Corporate, Estate and Intangible Tax
RULE NO.:RULE TITLE:
12C-2.0115Public Use Forms
NOTICE OF CHANGE
Notice is hereby given that the following changes have been made to the proposed rule in accordance with subparagraph 120.54(3)(d)1., F.S., published in Vol. 41 No. 211, October 29, 2015 issue of the Florida Administrative Register.
The following change is made in response to written comments received from the staff of the Joint Administrative Procedures Committee:
The Department revises page 1 of the incorporated material, form DR-601G, as follows:
The line “I hereby certify that this return has been examined by me and to the best of my knowledge is a true and correct return.” is replaced with “Under penalties of perjury, I declare that I have read the foregoing tax return and that the facts stated in it are true.” This change is in accordance with sections 213.37 and 92.525, F.S.
In addition, section 213.37, F.S., is added as a law implemented by this rule.
