12469658, 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: 12469658

Notice of Proposed Rule

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12-24.030	Records Retention - Time Period (Repealed)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 the proposed amendments to Rule 12-24.011, F.A.C. (Public Use Forms), is to adopt changes to the enrollment application used to enroll in the Department’s e-Services Program to include the privacy notice and to simplify the application. The purpose of the proposed amendments to Rule 12-24.028, F.A.C. (Alternative Storage Media), and the proposed repeal of Rule 12-24.030, F.A.C. (Records Retention - Time Period), update references and repeal unnecessary provisions.

SUMMARY:

The proposed amendments to Rule 12-24.011, F.A.C. (Public Use Forms), 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 proposed amendments to Rule 12-24.028, F.A.C. (Alternative Storage Media), change the reference regarding recordkeeping requirements to Section 213.35, F.S.
The proposed repeal of Rule 12-24.030, F.A.C. (Records Retention - Time Period), removes an unnecessary rule that only refers to a statutory provision.

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:

1/7/2013 Vol. 39/04

COMMENTS:

From 1/7/2013 To 1/28/2013 (21 Days)
The public comment period for this notice has already expired.

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.