Fla. Admin. Code r. 12-24.021 - Scope

12-24.021 Scope.

Rules 12-3.0012 and 12-24.021 through 12-24.030, F.A.C., define the requirements imposed on taxpayers for the maintenance and retention of books, records, and other sources of information under section 213.35, F.S. These rules address such requirements where all or a part of the taxpayer’s records are received, created, maintained or generated through computer, electronic, and imaging processes and systems. Unless in conflict with the specific requirements imposed by other rules of the Department, these rules shall govern the recordkeeping and retention requirements imposed by the revenue laws administered by the Department.

Rulemaking Authority 213.06(1) FS. Law Implemented 213.35, 443.1317, 443.163 FS. History–New 10-24-96, Amended 4-30-02, 10-5-03.