26059067, 12-24.002 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 26059067

Notice of Development of Rulemaking

Department:

DEPARTMENT OF REVENUE

Chapter:

PAYMENT OF TAXES AND SUBMISSION OF RETURNS BY ELECTRONIC MEANS; TAXPAYER RECORDKEEPING AND RETENTION REQUIREMENTS

Overview

RULE:

12-24.002	Definitions
12-24.003	Requirements to File or to Pay Taxes by Electronic Means

PURPOSE:

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., s. 213.755(1), F.S., is amended to provide that the Executive Director of the Department of Revenue has authority to require a taxpayer to file returns and remit payments by electronic means where the taxpayer has paid tax in the prior state fiscal year in an amount greater than or equal to $5,000. The proposed amendments to Rule 12-24.003, F.A.C., amend the threshold from $20,000 to $5,000 within subsections (1), (2), (4), and (5). The proposed amendments also move the names of certain taxes (documentary stamp tax; insurance premium taxes, fees, regulatory assessments, excise taxes, and surcharges; and pollutant taxes imposed under s. 376.75, F.S., and under Chapter 206, Part IV, F.S.) from subsection (1), which requires taxpayers to pay taxes by electronic means, to subsection (2), which requires taxpayers to file tax returns and pay taxes by electronic means. The names of certain taxes listed within Rules 12-24.002 and 12-24.003, F.A.C., are amended to delete obsolete language.

SUBJECT:

This rulemaking addresses legislative changes that lower the dollar threshold requiring taxpayers to either pay taxes or to file tax returns and pay taxes by electronic means.

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:

202.30, 206.485, 212.11(4)(f), 213.755, 220.21(2), (3), 443.163 FS., section 2, Ch. 2022-151 LOF F.

PRINT PUBLISH DATE:

7/12/2022 Vol. 48/134

RELATED STATUTES
AND LAWS:

202.26(3)(a), 206.485(1), 213.06(1), 213.755(8), (9), 220.21(2), (3), 443.1317, 443.163(1) FS., 202.30, 206.485, 212.11(4)(f), 213.755, 220.21(2), (3), 443.163 FS., section 2, Ch. 2022-151 LOF F.

OVERSIGHT COMMITTEE:

Joint Administrative Procedures Committee
Florida Administrative Law Central Online Network (F.A.L.C.O.N.)

RELATED COURT CASES:

Division of Administrative Hearings

FEDERAL eRULEMAKING
WEB PORTAL:

Regulations.gov

HOW TO LINK TO
THIS NOTICE:

http://flrules.org/gateway/ruleno.asp?id=12-24.002&PDate=7/12/2022&Section=1

REFERENCE MATERIALS:

No reference(s).

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