Section 316.363 - Returns; instructionsThe instructions to the individual state income tax return form required to be filed by this chapter shall:
(1) Be written in simple words used in their commonly understood senses that convey meanings clearly and directly;(2) Be written in primarily simple, rather than compound or complex, sentences that are as short as possible;(3) Limit the use of definitions to definitions of words that cannot be properly explained or qualified in the text;(4) Include an index at the beginning of the instructions to provide a useful guide to the use of the form. The index shall give a comprehensive listing of return form parts in a logical sequence, and the index listings shall clearly state the contents of each section;(5) Have the text of the instructions printed in roman type at least as large as 10-point modern type, two points leaded;(6) Have margins that are adequate for purposes of readability, and have a line length of the text not exceeding four inches for a column;(7) Have section headings printed in a contrasting color, typeface or size; and(8) Be printed so that the contrast and legibility of the ink and paper used is substantially the equivalent of black ink on white paper.