13699424, 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: 13699424

Notice of Proposed Rule

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return previously used for reporting the communications services tax on substitute communications systems, which was repealed by Chapter 2005-187, L.O.F.

SUMMARY:

The proposed amendments to Rule 12-24.023, F.A.C. (Recordkeeping Requirements - General), remove an obsolete provision regarding the substitute communications systems tax return.

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:

10/21/2013 Vol. 39/205

COMMENTS:

From 10/21/2013 To 11/11/2013 (21 Days)
The public comment period for this notice has already expired.

REFERENCE MATERIALS:

No reference(s).

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