Florida Proposed Rules
| Rule Number: | 12-24.003 |
| Rule Title: | Requirements to File or to Pay Taxes by Electronic Means |
| Next Step: | At the September 22, 2020, meeting, the Governor and Cabinet approved the publication of the Notice of Proposed Rulemaking and subsequent adoption of the proposed rules if the substance of the proposed rules remained unchanged upon reaching the date applicable to filing for final adoption pursuant to s. 120.54(3)(e)2., F.S. No substantive changes were made to the rule and the Department filed the rule for certification with the Department of State on October 23, 2020. The rule will be effective November 12, 2020. |
| Certified Final Language: | November 12, 2020 |
| Certification Package: | October 23, 2020 |
Certification Letter to JAPC: | October 16, 2020 |
| Package Filed with JAPC: | September 24, 2020 |
Notice of Proposed Rule: | September 24, 2020 (Vol. 46, No. 187, pp. 3952-3954) |
| Cabinet Meeting for Hearing: | September 22, 2020 |
| Notice of Public Meeting - Cabinet for Hearing: | September 15, 2020 (Vol. 46, No. 180, p. 3791) |
| Draft Rule Language: | September 2, 2020 |
| Notice of Rule Development: | September 2, 2020 (Vol. 46, No. 172, p. 3529) |
Purpose:
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 fiscal year to file the Employer's Quarterly Report (Form RT-6) by electronic means. This law also requires those employers required to file the Employer's Quarterly Report (Form RT-6) by electronic means must file corrections to those reports by electronic means. The purpose of the proposed amendments is to update the rule to reflect these statutory changes.
