Beginning January 1, 2023, the proposed amendments to Rule 12B-4.003, F.A.C., incorporate the reduced electronic filing threshold of $5,000 requiring the electronic filing of tax returns and electronic payment of tax and any surtax that may be due. Form DR-225 (Documentary Stamp Tax Return for Registered Taxpayers’ Unrecorded Documents) is revised to notify taxpayers of the lowered threshold amount requiring taxpayers to file the return and pay the tax and any surtax that may be due by electronic means.