Rule: 12-24.001 Prev   Up   Next

Rule Title: Scope of Rules
Department: DEPARTMENT OF REVENUE    Add to MyFLRules Favorites
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Division: Departmental
Chapter: PAYMENT OF TAXES AND SUBMISSION OF RETURNS BY ELECTRONIC MEANS; TAXPAYER RECORDKEEPING AND RETENTION REQUIREMENTS

Latest version of the final adopted rule presented in Florida Administrative Code (FAC):

VIEW_RULE Effective Date: 5/23/2022
History Notes: Rulemaking Authority 202.26(3)(a), 206.485(1), 213.06(1), 213.755(8), (9), 220.21(2), (3), 443.1317, 443.163(1) FS. Law Implemented 202.30, 206.485, 212.11(4)(f), 213.755, 220.21(2), (3), 443.163 FS. History–New 12-19-89, Amended 10-24-96, 4-30-02, 10-5-03, 6-1-09, 2-17-15, 11-12-20, 5-23-22.
References in this version: No reference(s).
History of this Rule since Jan. 6, 2006
Notice /
Adopted
Section Description ID Publish
Date
View Text Final
12-24.001
Scope of Rules 25846346 Effective:
05/23/2022
View Text Proposed
12-24.001
......
The purpose of this rulemaking is to update the Department’s rules on the payment of taxes and submission of returns by electronic means to address 2021 legislative changes contained in Chapter 2021-2, Laws of Florida. Section .... 25717045 3/31/2022
Vol. 48/63
View Text Public Meeting
12-24.001
......
Approval to publish a Notice of Proposed Rule for the following rules, as well as request final adoption of these rules and approval to file ....
  March 29, 2022, during a regular meeting of the Governor and ....
  Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, ....
25675044 3/18/2022
Vol. 48/54
View Text Development
12-24.001
......
The purpose of this rulemaking is to update the Department’s rules on the payment of taxes and submission of returns by electronic means to address 2021 legislative changes contained in Chapter 2021-2, Laws of Florida. Section .... 24977032 9/9/2021
Vol. 47/175
View Text Final
12-24.001
Scope of Rules 23805951 Effective:
11/12/2020
View Text Proposed
12-24.001
......
Section 27, Chapter 2020-10, Laws of Florida, amended section 443.163, F.S., repealing the requirement for reemployment tax agents who prepared and reported for 100 or more employees in any quarter during the preceding state .... 23681597 9/24/2020
Vol. 46/187
View Text Public Meeting
12-24.001
......
Approval to publish a Notice of Proposed Rule for the following rules, as well as request final adoption of these rules and approval to file ....
  September 22, 2020, during a regular meeting of the Governor ....
  Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, ....
23649781 9/15/2020
Vol. 46/180
View Text Development
12-24.001
......
Section 27, Chapter 2020-10, Laws of Florida, amended section 443.163, F.S., repealing the requirement for reemployment tax agents who prepared and reported for 100 or more employees in any quarter during the preceding state .... 23603803 9/2/2020
Vol. 46/172
View Text Final
12-24.001
Scope of Rules 15620994 Effective:
02/17/2015
View Text Public Meeting
12-24.001
Approval of the proposed rules listed below. The following proposed rules were noticed in the November 19, 2014 (Vol. 40, No. 225, pp. 5046 ....
  January 13, 2015, during a regular meeting of the Governor and ....
  Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, ....
15485485 1/2/2015
Vol. 41/01
View Text Proposed
12-24.001
......
Section 1, Chapter 2014-196, L.O.F., amended Section 365.172, F.S., to require a prepaid wireless E911 fee on each purchase of a prepaid wireless service. The law requires the fee to be reported and remitted to the Department .... 15296529 11/19/2014
Vol. 40/225
View Text Public Meeting
12-24.001
......
Approval to publish a Notice of Proposed Rulemaking for the following rule sections: Rule 12-24.001, F.A.C. - Scope of Rules. Rule 12-24.002, ....
  November 12, 2014, during a regular meeting of the Governor ....
  Cabinet Meeting Room, Lower Level, The Capitol, Tallahassee, ....
15236389 11/3/2014
Vol. 40/214
View Text Development
12-24.001
......
Section 1, Chapter 2014-196, L.O.F., amended Section 365.172, F.S., to require a prepaid wireless E911 fee on each purchase of a prepaid wireless service. The law requires the fee to be reported and remitted to the Department .... 15174794 10/15/2014
Vol. 40/201
View Text Final
12-24.001
Scope of Rules 7189560 Effective:
06/01/2009
View Text Proposed
12-24.001
......
The purpose of the proposed amendments to Part I (Electronic Funds Transfer and Return Submission) of Rule Chapter 12-24, F.A.C. (Payment of Taxes and Submission of Returns by Electronic Means; Taxpayer Recordkeeping and .... 6746755 2/6/2009
Vol. 35/05
View Text Development
12-24.001
......
The purpose of the proposed amendments to Part I (Electronic Funds Transfer and Return Submission) of Rule Chapter 12-24, F.A.C., is to: (1) incorporate the provisions of Sections 14 and 30, Chapter 2007-106, L.O.F., which .... 6420156 11/21/2008
Vol. 34/47
View Text Final
12-24.001
Scope of Rules 1265576 Effective:
10/05/2003