(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.