Florida Sampling Bibliography

Statutes

• 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.