RULE NO.:RULE TITLE:
12-22.005Disclosure ProceduresNOTICE 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. 39, No. 4, January 7, 2013 issue of the Florida Administrative Register.
In response to written public comment, subsection (4) of Rule 12-22.005, F.A.C., has been changed so that, when adopted, that subsection will read:
(4) Written Requests for Tax Information by Government Agencies and Officials. Requests for Statistical Information. Statistical reports, compiled from tax return information, shall be released by the Department if such tabulations are so classified to prevent the identification of particular accounts, reports, declarations, or returns. All requests seeking statistical information compiled from tax return information should be addressed to the Program Director, Information Services Program, 5050 West Tennessee Street, Tallahassee, Florida 32399-0112. Requests which require special programming will be subject to a fee based on the cost of preparation.
(a) The Department may provide tax information to any federal, state, or local agency or official specifically authorized by Section 213.053, F.S. Tax information provided under subsection 213.053(8), F.S., will be disclosed under the terms of a written agreement executed between the Department and the requesting agency or official. All other requests for information must be in writing and directed to the Confidential Incident Response and Disclosure Officer, Florida Department of Revenue, P. O. Box 6668, Tallahassee, Florida 32314-6668, for review and clearance prior to disclosure.
(b) The Confidential Incident Response and Disclosure Officer maintains all written agreements between the Executive Director and agencies authorized to receive information and periodically reviews the procedures and the disclosure activity of the Department to ensure compliance with statutes governing the confidentiality of tax information. Any questions or requests not covered by existing procedures or agreements must be directed to the Confidential Incident Response and Disclosure Officer.
