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 ...  

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    DEPARTMENT OF REVENUE
    Corporate, Estate and Intangible Tax

    RULE 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