The purpose of this rulemaking is to amend the threshold requiring taxpayers to either pay taxes by electronic means or to file tax returns and pay taxes by electronic means. Pursuant to Section 2 of Chapter 2022-151, L.O.F., s. 213.755(1), F.S., is amended to provide that the Executive Director of the Department of Revenue has authority to require a taxpayer to file returns and remit payments by electronic means where the taxpayer has paid tax in the prior state fiscal year in an amount greater than or equal to $5,000. The proposed amendments to Rule 12-24.003, F.A.C., amend the threshold from $20,000 to $5,000 within subsections (1), (2), (4), and (5). The proposed amendments also move the names of certain taxes (documentary stamp tax; insurance premium taxes, fees, regulatory assessments, excise taxes, and surcharges; and pollutant taxes imposed under s. 376.75, F.S., and under Chapter 206, Part IV, F.S.) from subsection (1), which requires taxpayers to pay taxes by electronic means, to subsection (2), which requires taxpayers to file tax returns and pay taxes by electronic means. The names of certain taxes listed within Rules 12-24.002 and 12-24.003, F.A.C., are amended to delete obsolete language.