The purpose of the proposed rule amendments to Rule 12-22.005, F.A.C. (Disclosure Procedures), is to remove language on how to obtain copies of forms from the Department that is redundant of the provisions of Rule 12-6.0015, F.S., which incorporates ...

DEPARTMENT OF REVENUE

RULE NO.: RULE TITLE:
12-22.005: Disclosure Procedures
12-22.007: Registration Information Sharing and Exchange Program
PURPOSE AND EFFECT: The purpose of the proposed rule amendments to Rule 12-22.005, F.A.C. (Disclosure Procedures), is to remove language on how to obtain copies of forms from the Department that is redundant of the provisions of Rule 12-6.0015, F.S., which incorporates by reference, Form DR-835 (Power of Attorney and Declaration of Representative).
The purpose of the proposed amendments to Rule 12-22.007, F.A.C. (Registration Information Sharing and Exchange Program), is to: (1) amend the agreements used by the Department to administer the Program, requiring an indication of which locally-imposed tax the participating Government Entity is requesting an exchange of tax information for; (2) create a separate form for Program participants to make the required annual certification regarding the confidentiality of the information exchanged under the Program; (3) clarify that each authorized employee of a Program participant must execute the certification regarding confidentiality requirements by January 31 of each year; and (4) update the Registration Information Sharing and Exchange Program Coordinator’s contact information.
SUMMARY: The proposed amendments to Rule 12-22.005, F.A.C. (Disclosure Procedures), remove information on how to obtain copies of Form DR-835 (Power of Attorney and Declaration of Representative) from the Department redundant of the provisions of Rule 12-6.0015, F.A.C.
The proposed amendments to Rule 12-22.007, F.A.C. (Registration Information Sharing and Exchange Program): (1) update the Registration Information Sharing and Exchange Program Coordinator’s contact information; (2) adopt, by reference, forms used by the Department in the administration of the Program; and (3) clarify that each authorized employee of a Program participant must execute the certification regarding confidentiality requirements by January 31 of each year.
SUMMARY OF STATEMENT OF ESTIMATED REGULATORY COSTS AND LEGISLATIVE RATIFICATION:
The Agency has determined that this will not have an adverse impact on small business or likely increase directly or indirectly regulatory costs in excess of $200,000 in the aggregate within one year after the implementation of the rule. A SERC has not been prepared by the agency.
The Agency has determined that the proposed rule is not expected to require legislative ratification based on the statement of estimated regulatory costs or if no SERC is required, the information expressly relied upon and described herein: 1) no requirement for the Statement of Economic Regulatory Costs (SERC) was triggered under Section 120.541(1), F.S.; and 2) based on past experiences with activities for providing the public tax information and rules of this nature, the adverse impact or regulatory cost, if any, do not exceed nor would exceed any one of the economic analysis criteria in a SERC, as set forth in Section 120.541(2)(a), F.S.
Any person who wishes to provide information regarding a statement of estimated regulatory costs, or provide a proposal for a lower cost regulatory alternative must do so in writing within 21 days of this notice.
RULEMAKING AUTHORITY: 213.0535(4), 213.06(1) FS.
LAW IMPLEMENTED: 213.053, 213.0535, 213.22 FS.
A HEARING WILL BE HELD AT THE DATE, TIME AND PLACE SHOWN BELOW:
DATE AND TIME: October 26, 2011, 10:00 a.m.
PLACE: 2450 Shumard Oak Boulevard, Building One, Room 1220, 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: Tammy Miller at [phone]. 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 IS: Janet Young, Tax Law Specialist, Technical Assistance and Dispute Resolution, Department of Revenue, P. O. Box 7443, Tallahassee, Florida 32314-7443, telephone [phone]

THE FULL TEXT OF THE PROPOSED RULE IS:

12-22.005 Disclosure Procedures.

(1) through (2)(b)2. No change.

