The purpose of the proposed amendments to Rule 12C-1.0221, F.A.C. (Returns, Notices, and Elections; Signing and Verification), is to provide procedures for how and when the Department will an accept electronic signature of the preparer of a ...
DEPARTMENT OF REVENUE
Corporate, Estate and Intangible TaxRULE NO: RULE TITLE
12C-1.0221: Returns, Notices, and Elections; Signing and Verification
PURPOSE AND EFFECT: The purpose of the proposed amendments to Rule 12C-1.0221, F.A.C. (Returns, Notices, and Elections; Signing and Verification), is to provide procedures for how and when the Department will an accept electronic signature of the preparer of a corporate income tax return or notice when the tax return preparer is other than the taxpayer.
SUBJECT AREA TO BE ADDRESSED: The subject area of the workshop is the proposed provision for the acceptance of electronic signatures of tax return preparers on corporate income tax returns or notices.
SPECIFIC AUTHORITY: 213.06(1), 220.51 FS.
LAW IMPLEMENTED: 213.755, 220.221, 220.23(2)(a) FS.
A RULE DEVELOPMENT WORKSHOP WILL BE HELD AT THE DATE, TIME AND PLACE SHOWN BELOW:
DATE AND TIME: October 13, 2009, 1:30 p.m.
PLACE: Room 118, Carlton Building, 501 S. Calhoun Street, Tallahassee, Florida
Pursuant to the provisions of the Americans with Disabilities Act, any person requiring special accommodations to participate in this workshop/meeting is asked to advise the agency at least 48 hours before the workshop/meeting by contacting: Larry Green at (850)922-4830. If you are hearing or speech impaired, please contact the agency using the Florida Relay Service, 1(800)955-8771 (TDD) or 1(800)955-8770 (Voice).
THE PERSON TO BE CONTACTED REGARDING THE PROPOSED RULE DEVELOPMENT AND A COPY OF THE PRELIMINARY DRAFT, IF AVAILABLE, IS: Robert DuCasse, Revenue Program Administrator I, Technical Assistance and Dispute Resolution, Department of Revenue, P.O. Box 7443, Tallahassee, Florida 32314-7443, telephone (850)922-4111
THE PRELIMINARY TEXT OF THE PROPOSED RULE DEVELOPMENT IS PUBLISHED ON THE DEPARTMENT’S INTERNET SITE AT: myflorida.com/dor/rules.
Document Information
- Subject:
- The subject area of the workshop is the proposed provision for the acceptance of electronic signatures of tax return preparers on corporate income tax returns or notices.
- Purpose:
- The purpose of the proposed amendments to Rule 12C-1.0221, F.A.C. (Returns, Notices, and Elections; Signing and Verification), is to provide procedures for how and when the Department will an accept electronic signature of the preparer of a corporate income tax return or notice when the tax return preparer is other than the taxpayer.
- Rulemaking Authority:
- 213.06(1), 220.51 FS.
- Law:
- 213.755, 220.221, 220.23(2)(a) FS.
- Contact:
- Robert DuCasse, Revenue Program Administrator I, Technical Assistance and Dispute Resolution, Department of Revenue, P.O. Box 7443, Tallahassee, Florida 32314-7443, telephone (850)922-4111
- Related Rules: (1)
- 12C-1.0221. Returns, Notices, and Elections; Signing and Verification