The Florida Senate

166.236  Audits by taxing authorities; confidential information.--

(1)  If an audit of a telecommunications service provider is conducted under s. 36 of chapter 2001-140, Laws of Florida, and s. 166.234, any information received by the taxing authority or its agent in connection with the audit is confidential and exempt from s. 119.07(1) and s. 24(a), Art. I of the State Constitution. This section is subject to the Open Government Sunset Review Act of 1995 in accordance with s. 119.15 and shall stand repealed on October 2, 2007, unless reviewed and saved from repeal through reenactment by the Legislature.

(2)  Subsection (1) is remedial in nature and applies to all audits conducted under s. 36 of chapter 2001-140, Laws of Florida, and s. 166.234, regardless of whether the audit was begun before or after the effective date of this act.

History.--ss. 1, 2, ch. 2002-47.