- NOTICE OF CHANGENotice is hereby given that the following changes have been made to the proposed rule in accordance with subparagraph 120.54(3)(d)1., F.S., published in Vol. 32 No. 52, December 29, 2006 issue of the Florida Administrative Weekly.
These changes are in accordance with subparagraph 120.54(3)(d)1., F.S., and in response to comments received from the Joint Administrative Procedures Committee.
Subsection (7) of Rule 12E-1.032, F.A.C., has been changed, so that, when adopted, the subsection will read as follows:
(7) Waiver From Electronic Filing Requirements. The Department is authorized to waive the requirement that an employer or employers processor pay support and provide associated case data through electronic means, if the employer or employers processor is issued a waiver by the Department from the requirement to electronically file tax returns under s. 213.755, F.S., or s. 443.163, F.S. To request a waiver the employer or employers processor must establish in writing the basis under which such waiver is requested. In this written request, the employer or employers processor must explain how one or more of the factors discussed in paragraph (a) of this subsection affect the ability to file electronically. After the Department verifies the explanation submitted by the employer or employers processor, it will respond in writing regarding the decision to grant or deny such waiver.
(a) Grounds for approving a request for a waiver include, but are not limited to:
1. Any of the circumstances specified in section 213.755(9)(a) or (b), F.S.; or,
2. The employer or the employers processor does not have a modem; or,
3. The employer or the employers processor does not have access to the Internet.
(b) A waiver shall be valid for up to two years and the issuance of a subsequent waiver shall be contingent on the employer or the employers processor working with the Department during the current waiver period to address the issues that originally necessitated the issuance of the waiver. The requirement to work with the Department to address the issues that necessitated a waiver means the employer or the employers processor will: discuss existing computer capabilities with the Department; consider any assistance, recommendations, or training the Department offers; and, implement any Department recommendation that enables the employer or employers processor to remit support payments and associated case data by electronic means, unless the employer or employers processor can establish that the circumstances or reasons as set forth in section 213.755, F.S., continue to apply.
Document Information
- Related Rules: (1)
- 12E-1.032. Electronic Remittance of Support Payments