Florida Senate - 2013                        COMMITTEE AMENDMENT
       Bill No. SB 866
       
       
       
       
       
       
                                Barcode 752860                          
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                  Comm: RCS            .                                
                  03/20/2013           .                                
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       The Committee on Banking and Insurance (Clemens) recommended the
       following:
       
    1         Senate Amendment (with title amendment)
    2  
    3         Delete lines 71 - 78
    4  and insert:
    5         (2)(a) The department may is authorized to initiate a
    6  certified audit program for sales and use taxes imposed under
    7  chapter 212 and local option taxes imposed under ss. 125.0104
    8  and 125.0108 and administered by the department audits project
    9  to further enhance tax compliance reviews performed by qualified
   10  practitioners and to encourage taxpayers to hire qualified
   11  practitioners at their own expense to review and report on their
   12  tax compliance. The nature of certified audit work performed by
   13  qualified practitioners shall be agreed-upon procedures in which
   14  the department is the specified user of the resulting report.
   15  
   16  ================= T I T L E  A M E N D M E N T ================
   17         And the title is amended as follows:
   18         Delete line 10
   19  and insert:
   20         provisions; specifying the tax programs to be audited;
   21         revising procedures, deadlines, and notice