Florida Regulations 12-24.026: Access to Machine-Sensible Records
Current as of: 2024 | Check for updates
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(1) The manner in which the Department is provided access to machine-sensible records as required in subsection 12-24.023(2), F.A.C., may be satisfied through a variety of means that shall take into account a taxpayer’s specific facts and circumstances, as determined through consultation with the taxpayer.
(2) Departmental access will be provided in one or more of the following manners:
(a) The taxpayer may arrange to provide the Department with the hardware, software and personnel resources to access the machine-sensible records;
(b) The taxpayer may arrange for a third party to provide the hardware, software and personnel resources necessary to access the machine-sensible records;
(c) The taxpayer may convert the machine-sensible records to a standard record format specified by the Department, including copies of files, on a magnetic medium that is agreed to by the Department; or
(d) The taxpayer and the Department may agree on other means of providing access to the machine-sensible records.
Rulemaking Authority 202.26(3)(a), 213.06(1) FS. Law Implemented 202.30, 213.34, 213.35 FS. History-New 10-24-96, Amended 4-30-02.
(2) Departmental access will be provided in one or more of the following manners:
(a) The taxpayer may arrange to provide the Department with the hardware, software and personnel resources to access the machine-sensible records;
(b) The taxpayer may arrange for a third party to provide the hardware, software and personnel resources necessary to access the machine-sensible records;
(c) The taxpayer may convert the machine-sensible records to a standard record format specified by the Department, including copies of files, on a magnetic medium that is agreed to by the Department; or
(d) The taxpayer and the Department may agree on other means of providing access to the machine-sensible records.
Rulemaking Authority 202.26(3)(a), 213.06(1) FS. Law Implemented 202.30, 213.34, 213.35 FS. History-New 10-24-96, Amended 4-30-02.