The purpose of this rulemaking for Rule 12B-8.001, F.A.C. (Premium Tax; Rate and Computation), is to remove provisions for interest rates for tax due prior to January 1, 2000, and to remove provisions regarding the excess salary tax credit related to employees whose place of employment is located within an enterprise zone, repealed by s. 290.016, F.S. In addition, the proposed amendments remove provisions regarding the revocation of a certificate of authority that is not determined by the Department of Revenue. Rule 12-24.003, F.A.C., sets forth the requirements for paying insurance premium taxes, fees, regulatory assessments, excise taxes, and surcharges and filing returns by electronic means. The purpose of the proposed repeal of Rule 12B-8.015, F.A.C. (Payment by Electronic Funds Transfer), is to remove this unnecessary rule to provide reference to Rule Chapter 12-24, F.A.C.