The rules in Part II of this chapter implement the certified audits project authorized by Florida Statutes § 213.285 The rules set forth in this part are applicable to all taxes imposed by:

Ask a legal question, get an answer ASAP!
Click here to chat with a lawyer about your rights.

Terms Used In Florida Regulations 12-25.0305

  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
    (1) Sections 125.0104 and 125.0108, F.S., unless the tax is self-administered by a county, and
    (2) Florida Statutes Chapter 212
No later than five years after the effective date of this rule, the Department will evaluate the rules in Part II of this chapter during the agency’s annual rulemaking and regulatory plan review conducted pursuant to Florida Statutes § 120.74 to determine whether the rules remain necessary for the proper implementation of the statutes being implemented. Rules determined to be unnecessary, or that can be implemented in a more efficient or cost-effective manner, will be proposed for repeal or amendment in accordance with the procedures set forth Florida Statutes § 120.54
Rulemaking Authority Florida Statutes § 213.06(1), 213.285(7) FS. Law Implemented Florida Statutes § 213.285. History-New 8-23-99, Amended 1-17-21.