12473053, 12C-1.318 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 12473053

Notice of Proposed Rule

Department:

DEPARTMENT OF REVENUE

Division:

Corporate, Estate and Intangible Tax

Chapter:

CORPORATE INCOME TAX

Overview

RULE:

12C-1.318

Rules for Recognition of Taxpayers and Their Representatives (Repealed)

PURPOSE:

Rule 12-6.005, F.A.C. (Criteria for Qualified Representatives), and Form DR-835 (Power of Attorney and Declaration of Representative), provide the qualifications and requirements of taxpayer representatives. Rule 12-22.005, F.A.C. (Disclosure Procedures), provides the requirements for taxpayer representatives to receive confidential taxpayer information from the Department. The purpose of the proposed repeal of Rule 12C-1.318, F.A.C. (Rules for Recognition of Taxpayers and Their Representatives), is to remove provisions regarding taxpayer representatives that are addressed in these administrative rules and forms.

SUMMARY:

The proposed repeal of Rule 12C-1.318, F.A.C. (Rules for Recognition of Taxpayers and Their Representatives), removes unnecessary provisions redundant of Rule 12-22.005, F.A.C. (Disclosure Procedures), and Form DR-835 (Power of Attorney and Declaration of Representative).

RULEMAKING AUTHORITY:

213.06(1), 220.51 FS.

LAW:

213.053, 220.731 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).

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