(1) If a taxpayer makes an error on an electronic payment for a particular period, the taxpayer must, on the nearest business day after the date on which the error is discovered, contact the Department, Monday through Friday (excluding holidays), at (850)488-6800 or at the Department’s website at www.floridarevenue.com/taxes/eservices for specific instructions. Persons with hearing or speech impairments may call the Florida Relay Service at 1(800)955-8770 (Voice) and 1(800)955-8771 (TTY).
    (a) If the taxpayer error involves an overpayment of tax, the taxpayer may either elect to have the overpayment applied against the liability for the next reporting period or apply for a refund under the provisions of the applicable tax statute.
    (b) If the taxpayer error involves an underpayment of tax, the taxpayer must make appropriate arrangements to initiate payment for the amount of the underpayment.
    (2) In the event a taxpayer using the ACH debit method communicates electronic payment information to the Data Collection Center after 5:00 p.m. (Eastern Time), on the business day before the due date, the payment will be posted to the taxpayer’s account on the next business day following the due date and will constitute late payment.
    (3) Except as provided in these rules or rule chapter 12-13, F.A.C., a failure to make a timely electronic payment because of other circumstances under the taxpayer’s control, including but not limited to insufficiency of funds in the taxpayer’s account, will result in the loss of the taxpayer’s collection allowance and the assessment of the appropriate penalties and interest by the Department.
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, 213.755, 220.21(2), (3), 443.163 FS. History-New 12-19-89, Amended 1-8-91, 11-17-93, 4-30-02, 10-5-03, 6-1-09, 2-17-15
Cross Reference: Fl. Admin. Code R. 12-24.009