HOUSE AMENDMENT
Bill No. HB 169
Amendment No. 01 (for drafter's use only)
CHAMBER ACTION
Senate House
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5 ORIGINAL STAMP BELOW
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11 The Committee on Judicial Oversight offered the following:
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13 Amendment (with title amendment)
14 On page 5, line 23, through page 6, line 8,
15 remove from the bill: all of said lines
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17 and insert in lieu thereof:
18 Section 2. Subparagraph 3. is added to paragraph c of
19 subsection (6) of section 212.12, Florida Statutes, to read:
20 (6)
21 3. (a) A taxpayer is entitled, both in connection
22 with an audit and in connection with an application for refund
23 filed independently of any audit, to establish the amount of
24 any refund or deficiency through statistical sampling when the
25 taxpayer's records, other than those regarding fixed assets,
26 are adequate but voluminous. Alternatively, a taxpayer is
27 entitled to establish any refund or deficiency through any
28 other sampling method agreed upon by the taxpayer and the
29 department when the taxpayer's records, other than those
30 regarding fixed assets, are adequate but voluminous. Whether
31 done through statistical sampling or any other sampling method
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File original & 9 copies 01/09/02
hjo0005 02:35 pm 00169-jo -654315
HOUSE AMENDMENT
Bill No. HB 169
Amendment No. 01 (for drafter's use only)
1 agreed upon by the taxpayer and the department, the completed
2 sample shall reflect both overpayments and underpayments of
3 taxes due. The sample shall be conducted through either:
4 1. a taxpayer request to perform the sampling through
5 the Certified Audit Program pursuant to s. 213.285;
6 2. attestation by a Certified Public Accountant as to
7 the adequacy of the sampling method utilized and the results
8 reached using such sampling method; or
9 3. a sampling method that has been submitted by the
10 taxpayer and approved by the department before a refund claim
11 is submitted. This provision shall not prohibit a taxpayer
12 from filing a refund claim prior to approval by the department
13 of the sampling method; however, a refund claim submitted
14 before the sampling method has been approved by the department
15 cannot be a complete refund application pursuant to s. 213.255
16 until the sampling method has been approved by the department.
17 (b) The department shall prescribe by rule the
18 procedures to be followed under each method of sampling. Such
19 procedures shall follow generally accepted auditing procedures
20 for sampling. The rule shall also set forth other criteria
21 regarding the use of sampling, including but not limited to
22 training requirements that must be met before a sampling
23 method may be utilized and the steps necessary for the
24 department and the taxpayer to reach agreement on a sampling
25 method submitted by the taxpayer for approval by the
26 department.
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File original & 9 copies 01/09/02
hjo0005 02:35 pm 00169-jo -654315