Fla. Admin. Code Ann. R. 12-22.002 - Definitions

For the purposes of this rule chapter, the terms have the meanings prescribed in this section.

(1) "Department" means the Florida Department of Revenue.

(2) "Disclosure" means making known or available to any person in any manner whatsoever, a return, return information, state tax information, or federal tax information.

(3) "Federal tax information" means any tax information furnished to the Department by the Internal Revenue Service.

(4) "Return" means any report, claim, statement, notice, application, affidavit, or other document required to be filed within a prescribed period or on or before a prescribed date under the authority of any provision of those documents, declarations, reports, schedules, amendments, or other written statements filed with the Department by a taxpayer under a revenue law of this state which the Department has the responsibility of regulating, controlling, and administering. This term includes any copy of a federal income tax return or other attachments which are designed to be supplemental to, or become a part of, a return.

(5) "Return information" means any information shown on a return which is filed with, or furnished to, the Department, by, or on behalf of, a taxpayer, including taxpayers' names, addresses, account numbers, tax computations or payment data, and any other specific accounts details.

(6) "State tax information" means all records of the Department relating to particular taxpayers, including returns, return information, letters of advice, technical assistance advisements, large currency transaction reports, and investigative reports which are subject to the disclosure provisions of Section 213.053, F.S., and does not include federal tax information furnished to the Department by the Internal Revenue Service.

(7) "Tax information" means all records of the Department relating to particular taxpayers, including returns, return information, federal tax information, letters of advice, technical assistance advisements, large currency transaction reports, and investigative reports. This term encompasses the status and existence of an account and whether the account is active, inactive, or delinquent.

(8) "Official Purposes" as used in Section 213.053, F.S., and this rule includes the following:

(a) The use of state tax information in referring a case for criminal prosecution in instances when an agency employee attests by affidavit that there is probable cause to believe that a crime has been committed. Such attestation and affidavit must be reviewed and approved by the Criminal Investigations Process Owner, General Tax Administration, and the General Counsel, or their designees.

(b) The use of state tax information upon written approval by the Executive Director or the Executive Director's designee in obtaining a search warrant or subpoena in the investigation of a crime under the revenue laws.

(c) The use of state tax information, if approved in writing by the Executive Director or the Executive Director's designee, to notify state attorneys, sheriffs or other law enforcement agencies of activity in violation of state law or Department rules when such violation is beyond the legal authority or capacity of the Department to halt or prosecute.

(d) The use of state tax information in any judicial or quasi-judicial actions, including actions brought under Chapter 72, F.S., in which the Department is participating as a party and where the liability for or collectability of a tax is at issue.

(e) The use of taxpayer information by independent contract agents in the administration of the Department's statutory duties and responsibilities. Such independent contract agents are subject to the restrictions and prohibitions contained in Section 213.053, F.S. and this rule.

(f) The use of state tax information by the Department, solely to the extent necessary to obtain information which is not otherwise available in the determination and/or collection of a specific taxpayer's tax liability. The Department's employee or agent must first exhaust all efforts to obtain or confirm information from the taxpayer or from internal sources before disclosing information under this subsection. The following examples are included to clearly describe the intent of this paragraph:

1. Example 1. An auditor uses state tax information in an audit of a purchaser's use tax liability, where the information is obtained relative to the purchaser's use tax liability during an audit of a vendor.

2. Example 2. An auditor uses state tax information obtained in an audit of a vendee to confirm the status and amount of purchases from a vendor by the vendee.

(g) The enumeration in this rule of activities of the Department as "Official Purposes" is not all inclusive, and should not be construed to deny the existence of other "Official Purposes" not here enumerated.

(9) "Official Purposes" as used in Section 213.053, F.S. and this rule does not include the publishing, disclosing or conveying of state tax information to the public by any general means, or disclosure by the Department of state tax information to other agencies or persons in conducting their official purposes except as specifically provided in Section 213.053, F.S. and these rules.

Notes

Fla. Admin. Code Ann. R. 12-22.002

Rulemaking Authority 213.06(1) FS. Law Implemented 213.03, 213.053 FS.

New 12-18-88, Amended 11-14-91, 6-23-92, 5-9-13.

New 12-18-88, Amended 11-14-91, 6-23-92, 5-9-13.