Fla. Admin. Code Ann. R. 12-24.027 - Taxpayer Responsibility and Discretionary Authority
(1) In conjunction with meeting the
requirements of Rules
12-24.024,
12-24.025 and
12-24.026, F.A.C., a taxpayer
may create files solely for the use of the Department. For example, if a data
base management system is used, it is consistent with the rule for the taxpayer
to create and retain a file that contains the transaction-level detail from the
data base management system and that meets the requirements of Rules
12-24.024,
12-24.025 and
12-24.026, F.A.C. The taxpayer
should document the process that created the separate file to show the
relationship between that file and the original records.
(2) A taxpayer may contract with a third
party to provide custodial or management services of the records. Such a
contract shall not relieve the taxpayer of its responsibilities under this
chapter.
Notes
Rulemaking Authority 213.06(1) FS. Law Implemented 213.35 FS.
New 10-24-96, Amended 4-30-02.
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