(1) Under the provisions of Florida Statutes § 213.28, 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 Florida Statutes § 213.28, 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 Fl. Admin. Code R. 12-25.0058
Rulemaking Authority Florida Statutes § 213.06(1), 213.28(4) FS. Law Implemented 212.10, 213.28 FS. History-New 5-11-92, Amended 3-20-94.