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Florida Administrative Code (Last Updated: July 17, 2024) |
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12. Department of Revenue |
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D12. Departmental |
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12-24. Payment Of Taxes And Submission Of Returns By Electronic Means; Taxpayer Recordkeeping And Retention Requirements |
1(1) The manner in which the Department is provided access to machine-sensible records as required in subsection 1812-24.023(2), 19F.A.C., may be satisfied through a variety of means that shall take into account a taxpayer’s specific facts and circumstances, as determined through consultation with the taxpayer.
46(2) Departmental access will be provided in one or more of the following manners:
60(a) The taxpayer may arrange to provide the Department with the hardware, software and personnel resources to access the machine-sensible records;
81(b) The taxpayer may arrange for a third party to provide the hardware, software and personnel resources necessary to access the machine-sensible records;
104(c) The taxpayer may convert the machine-sensible records to a standard record format specified by the Department, including copies of files, on a magnetic medium that is agreed to by the Department; or
137(d) The taxpayer and the Department may agree on other means of providing access to the machine-sensible records.
155Rulemaking Authority 157202.26(3)(a), 158213.06(1) FS. 160Law Implemented 162202.30, 163213.34, 164213.35 FS. 166History–New 10-24-96, Amended 4-30-02.
