Fla. Admin. Code Ann. R. 12-24.025 - Records Maintenance Requirements
(1)
The Department recommends, but does not require, that taxpayers refer to the
National Archives and Records Administration's (NARA) standards for guidance on
the maintenance and storage of electronic records, including the labeling of
records, the location and security of the storage environment, the creation of
back-up copies, and the use of periodic testing to confirm the continued
integrity of the records. The NARA standards may be found at 36 Code of Federal
Regulations, Part 1234, July 1, 2001 edition.
(2) The taxpayer's computer hardware or
software shall accommodate the extraction and conversion of retained
machine-sensible records.
Notes
Rulemaking Authority 213.06(1) FS. Law Implemented 213.35 FS.
New 10-24-96, Amended 4-30-02.
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