Rule: 12-24.002 Prev Up Next
| Rule Title: Definitions | |||
| Department: | DEPARTMENT OF REVENUE |
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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):
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Effective Date: | 1/1/2023 |
| 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, 213.755, 220.21(2), (3), 443.163 FS. History–New 12-19-89, Amended 1-8-91, 10-24-96, 4-30-02, 10-5-03, 6-1-09, 2-17-15, 11-12-20, 1-1-23. | |
| References in this version: | No reference(s). |
| Notice / Adopted |
Description | ID | Publish Date |
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The purpose of the draft amendments to Rule 12-24.002 (Definitions), is to add the taxes on natural gas fuel tax to those required to be paid and reported by electronic means effective January 1, 2026, as provided in section .... | 28919500 |
10/28/2024 Vol. 50/211 |
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Definitions | 26630494 |
Effective: 01/01/2023 |
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: Section 213.755(1), F.S., authorizes the Executive Director of the Department of Revenue to require a taxpayer to file returns and remit payments by electronic means when the amount of tax paid by the taxpayer in the previous .... | 26206216 |
8/24/2022 Vol. 48/165 |
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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 .... August 23, 2022, during a regular meeting of the Governor and .... Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, .... |
26154903 |
8/12/2022 Vol. 48/157 |
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The purpose of this rulemaking is to amend the threshold requiring taxpayers to either pay taxes by electronic means or to file tax returns and pay taxes by electronic means. Pursuant to Section 2 of Chapter 2022-151, L.O.F., .... | 26059067 |
7/12/2022 Vol. 48/134 |
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Definitions | 23806048 |
Effective: 11/12/2020 |
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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 |
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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 |
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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 |
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Definitions | 15621091 |
Effective: 02/17/2015 |
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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 |
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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 |
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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 |
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Definitions | 7189657 |
Effective: 06/01/2009 |
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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 |
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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 |
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Definitions | 1265673 |
Effective: 10/05/2003 |
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