Fla. Admin. Code Ann. R. 12-24.001 - Scope of Rules

Part I of this rule chapter sets forth the rules to be used by the Department of Revenue in the administration of Sections 202.30, 206.485, 212.11(4)(f), 213.755, and 220.21(2) and (3), F.S., authorizing the Executive Director to require taxpayers specified by statute or rule to pay taxes and fees and to file tax returns by electronic means. Part I of this rule chapter also sets forth the rules to be used by the Department in administering Section 443.163, F.S.

Notes

Fla. Admin. Code Ann. R. 12-24.001

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.

New 12-19-89, Amended 10-24-96, 4-30-02, 10-5-03, 6-1-09, Amended by Florida Register Volume 41, Number 022, February 3, effective 2/17/2015, Amended by Florida Register Volume 46, Number 210, October 27, 2020 effective 11/12/2020, Amended by Florida Register Volume 48, Number 091, May 10, 2022 effective 5/23/2022.

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.