Fla. Admin. Code » Department of Revenue > 12 — Departmental > Chapter 12-24 — PAYMENT OF TAXES AND SUBMISSION OF RETURNS BY ELECTRONIC MEANS; TAXPAYER RECORDKEEPING AND RETENTION REQUIREMENTS
Florida Administrative Code

Fla. Admin. Code R. 12-24.027 (2026)

Taxpayer Responsibility and Discretionary Authority

✓ F.A.C. as crawled Sept. 2026 (latest rule effective Sept. 9, 2026)
Find cases: SyfertCases citing this section FLRulesflrules.org (official) ChapterChapter 12-24 CornellLII Search CasesGoogle Scholar

(1) In conjunction with meeting the requirements of Rules 12-24.024, 12-24.025 and 12-24.026, F.A.C., a taxpayer may create files solely for the use of the Department. For example, if a data base management system is used, it is consistent with the rule for the taxpayer to create and retain a file that contains the transaction-level detail from the data base management system and that meets the requirements of Rules 12-24.024, 12-24.025 and 12-24.026, F.A.C. The taxpayer should document the process that created the separate file to show the relationship between that file and the original records.

(2) A taxpayer may contract with a third party to provide custodial or management services of the records. Such a contract shall not relieve the taxpayer of its responsibilities under this chapter.

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

Effective: 4/30/2002.