3. A taxpayer may authorize his representative to receive confidential state tax information by a documented Power of Attorney filed with the Department. The Department prescribes form DR-835, Power of Attorney and Declaration of Representative (incorporated by reference in Rule 12-6.0015, F.A.C.), as the form to be used for the purposes of this chapter. This form may be obtained through one of the following methods: 1) writing the Florida Department of Revenue, Records Management Room 1-4364, 5050 West Tennessee Street, Tallahassee, Florida 32399-0158; or, 2) faxing the request for forms to the Forms Distribution Center at [phone]; or, 3) using a fax machine telephone handset to call the Department’s automated Fax on Demand system at [phone]; or, 4) visiting any local Department of Revenue Service Center to personally obtain a copy; or, 5) calling the Forms Request Line during regular office hours at 1(800)352-3671; or, 6) downloading selected forms from the Department’s Internet site at the address shown in parentheses (www.myflorida.com/dor).

4. No change.

(3) through (5) No change.

Rulemaking Specific Authority 213.06(1) FS. Law Implemented 213.053, 213.22 FS. History–New 12-18-88, Amended________.

 

12-22.007 Registration Information Sharing and Exchange Program.

(1)(a) No change.

(b) General information regarding the RISE Program and specific questions regarding the status of any data supplied by the Department should be directed to the General Tax Administration RISE Coordinator, General Tax Administration Resource Management, Mail Stop 1-1229 Compliance Enforcement Process Manager’s Office, 5050 West Tennessee Street, Tallahassee, Florida 32399-0131 or by telephone, [phone] [phone] or by visiting the Department’s Internet site at http://www.myflorida.com/dor/governments/rise.html.

(2)(a) through (b) No change.

(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] [phone]; or, 3) writing the General Tax Administration RISE Coordinator, General Tax Administration Resource Management, Mail Stop 1-1229 Compliance Enforcement Process Manager’s Office, 5050 West Tennessee Street, Tallahassee, Florida 32399-0131. Persons with hearing or speech impairment may call the Department’s TDD at 1(800)367-8331.

Number                   Title                                                               Effective Date

1. GT-400210           Registration and Information

                               Sharing and Exchange (RISE)

                               Program – Level-One Agreement

                               (R. 01/12 10/06)                                              _____ 04/07

2. GT-400211           Registration and Information

                               Sharing and Exchange (RISE)

                               Program – Level-Two Agreement

                               (R. 01/12 10/06)                                              _____04/07

3. GT-400212           Registration Information Sharing

                               and Exchange (RISE) Program

                               Participant Certification for

                               Access to Confidential State

                               Tax Information (N. 01/12)                              _____

(d) No change.

(e)1. 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 RISE Agreement (GT-400211), each authorized employee of the participating government agency is required to execute Form GT-400212 (Registration Information Sharing and Exchange (RISE) 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.

2. Each year each authorized employee of the participating government agency is required to execute Form GT-400212 certifying his or her familiarity with the confidentiality requirements. Executed certifications must be forwarded to the RISE Coordinator by January 31 of each year.

(3) through (4) No change.

Rulemaking Authority 213.0535(4), 213.06(1) FS. Law Implemented 213.053(8)(j), 213.0535 FS. History–New 3-17-93, Amended 4-2-00, 4-16-07,_________.

NAME OF PERSON ORIGINATING PROPOSED RULE: Janet Young, Tax Law Specialist, Technical Assistance and Dispute Resolution, Department of Revenue, P. O. Box 7443, Tallahassee, Florida 32314-7443, telephone [phone]
NAME OF AGENCY HEAD WHO APPROVED THE PROPOSED RULE: Governor and Cabinet
DATE PROPOSED RULE APPROVED BY AGENCY HEAD: September 20, 2011
DATE NOTICE OF PROPOSED RULE DEVELOPMENT PUBLISHED IN FAW: A Notice of Proposed Rule Development of Rule 12-22.005, F.A.C., was published in the Florida Administrative Weekly on July 29, 2011 (Vol. 37, No. 30, p. 2183). A Notice of Proposed Rule Development of Rule 12-22.007, F.A.C., was published in the Florida Administrative Weekly on August 12, 2011 (Vol. 37, No. 32, pp. 2331-2332). No comments were received by the Department.