12-24.003 : Requirements to File or to Pay Taxes by Electronic Means - Florida Administrative Rules, Law, Code, Register

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Rule Title: Requirements to File or to Pay Taxes by Electronic Means
Department:	DEPARTMENT OF REVENUE	Add to MyFLRules Favorites
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):

	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, 212.11(4)(f), 213.755, 220.21(2), (3), 443.163 FS. History–New 12-19-89, Amended 1-8-91, 11-17-93, 4-30-02, 10-5-03, 6-1-09, 6-28-10, 2-17-15, 11-12-20, 5-23-22, 1-1-23.
	References in this version:	No reference(s).

History of this Rule since Jan. 6, 2006

Section	Description	ID	Publish Date

Development 12-24.002 ......	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
Final 12-24.003	Requirements to File or to Pay Taxes by Electronic Means	26630591	Effective: 01/01/2023
Proposed 12-24.002 ......	: 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
Public Meeting 12-24.002 ......	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
Development 12-24.002 ......	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
Final 12-24.003	Requirements to File or to Pay Taxes by Electronic Means	25846443	Effective: 05/23/2022
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
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
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
Final 12-24.003	Requirements to File or to Pay Taxes by Electronic Means	23806145	Effective: 11/12/2020
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
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
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
Final 12-24.003	Requirements to File or to Pay Taxes by Electronic Means	15621188	Effective: 02/17/2015
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
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
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
Development 12-24.003 ......	The purpose of the proposed amendments to Rule 12-24.003, F.A.C. (Requirements to File or to Pay Taxes by Electronic Means), is to: (1) clarify that mass transit system providers and local government users of diesel fuel ....	9141685	9/24/2010 Vol. 36/38
Final 12-24.003	Requirements to File or to Pay Taxes by Electronic Means	8795492	Effective: 06/28/2010
Proposed 12-24.003	Section 443.163(1), F.S., requires any person who prepared and reported the unemployment compensation tax returns (Form UCT-6, Employer’s Quarterly Reports) for 100 or more employers in any quarter during the preceding state ....	8491882	4/9/2010 Vol. 36/14
Development 12-24.003	Section 443.163(1), F.S., requires any person who prepared and reported the unemployment compensation tax returns (Form UCT-6, Employer’s Quarterly Reports) for 100 or more employers in any quarter during the preceding state ....	8283332	2/19/2010 Vol. 36/07
Final 12-24.003	Requirements to File or to Pay Taxes by Electronic Means	7189754	Effective: 06/01/2009
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
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
Final 12-24.003	Requirements to File or to Pay Taxes by Electronic Means	1265770	Effective: 10/05/2003

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