4716739, 12C-1.0221 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 4716739

Notice of Proposed Rule

Department:

DEPARTMENT OF REVENUE

Division:

Corporate, Estate and Intangible Tax

Chapter:

CORPORATE INCOME TAX

Overview

RULE:

12C-1.0221

Returns, Notices, and Elections; Signing and Verification

PURPOSE:

The purpose of the proposed amendments to Rule 12C-1.0221, F.A.C. (Returns, Notices, and Elections; Signing and Verification), is to provide procedures for how and when the Department will accept electronic signatures on corporate income tax returns or notices that are filed with the Department electronically.

SUMMARY:

The proposed amendments to Rule 12C-1.0221, F.A.C. (Returns, Notices, and Elections; Signing and Verification), provide when an electronic return will be deemed to be signed and when the signature of the taxpayer or the taxpayer's representative will be deemed to serve as the written declaration made under penalties of perjury required on returns or notices filed with the Department.

RULEMAKING AUTHORITY:

213.06(1), 220.51 FS.

LAW:

213.755, 220.221, 220.23(2)(a) FS.

PRINT PUBLISH DATE:

10/12/2007 Vol. 33/41

COMMENTS:

From 10/12/2007 To 11/2/2007 (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.