The purpose of the proposed amendments to Rule 12-3.0017, F.A.C., is to adopt the updated form GT400116 (Stratified Statistical Sampling Manual) and updated form GT300034 (Auditing in an Electronic Environment (e-auditing)), which will include ...

DEPARTMENT OF REVENUE

RULE NO: RULE TITLE
12-3.0017: Adoption of Materials That Contain Departmental Procedures
PURPOSE AND EFFECT: The purpose of the proposed amendments to Rule 12-3.0017, F.A.C., is to adopt the updated form GT400116 (Stratified Statistical Sampling Manual) and updated form GT300034 (Auditing in an Electronic Environment (e-auditing)), which will include procedures for applying existing sampling methodologies to fixed assets. The effect of the proposed amendments to this rule is to provide affected parties with information about how the Department applies its sampling methods to fixed assets.
SUBJECT AREA TO BE ADDRESSED: Procedures for applying existing sampling methods to fixed assets.
SPECIFIC AUTHORITY: 213.06(1) FS.
LAW IMPLEMENTED: 212.12, 212.13, 213.35 FS.
IF REQUESTED IN WRITING AND NOT DEEMED UNNECESSARY BY THE AGENCY HEAD, A RULE DEVELOPMENT WORKSHOP WILL BE NOTICED IN THE NEXT AVAILABLE FLORIDA ADMINISTRATIVE WEEKLY.
THE PERSON TO BE CONTACTED REGARDING THE PROPOSED RULE DEVELOPMENT AND A COPY OF THE PRELIMINARY DRAFT, IF AVAILABLE, IS: Debra Gifford, Tax Law Specialist, Technical Assistance and Dispute Resolution, Florida Department of Revenue, P. O. Box 7443, 501 S. Calhoun Street, Tallahassee, Florida 32399-0111, telephone [phone], email address [e-mail]. The preliminary text of the proposed rule will be available on the department’s Internet site at myflorida.com/dor/rules on or before October 16, 2009

THE PRELIMINARY TEXT OF THE PROPOSED RULE DEVELOPMENT IS AVAILABLE AT NO CHARGE FROM THE CONTACT PERSON LISTED ABOVE.