Fla. Admin. Code r. 12-25.003 - Application of Rules

12-25.003 Application of Rules.

(1) Under the provisions of Section 213.28, F.S., the Department is granted the authority to contract with certified public accountants to conduct a tax compliance audit of any person who is subject to a Florida revenue law. Additionally, the Department has the discretionary authority to contract with a private broker to facilitate the recruitment of certified public accountants licensed to practice outside of Florida who can perform tax compliance audits of taxpayers located outside this state who are subject to Florida’s revenue laws.

(2)(a) Contracts for audit services will generally involve the performance of the following audit services:

1. Contract tax compliance audits, including transferee liability audits, of taxpayers located in and out of Florida; and,

2. Special audit projects.

(b) Contract auditors shall not be used to supplant existing departmental audit staff.

(3) All contracts executed pursuant to Section 213.28, F.S., shall be interpreted under Florida law. Any action for resolution of any dispute related to such contracts shall be brought under the laws of this state, after the applicant has exhausted the remedies offered by the dispute resolution process established in Rule 12-25.0058, F.A.C.

Rulemaking Authority 213.06(1), 213.28(4) FS. Law Implemented 212.10, 213.28 FS. History–New 5-11-92, Amended 3-20-94.