Fla. Admin. Code R. 12-24.026 (2026)

(1) The manner in which the Department is provided access to machine-sensible records as required in subsection 12-24.023(2), F.A.C., may be satisfied through a variety of means that shall take into account a taxpayer’s specific facts and circumstances, as determined through consultation with the taxpayer.

(2) Departmental access will be provided in one or more of the following manners:

(a) The taxpayer may arrange to provide the Department with the hardware, software and personnel resources to access the machine-sensible records;

(b) The taxpayer may arrange for a third party to provide the hardware, software and personnel resources necessary to access the machine-sensible records;

(c) The taxpayer may convert the machine-sensible records to a standard record format specified by the Department, including copies of files, on a magnetic medium that is agreed to by the Department; or

(d) The taxpayer and the Department may agree on other means of providing access to the machine-sensible records.

Rulemaking Authority 213.06(1) FS. Law Implemented 213.34, 213.35 FS. History–New 10-24-96, Amended 4-30-02.

Effective: 4/30/2002.