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Florida Proposed Rules

Rule Number:12-24.003
Rule Title:Requirements to File or to Pay Taxes by Electronic Means
Next Step:A hearing will be held if requested within 21 days of the publication of the Notice of Proposed Rule. The scheduled hearing will be announced in the Florida Administrative Register and published on the Department's website, if a hearing is requested in writing.

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.