(1) The following subsections of this rule describe materials and publications which contain procedures used by the Department in performing its statutory responsibilities, and these materials and publications are hereby incorporated by reference in this rule. A copy of these materials and publications may be obtained by one or more of the following methods:
    (a) Writing the Florida Department of Revenue, Taxpayer Services, Mail Stop 3-2000, 5050 West Tennessee Street, Tallahassee, Florida 32399-0112, or
    (b) Visiting any local Department of Revenue Service Center to personally obtain a copy; or
    (c) Calling the Forms Request Line during regular office hours at (850)488-6800; or
    (d) Downloading selected forms from the Department’s website (www.floridarevenue.com/forms). Persons with hearing or speech impairments may call the Florida Relay Service at 1(800)955-8770 (Voice) and 1(800)955-8771 (TTY).
    (2) GT400514, Basic Electronic Auditing Manual (e-Auditing) (n. 9/02), which instructs the Department’s auditors on electronic audit techniques.
    (3) GT400116, Stratified Statistical Sampling Manual (r. 3/02), which instructs the Department’s auditors on how to perform a stratified statistical sample of a taxpayer’s books and records.
    (4) GT300034, Auditing in an Electronic Environment (e-Auditing) and Stratified Statistical Sampling (r. 5/02), which explains to audit candidates (taxpayers) the benefits of electronic auditing and what techniques the Department can use.
Rulemaking Authority Florida Statutes § 213.06(1). Law Implemented 212.12, 212.13, 213.35 FS. History-New 10-1-03, Amended 1-8-19.