting is asked to advise the agency at least 48 hours before the workshop/meeting by contacting: Tammy Miller at [phone]. If you are hearing or speech impaired, please contact the agency using the Florida Relay Service, 1(800)955-8771 (TDD) or 1(800)955-8770 (Voice).
THE PERSON TO BE CONTACTED REGARDING THE PROPOSED RULE IS: Janet Young, Tax Law Specialist, Technical Assistance and Dispute Resolution, Department of Revenue, P. O. Box 7443, Tallahassee, Florida 32314-7443, telephone [phone]

THE FULL TEXT OF THE PROPOSED RULE IS:

PART I ELECTRONIC FUNDS TRANSFER AND RETURN SUBMISSION

12-24.011 Public Use Forms.

(1)(a) The following public use forms and instructions are utilized by the Department for the purposes of the e-Services Program and are hereby incorporated by reference in this rule.

(b) No change.

Form NumberTitleEffective Date

(2) DR-600Enrollment and Authorization for e-Services

Program (R. ___ 03/11)     06/11

(http://www.flrules.org/Gateway/reference.asp?No=Ref      -00268)

(3) DR-654Request for Waiver from Electronic Filing

(R. ___ 01/09)     06/09

Rulemaking Authority 202.26(3)(a), 206.485(1), 213.06(1), 213.755(8), (9), 220.21(2), (3), 443.163(1) FS. Law Implemented 119.071(5), 202.30, 206.485, 212.08(5)(q), 213.755, 220.21(2), (3), 443.1317, 443.163 FS. History-New 6-1-09, Amended 6-28-10, 6-6-11,__________.

 

PART II TAXPAYER RECORDKEEPING AND RETENTION REQUIREMENTS

12-24.028 Alternative Storage Media.

(1) No change.

(2) Microfilm, microfiche, and other storage-only imaging systems shall meet the following requirements.

(a) No change.

(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 Rule 12-24.030, F.A.C.

(c) through (f) No change.

Rulemaking Authority 202.26(3)(a), 213.06(1) FS. Law Implemented 202.30, 213.34, 213.35 FS. History–New 10-24-96, Amended 4-30-02,__________.

 

12-24.030 Records Retention - Time Period.

Rulemaking Authority 202.26(3)(a), 213.06(1) FS. Law Implemented 202.30, 213.35 FS. History–New 10-24-96, Amended 4-30-02, Repealed_______.

NAME OF PERSON ORIGINATING PROPOSED RULE: Janet Young, Tax Law Specialist, Technical Assistance and Dispute Resolution, Department of Revenue, P.O. Box 7443, Tallahassee, Florida 32314-7443, telephone [phone]
NAME OF AGENCY HEAD WHO APPROVED THE PROPOSED RULE: Governor and Cabinet
DATE PROPOSED RULE APPROVED BY AGENCY HEAD: December 11, 2012
DATE NOTICE OF PROPOSED RULE DEVELOPMENT PUBLISHED IN FAR: A Notice of Proposed Rule Development was published in the Florida Administrative Weekly on July 20, 2012 (Vol. 38, No. 29, pp. 2895-2896), to advise the public of the proposed amendments to Rule 12-24.011, F.A.C. (Public Use Forms), 12-24.028, F.A.C. (Alternative Storage Media), and the proposed repeal of Rule 12-24.030, F.A.C. (Records Retention - Time Period), and to provide that, if requested in writing, a rule development workshop would be held on August 8, 2012. No request was received by the Department. No written comments were received by the Department.