12-25.0305. Scope of Rules

The rules in Part II of this chapter implement the certified audits project authorized by Section 213.285, F.S. The rules set forth in this part are applicable to all taxes imposed by: (1) Sections 125.0104 and 125.0108, F.S., unless the tax is self-administered by a county, and (2) Chapter 212, F.S. 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 Section 120.74, F.S, 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 Section 120.54, F.S.