R. 12-24.001 Scope of Rules
R. 12-24.002 Definitions
R. 12-24.003 Requirements to File or to Pay Taxes by Electronic Means
R. 12-24.004 Enrollment
R. 12-24.005 Methods of Payment by Electronic Means
R. 12-24.007 Electronic Payment Transmission Errors
R. 12-24.008 Procedures for Payment
R. 12-24.009 Due Date; General Provisions
R. 12-24.010 General Administrative Provisions; Voluntary Participation; Confidentiality; Granting of Waivers From Electronic Filing Requirements
R. 12-24.011 Public Use Forms
R. 12-24.021 Scope
R. 12-24.022 Definitions
R. 12-24.023 Recordkeeping Requirements – General
R. 12-24.024 Recordkeeping Requirements – Machine-Sensible Records
R. 12-24.025 Records Maintenance Requirements
R. 12-24.026 Access to Machine-Sensible Records
R. 12-24.027 Taxpayer Responsibility and Discretionary Authority
R. 12-24.028 Alternative Storage Media
R. 12-24.029 Effect on Hardcopy Recordkeeping Requirements
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Terms Used In Florida Regulations > Chapter 12-24 - Payment of Taxes and Submission of Returns by Electronic Means; Taxpayer Recordkeeping and Retention Requirements

  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) Source: OCC
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • Statute: A law passed by a legislature.