(1) The Authority to disclose state tax information is delegated to certain positions within the Department. Employees within these positions shall determine that request for disclosure of tax information meet the statutory provisions for disclosure in Florida Statutes § 213.053, and shall follow the procedures for disclosure in Fl. Admin. Code R. 12-22.005
    (2) Specific responsibilities are delegated to the following positions within the Department to ensure the confidentiality of tax information and coordinate requests for authorized disclosure of tax information within the Department.
    (a) Program Directors having primary custody or control of returns or tax return information will determine that the necessary safeguards are in place to prevent the unauthorized use or disclosure of state or federal tax information. They shall issue appropriate written instructions to employees under their supervision and shall adopt measures to ensure that employees remain thoroughly familiar with and strictly adhere to the rules and procedures governing confidentiality and the disclosure of tax information. They are responsible for publishing specific procedures to ensure the security of confidential tax information during emergency conditions.
    (b) The Security and Disclosure Officer is responsible for the development of security directives and the periodic review of security procedures within the Department. A report of all findings is furnished to the Executive Director for action as deemed appropriate. The Security and Disclosure Officer is the Federal/State Coordinator, and is responsible for the development of information sharing agreements with appropriate federal and state agencies. This person acts as liaison with federal and state agencies and their appropriate administrators concerning the exchange of tax information. The Security and Disclosure Officer reviews all requests from counties and taxing districts requesting information in accordance with Florida Statutes § 213.053(10), for statutory compliance. Accordingly, the Security and Disclosure Officer is authorized to receive and request any tax information within the Department of Revenue or the above referenced entities, when such information will facilitate performance of these duties and responsibilities.
    (c) The Records Center Manager, Return and Revenue Processing, is designated as the Custodian of Records for the Department. The Records Center Manager is responsible for copying and certifying tax records for use in court and the processing of requests to inspect or receive copies of returns.
    (d) The Criminal Investigations Process Owner, is designated as the custodian of the reports of large currency transactions and is responsible for disclosure of documents and information filed with the Department under Florida Statutes § 896.102(1), pursuant to a subpoena served under Florida Statutes § 213.053(9)
    (e) Employees of the Department of Revenue shall be required, at least annually, to review the procedures governing confidentiality and the authorized disclosure of confidential information and to certify that they are familiar with them. All new employees are required to read the policy and procedures regarding confidentiality and to certify that they have read and understand them. Employees who are terminating their employment with the Department shall certify that they are still subject to the confidentiality and penalty provisions of Florida Statutes § 213.053, as it pertains to their knowledge of confidential tax information maintained by the Department of Revenue.
Rulemaking Authority Florida Statutes § 213.06(1). Law Implemented Florida Statutes § 213.053. History-New 12-18-88, Amended 12-13-94.