Section 12-25.011 - Confidentiality(1)(a) Contract auditors are bound by the same confidentiality requirements and subject to the same penalties for disclosure as provided in sections 213.053 and 213.28, F.S., and chapter 12-22, F.A.C.(b) Each contract negotiated will specifically obligate the selected contract auditor to comply with the applicable state statutes and Department rules on confidentiality requirements. Contract auditors will not be provided any tax information on any taxpayer until the auditor signs a contract with the Department.(c) Willful violations of the confidentiality provisions by contract auditors are punishable as provided in section 213.28(4), F.S.(d) Contract auditors shall in no way utilize or benefit from information of any type obtained during the course of a tax compliance audit.(2) Private brokers under contract with the Department for the purpose of securing contract auditor services, as provided in section 213.28(2), F.S., are subject to the provisions of section 213.053, F.S. Taxpayer information shall not be released to private brokers.(3) Contract auditors who, during the performance of audit services for the Department, discover tax information which may be of interest to other taxing jurisdictions shall report such tax information to the Department, but shall not report such information to the affected jurisdiction.(4) Nothing contained in these rules authorizes the disclosure of any information prohibited by federal law from being disclosed.Fla. Admin. Code Ann. R. 12-25.011
Rulemaking Authority 213.06(1), 213.28(4) FS. Law Implemented 212.10, 213.28 FS.
New 5-11-92, Amended 3-20-94.New 5-11-92, Amended 3-20-94.