(1) In conjunction with meeting the requirements of rules 12-24.024, 12-24.025 and 12-24.026, F.A.C., a taxpayer may create files solely for the use of the Department. For example, if a data base management system is used, it is consistent with the rule for the taxpayer to create and retain a file that contains the transaction-level detail from the data base management system and that meets the requirements of rules 12-24.024, 12-24.025 and 12-24.026, F.A.C. The taxpayer should document the process that created the separate file to show the relationship between that file and the original records.
    (2) A taxpayer may contract with a third party to provide custodial or management services of the records. Such a contract shall not relieve the taxpayer of its responsibilities under this chapter.
Rulemaking Authority 202.26(3)(a), 213.06(1) FS. Law Implemented 202.30, 213.35 FS. History-New 10-24-96, Amended 4-30-02.