Florida Statute sec. 17.03 Audit claims against the state Florida Statute sec. 212.12 - (6) (c) Authority to statistically sample Florida Statute sec. 213.34 Authority to audit Florida Statute sec. 213.35 Books and records
Florida Administrative Code 12-24.023 Recordkeeping Requirements - General Florida Administrative Code 12-24.024 Recordkeeping Requirements - Machine-Sensible Records Florida Department of Revenue, General Tax Administration, Florida's Computer Assisted Audit System (FCAAS) - Procedures Manual, 1998.
DelVecchio d/b/a Monterey Glass and Mirror Distributors, v. Department of Revenue, Docket 95-1450 Florida Division of Administrative Hearings (4.2.1997). ALJ ruled in favor of Department's block sampling method when taxpayer lacked adequate records. Florida Truck Dock Company v. Department of Revenue, Docket DOR 99-2-FOF, Florida Division of Administrative Hearings (2.11.1999). ALJ ruled in favor of Department's block sampling method when taxpayer lacked adequate records.