13387569, 12-24.023 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 13387569

Notice of Development of Rulemaking

Department:

DEPARTMENT OF REVENUE

Chapter:

PAYMENT OF TAXES AND SUBMISSION OF RETURNS BY ELECTRONIC MEANS; TAXPAYER RECORDKEEPING AND RETENTION REQUIREMENTS

Overview

RULE:

12-24.023

Recordkeeping Requirements - General

PURPOSE:

The purpose of the proposed amendments to Rule 12-24.023, F.A.C. (Recordkeeping Requirements - General), is to remove obsolete provisions regarding the tax return previously used for reporting the communications services tax on substitute communications systems, which was repealed by Chapter 2005-187, L.O.F.

SUBJECT:

The subject of the rule workshop is the removal of an obsolete provision regarding the substitute communications systems tax return required prior to the repeal of the tax on substitute communications systems by Chapter 2005-187, L.O.F.

RULEMAKING AUTHORITY:

202.26(3)(a), 213.06(1), 443.1317 FS.

LAW:

202.30, 213.34, 213.35, 443.1317, 443.163 FS.

PRINT PUBLISH DATE:

8/15/2013 Vol. 39/159

RELATED STATUTES
AND LAWS:

202.26(3)(a), 213.06(1), 443.1317 FS., 202.30, 213.34, 213.35, 443.1317, 443.163 FS.

OVERSIGHT COMMITTEE:

Joint Administrative Procedures Committee
Florida Administrative Law Central Online Network (F.A.L.C.O.N.)

RELATED COURT CASES:

Division of Administrative Hearings

FEDERAL eRULEMAKING
WEB PORTAL:

Regulations.gov

HOW TO LINK TO
THIS NOTICE:

http://flrules.org/gateway/ruleno.asp?id=12-24.023&PDate=8/15/2013&Section=1

REFERENCE MATERIALS:

No reference(s).

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