Purpose


Section 213.053, F.S. (Confidentiality and Information Sharing), provides that all information contained in returns, reports, accounts, or declarations received by the Department are confidential, except for official purposes. This section provides when confidential information may be made available to specified agencies for use in the performance of their official duties. In addition, federal tax information obtained by the Department from the Internal Revenue Service is held confidential pursuant to federal law and regulation. The purpose of the proposed changes to Rule Chapter 12-22, F.A.C. (Confidentiality and Disclosure of Tax Information), is to repeal those rules that are redundant of Section 213.053, F.S., and to update those rules providing how to request information that may be released by the Department.