Returns, Notices, and Elections; Signing and Verification

 

DEPARTMENT OF REVENUE
Corporate, Estate and Intangible Tax

RULE NO: RULE TITLE
12C-1.0221: Returns, Notices, and Elections; Signing and Verification

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. 33, No. 41, October 12, 2007 issue of the Florida Administrative Weekly. The changes to subsection (1) of this rule were originally contained in a notice of proposed rulemaking published in the October 12, 2007, issue of the Florida Administrative Weekly (Vol. 33, No. 41, pp. 4751-4752). Subsequently, this subsection was amended by a Notice of Change published in the Florida Administrative Weekly on December 7, 2007. By this Notice of Change, the Department is again revising subsection (1) of this rule to delete a provision regarding the improper signing or verification of a corporate income tax return or notice.

Subsection (1) of Rule 12C-1.0221, Florida Administrative Code, has been changed, so that the proposed rule text will read as follows:

(1) A return, election, or notice required of a taxpayer shall be signed by an officer duly authorized to sign. A return or notice required of a taxpayer made by a fiduciary under subsection 220.22(3), F.S., shall be signed by the fiduciary. An officer’s or fiduciary’s signature on a return or notice made by or for a taxpayer shall be prima facie evidence that such individual was authorized to sign the return or notice on behalf of the taxpayer. The filing of a return that is not signed or that is improperly signed and verified may be treated as a failure to file the return for purposes of starting the limitation period or for the imposition of penalty for failure to file.