Rule Chapter: 12-24
Chapter Title: PAYMENT OF TAXES AND SUBMISSION OF RETURNS BY ELECTRONIC MEANS; TAXPAYER RECORDKEEPING AND RETENTION REQUIREMENTS Add to MyFLRules Favorites
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Rule No. Rule Title Effective
Date
Rule file 12-24.001 Scope of Rules 5/23/2022
Rule file 12-24.002 Definitions 1/1/2023
Rule file 12-24.003 Requirements to File or to Pay Taxes by Electronic Means 1/1/2023
Rule file 12-24.004 Enrollment 11/12/2020
Rule file 12-24.005 Methods of Payment by Electronic Means 2/17/2015
Rule file 12-24.007 Electronic Payment Transmission Errors 2/17/2015
Rule file 12-24.008 Procedures for Payment 7/28/2015
Rule file 12-24.009 Due Date; General Provisions 2/17/2015
Rule file 12-24.010 General Administrative Provisions; Voluntary Participation; Confidentiality; Granting of Waivers From Electronic Filing Requirements 11/12/2020
Rule file 12-24.011 Public Use Forms 1/1/2024
Rule file 12-24.021 Scope 10/5/2003
Rule file 12-24.022 Definitions 10/24/1996
Rule file 12-24.023 Recordkeeping Requirements - General 1/20/2014
Rule file 12-24.024 Recordkeeping Requirements - Machine-Sensible Records 4/30/2002
Rule file 12-24.025 Records Maintenance Requirements 4/30/2002
Rule file 12-24.026 Access to Machine-Sensible Records 4/30/2002
Rule file 12-24.027 Taxpayer Responsibility and Discretionary Authority 4/30/2002
Rule file 12-24.028 Alternative Storage Media 5/9/2013
Rule file 12-24.029 Effect on Hardcopy Recordkeeping Requirements 4/30/2002
Rule file 12-24.030 Records Retention - Time Period (Repealed) 5/9/2013