Large Currency Transaction Reports Required

 

DEPARTMENT OF REVENUE

RULE NO.:RULE TITLE:

12-19.002Large Currency Transaction Reports Required

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. 44 No. 218, November 7, 2018 issue of the Florida Administrative Register.

The following changes are made in response to written comments received from the staff of the Joint Administrative Procedures Committee.

 

12-19.002 Large Currency Transaction Reports Required.

(1)(a) No change.

(b) The term “engaged in a trade or business” has the same meaning as under section 26 U.S.C. § 162, of the Internal Revenue Code in effect June 2018, hereby incorporated by reference, as amended and in effect effective 01/18, (http://www.flrules.org/Gateway/reference.asp?No=Ref-_____).

(c) through (f) No change.

(2) through (6) No change.

 

The incorporated material will be published on the Department’s website at http://floridarevenue.com/rules/Pages/1219002_0119.aspx.