11760006, 12-24.011 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 11760006

Notice of Development of Rulemaking

Department:

DEPARTMENT OF REVENUE

Chapter:

PAYMENT OF TAXES AND SUBMISSION OF RETURNS BY ELECTRONIC MEANS; TAXPAYER RECORDKEEPING AND RETENTION REQUIREMENTS

Overview

RULE:

12-24.011	Public Use Forms
12-24.028	Alternative Storage Media
12-24.030	Records Retention - Time Period (Repealed)

PURPOSE:

Social security numbers are used by the Florida Department of Revenue as unique identifiers for the administration of Florida’s taxes. Social security numbers that are obtained for tax administration purposes continue to remain confidential under sections 213.053 and 119.071, F.S., and are not subject to disclosure as public records. The purpose of proposed amendments to Rule 12-24.011, F.A.C. (Public Use Forms), is to adopt, by reference: (1) simplification of the tax types and filing method selections contained in Form DR-600 (Enrollment and Authorization for e-Services Program); and (2) changes that will update the privacy notice statement on Form DR-654 (Request for Waiver from Electronic Filing), used by the Department in the administration of the e-Services program.
The purpose of the proposed amendments to Rule 12-24.028, F.A.C. (Alternative Storage Media), is to change the reference regarding recordkeeping requirements to Section 213.35, F.S.
The purpose of proposed repeal of Rule 12-24.030, F.A.C. (Records Retention - Time Period), is to remove an unnecessary rule that only refers to a statutory provision.

SUBJECT:

The proposed updates to forms used to enroll in the Department’s e-Services Program for purposes of paying and filing taxes, surtaxes, surcharges, and fees by electronic means and the proposed repeal of unnecessary provisions.

RULEMAKING AUTHORITY:

202.26(3)(a), 206.485(1), 213.06(1), 213.755(8), (9), 220.21(2), (3), 443.1317, 443.163(1) FS.

LAW:

119.071(5), 202.30, 206.485, 212.08(5)(q), 213.34, 213.35, 213.755, 220.21(2), (3), 443.1317, 443.163 FS.

PRINT PUBLISH DATE:

7/20/2012 Vol. 38/29

RELATED STATUTES
AND LAWS:

202.26(3)(a), 206.485(1), 213.06(1), 213.755(8), (9), 220.21(2), (3), 443.1317, 443.163(1) FS., 119.071(5), 202.30, 206.485, 212.08(5)(q), 213.34, 213.35, 213.755, 220.21(2), (3), 443.1317, 443.163 FS.

OVERSIGHT COMMITTEE:

Joint Administrative Procedures Committee
Florida Administrative Law Central Online Network (F.A.L.C.O.N.)

RELATED COURT CASES:

Division of Administrative Hearings

FEDERAL eRULEMAKING
WEB PORTAL:

Regulations.gov

HOW TO LINK TO
THIS NOTICE:

http://flrules.org/gateway/ruleno.asp?id=12-24.011&PDate=7/20/2012&Section=1

REFERENCE MATERIALS:

No reference(s).

Under Florida law, E-mail addresses are public records. If you do not want your E-mail address released in response to a public records request, do not send electronic mail to this entity. Instead, contact this office by phone or in writing.