12-25.048. Submission of the Certified Audit Report

Effective on Sunday, January 17, 2021

1(1) Within 90 days after approval of the Audit Plan, the qualified practitioner must submit the Certified Audit Report to the Department for review and approval.

27(2) The Certified Audit Report must meet all the requirements established by the Audit Plan.

42(3) The Department is authorized to share any of the information discussed in the Certified Audit Report with any county which, pursuant to law, self-administers the taxes imposed by Sections 72125.0104(3) 73and (10), 75125.0108(1), 76or 77212.0305, F.S.

79Rulemaking Authority 81213.06(1), 82213.285(7) FS. 84Law Implemented 86213.285 FS. 88History–New 8-23-99, Amended 1-17-21.

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