Voluminous records definition
Voluminous records means records maintained by the taxpayer pursuant to s. 213.35, F.S., that are so numerous and extensive that their provision by the taxpayer and review by the Department would be most effectively and
Voluminous records means records maintained by the taxpayer that are so numerous and extensive that their provision by the taxpayer and review by the Department would not be practical under the circumstances of the time, space, and other logistical constraints of the taxpayer and the Department.