14988748, 73B-10.032 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 14988748

Notice of Development of Rulemaking

Department:

DEPARTMENT OF COMMERCE

Division:

Division of Workforce Services

Chapter:

UNEMPLOYMENT CLAIMS AND BENEFITS; FLORIDA UNEMPLOYMENT COMPENSATION TAX

Overview

RULE:

73B-10.032

Employing Unit Records

PURPOSE:

The purpose of the rule is to allow large agents to have access to the reemployment tax data of their clients without having to first produce a Power of Attorney (“POA”) to the Department of Revenue.   Federal reemployment tax rules, as incorporated into Chapter 443, Florida Statutes, allow the release of confidential tax data to the agent of an employer when it is impractical to first obtain a POA.

SUBJECT:

Disclosure of reemployment tax data to agents of employers.  Agents often need reemployment tax data quickly to properly fill out Department of  Revenue (“DOR”) forms and returns and do not always have quick access to a power of attorney (“POA”) signed by their client.  Large agents in particular often have difficulty quickly submitting a POA for their many clients to DOR.  This rule will allow the Department to release confidential reemployment tax data to large agents (those with over 100 clients) without having to first produce a POA.  The agreement that will be signed by the agents before DOR releases any information, confirms that the agent has a POA with their client employer and will submit it upon request to DOR.

RULEMAKING AUTHORITY:

443.1317, FS.

LAW:

443.071(2), (3), 443.141(2), 443.171, FS

PRINT PUBLISH DATE:

8/27/2014 Vol. 40/167

RELATED STATUTES
AND LAWS:

443.1317, FS., 443.071(2), (3), 443.141(2), 443.171, 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=73B-10.032&PDate=8/27/2014&Section=1

REFERENCE MATERIALS:

No reference(s).

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