Fla. Admin. Code R. 12-25.001
This chapter implements section 213.28, F.S., with respect to the Department's authority to enter into contracts with certified public accountants to perform specific tax audit services. Also, this chapter sets forth the procedures to be used by the Department in the administration of section 212.10, F.S., concerning the Department's authority to contract with certified public accountants to conduct transferee liability audits. Finally, these rules govern the process by which the Department is authorized to enter into contracts with private brokers to secure the services of certified public accountants as provided in section 213.28, F.S.
Fla. Admin. Code Ann. R. 12-25.001
Rulemaking Authority 213.06(1), 213.28(4) FS. Law Implemented 212.10, 213.28 FS.
New 5-11-92, Amended 3-20-94.