(1) The contract auditor is authorized to audit and examine the accounts, books, or records of any taxpayer designated and assigned to the contract auditor for audit by the Department under the Contract Audits Program, for the purpose of ascertaining the correctness of any return which has been filed or payment which has been made, or for the purpose of making a return where none has been made.
    (2) The contract auditor may inspect such books and records necessary to ascertain the designated taxpayer’s compliance with the revenue laws of this state.
    (3) Limitation of authority:
    (a) This authorization to inspect taxpayer accounts, books, and records will be issued in writing by the Department to the contract auditor and shall begin on the date the authorization is issued by the Department.
    (b) This authorization to inspect the designated taxpayer accounts, books, and records shall cease to be effective on the earlier of one of the following dates:
    1. It is rescinded in writing by the Department;
    2. The audit determination becomes final; or,
    3. The subject contract expires.
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, 10-30-96.