Registration Information Sharing and Exchange Program

 

DEPARTMENT OF REVENUE

RULE NO: RULE TITLE
12-22.007: Registration Information Sharing and Exchange Program

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. 32, No. 52, December 29, 2006 issue of the Florida Administrative Weekly.

In response to written comments, dated January 18, 2007, received from the Joint Administrative Procedures Committee, the following changes to proposed paragraphs (c), (d), and (e) of subsection (2) of Rule 12-22.007, F.A.C., have been made, so that, when adopted, those paragraphs will read as follows:

(c) The Department hereby incorporates the following agreements used in the administration of the RISE Program. Copies of these agreements may be obtained, without cost, by: 1) downloading the selected agreement from the Department’s Internet site at www.myflorida.com/dor; or, 2) calling the General Tax Administration RISE Coordinator at [phone]; or, 3) writing the General Tax Administration RISE Coordinator, Compliance Enforcement Process Manager’s Office, 4070 Esplanade Way, Room 315N, Tallahassee, Florida 32399-5139. Persons with hearing or speech impairment may call the Department’s TDD at [phone].

NumberTitleEffective Date

1. GT-400210Registration and Information
Sharing and Exchange
Program – Level-One
Agreement (R. 10/06)______

2. GT-400211Registration and Information
Sharing and Exchange Program
– Level-Two Agreement
(R. 10/06)_____

(d) Each government agency participating in the RISE Program is required to transmit its shared data to the Department within 20 days after the close of the reporting period, using the format specified in RISE Attachment B of the Level-one RISE agreement (GT-400210) or of the Level-two RISE agreement (GT-400211).

(e) Section 213.053(8)(j), F.S., provides that the Department may provide the information authorized under Section 213.0535, F.S., to eligible participants and certified public accountants for such participants in the RISE Program. As a part of the Level-one RISE Agreement (GT-400210), or the Level-two Agreement (GT-400211), each authorized employee of the participating government agency is required to execute Attachment C, Program Participant Certification for Access to Confidential State Tax Information, with the confidentiality requirements of Section 213.053, F.S., and Rule Chapter 12-22, F.A.C., by January 31 of each year. Any person who becomes an authorized employee subsequent to January 31 must execute a separate certification. Executed certifications must be forwarded to the RISE Coordinator within 15 business days of the date of hire or the date of change in employment status.