5490605, 12E-1.032 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 5490605

Notice of Proposed Rule

Department:

DEPARTMENT OF REVENUE

Division:

Child Support Program

Chapter:

CHILD SUPPORT PROGRAM

Overview

RULE:

12E-1.032

Electronic Remittance of Support Payments

PURPOSE:

The purpose of these rule amendments is to provide instruction to employers about the waiver process to be used by the Department in accordance with the electronic remittance requirements in Section 61.1824(6), Florida Statutes. The effect of these proposed rule revisions is to tell employers who are unable to pay support electronically how they can request a waiver from the requirement to send support payments electronically and to describe the waiver process to be used by the Department.

SUMMARY:

The proposed amendments to Rule 12E-1.032, Florida Administrative Code, contain procedures for waiving the statutory requirement that certain employers must remit support payments electronically. These rule amendments are based on 2007 legislative changes to subsection 61.1824(6), Florida Statutes, which: a) eliminated the provision that only employers with 10 or more employees have to electronically file child support payments based on an income deduction order (IDO); b) applied the same $20,000 minimum annual tax payment threshold to determine which employers must electronically remit child support payments based on an IDO to the Department, as is used to determine which employers must remit taxes electronically to the Department; and, c) specified the grounds for the Department to approve a waiver.
The grounds for approving a waiver include: a) the employer doesn’t have a computer that meets the minimum standards for electronically remitting payments; b) the employer needs more time to program his or her computer; c) the employer doesn’t currently file data electronically with any business or government entity; d) compliance conflicts with the employer’s business practices; or, e) compliance causes a financial hardship.

RULEMAKING AUTHORITY:

61.1824(6), 409.2557(3)(o) FS.

LAW:

61.1824(6) FS.

PRINT PUBLISH DATE:

4/11/2008 Vol. 34/15

COMMENTS:

From 4/11/2008 To 5/2/2008 (21 Days)
The public comment period for this notice has already expired.

REFERENCE MATERIALS:

No reference(s).

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