7650601, 12C-1.0221 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 7650601

Notice of Development of Rulemaking

Department:

DEPARTMENT OF REVENUE

Division:

Corporate, Estate and Intangible Tax

Chapter:

CORPORATE INCOME TAX

Overview

RULE:

12C-1.0221

Returns, Notices, and Elections; Signing and Verification

PURPOSE:

The purpose of the proposed amendments to Rule 12C-1.0221, F.A.C. (Returns, Notices, and Elections; Signing and Verification), is to provide procedures for how and when the Department will an accept electronic signature of the preparer of a corporate income tax return or notice when the tax return preparer is other than the taxpayer.

SUBJECT:

The subject area of the workshop is the proposed provision for the acceptance of electronic signatures of tax return preparers on corporate income tax returns or notices.

RULEMAKING AUTHORITY:

213.06(1), 220.51 FS.

LAW:

213.755, 220.221, 220.23(2)(a) FS.

PRINT PUBLISH DATE:

9/25/2009 Vol. 35/38

RELATED STATUTES
AND LAWS:

213.06(1), 220.51 FS., 213.755, 220.221, 220.23(2)(a) FS.

OVERSIGHT COMMITTEE:

Joint Administrative Procedures Committee
Florida Administrative Law Central Online Network (F.A.L.C.O.N.)

RELATED COURT CASES:

Division of Administrative Hearings

FEDERAL eRULEMAKING
WEB PORTAL:

Regulations.gov

HOW TO LINK TO
THIS NOTICE:

http://www.flrules.org/gateway/ruleno.asp?id=12C-1.0221&PDate=9/25/2009&Section=1

REFERENCE MATERIALS:

No reference(s).

Under Florida law, E-mail addresses are public records. If you do not want your E-mail address released in response to a public records request, do not send electronic mail to this entity. Instead, contact this office by phone or in writing.