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Florida Statutes - Taxation And Finance

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• Florida Taxation And Finance Code Section 192.001; Definitions.
  All definitions set out in chapters 1 and 200 that are applicable to this chapter are included herein. In addition, the following definitions shall apply ...
• Florida Taxation And Finance Code Section 192.0105; Taxpayer rights.
  There is created a Florida Taxpayer's Bill of Rights for property taxes and assessments to guarantee that the rights, privacy, and property of the ...
• Florida Taxation And Finance Code Section 192.011; All property to be assessed.
  The property appraiser shall assess all property located within the county, except inventory, whether such property is taxable, wholly or partially exempt, or subject to ...
• Florida Taxation And Finance Code Section 192.032; Situs of property for assessment purposes.
  All property shall be assessed according to its situs as follows: (1) Real property, in that county in which it is located and in that ...
• Florida Taxation And Finance Code Section 192.037; Fee timeshare real property; taxes and assessments; escrow.
  (1) For the purposes of ad valorem taxation and special assessments, the managing entity responsible for operating and maintaining fee timeshare real property shall be ...
• Florida Taxation And Finance Code Section 192.042; Date of assessment.
  All property shall be assessed according to its just value as follows: (1) Real property, on January 1 of each year. Improvements or portions not ...
• Florida Taxation And Finance Code Section 192.047; Date of filing.
  (1) For the purposes of ad valorem tax administration, the date of an official United States Postal Service postmark of an application for exemption, an ...
• Florida Taxation And Finance Code Section 192.053; Lien for unpaid taxes.
  A lien for all taxes, penalties, and interest shall attach to any property upon which a lien is imposed by law on the date of ...
• Florida Taxation And Finance Code Section 192.071; Administration of oaths.
  For the purpose of administering the provisions of this law or of any other duties pertaining to the proper administration of the duties of the ...
• Florida Taxation And Finance Code Section 192.091; Commissions of property appraisers and tax collectors.
  (1)(a) The budget of the property appraiser's office, as approved by the Department of Revenue, shall be the basis upon which the several ...
• Florida Taxation And Finance Code Section 192.102; Payment of property appraisers' and collectors' commissions.
  (1) The board of county commissioners and school board of each county shall advance and pay to the county tax collector of each such county, ...
• Florida Taxation And Finance Code Section 192.105; Unlawful disclosure of federal tax information; penalty.
  (1) It is unlawful for any person to divulge or make known federal tax information obtained pursuant to 26 U.S.C. s. 6103, except ...
• Florida Taxation And Finance Code Section 192.115; Performance review panel.
  If there occurs within any 4-year period the final disapproval of all or any part of a county roll pursuant to s. 193.1142 ...
• Florida Taxation And Finance Code Section 192.117; Property Tax Administration Task Force.
  There is created the Property Tax Administration Task Force for the purpose of serving as a forum for bringing issues in property tax administration to ...
• Florida Taxation And Finance Code Section 192.123; Notification of veteran's guardian.
  Upon the receipt of a copy of letters of guardianship issued pursuant to s. 744.638, the property appraiser and tax collector shall provide the ...
• Florida Taxation And Finance Code Section 193.011; Factors to consider in deriving just valuation.
  In arriving at just valuation as required under s. 4, Art. VII of the State Constitution, the property appraiser shall take into consideration the following ...
• Florida Taxation And Finance Code Section 193.015; Additional specific factor; effect of issuance or denial of permit to dredge, fill, or construct in state waters to their landward extent.
  (1) If the Department of Environmental Protection issues or denies a permit to dredge, fill, or otherwise construct in or on waters of the state, ...
• Florida Taxation And Finance Code Section 193.016; Property appraiser's assessment; effect of determinations by value adjustment board.
  If the property appraiser's assessment of the same items of tangible personal property in the previous year was adjusted by the value adjustment board ...
• Florida Taxation And Finance Code Section 193.017; Low-income housing tax credit.
  Property used for affordable housing which has received a low-income housing tax credit from the Florida Housing Finance Corporation, as authorized by s. 420....
• Florida Taxation And Finance Code Section 193.023; Duties of the property appraiser in making assessments.
  (1) The property appraiser shall complete his or her assessment of the value of all property no later than July 1 of each year, except ...
• Florida Taxation And Finance Code Section 193.0235; Ad valorem taxes and non-ad valorem assessments against subdivision property.
  (1) Ad valorem taxes and non-ad valorem assessments shall be assessed against the lots within a platted residential subdivision and not upon the subdivision ...
• Florida Taxation And Finance Code Section 193.024; Deputy property appraisers.
  Property appraisers may appoint deputies to act in their behalf in carrying out the duties prescribed by ...
• Florida Taxation And Finance Code Section 193.052; Preparation and serving of returns.
  (1) The following returns shall be filed: (a) Tangible personal property; and (b) Property specifically required to be returned by other provisions in this title. (...
• Florida Taxation And Finance Code Section 193.062; Dates for filing returns.
  All returns shall be filed according to the following schedule: (1) Tangible personal property--April 1. (2) Real property--when required by specific provision of ...
• Florida Taxation And Finance Code Section 193.063; Extension of date for filing tangible personal property tax returns.
  The property appraiser shall grant an extension for the filing of a tangible personal property tax return for 30 days and may, at her or ...
• Florida Taxation And Finance Code Section 193.072; Penalties for improper or late filing of returns and for failure to file returns.
  (1) The following penalties shall apply: (a) For failure to file a return--25 percent of the total tax levied against the property for each ...
• Florida Taxation And Finance Code Section 193.073; Erroneous returns; estimate of assessment when no return filed.
  (1) Upon discovery that an erroneous or incomplete statement of personal property has been filed by a taxpayer or that all the property of a ...
• Florida Taxation And Finance Code Section 193.074; Confidentiality of returns.
  All returns of property and returns required by s. 201.022 submitted by the taxpayer pursuant to law shall be deemed to be confidential in ...
• Florida Taxation And Finance Code Section 193.075; Mobile homes and recreational vehicles.
  (1) A mobile home shall be taxed as real property if the owner of the mobile home is also the owner of the land on ...
• Florida Taxation And Finance Code Section 193.077; Notice of new, rebuilt, or expanded property.
  (1) The property appraiser shall accept notices on or before April 1 of the year in which the new or additional real or personal property ...
• Florida Taxation And Finance Code Section 193.085; Listing all property.
  (1) The property appraiser shall ensure that all real property within his or her county is listed and valued on the real property assessment roll. ...
• Florida Taxation And Finance Code Section 193.092; Assessment of property for back taxes.
  (1) When it shall appear that any ad valorem tax might have been lawfully assessed or collected upon any property in the state, but that ...
• Florida Taxation And Finance Code Section 193.102; Lands subject to tax sale certificates; assessments; taxes not extended.
  (1) All lands against which the state holds any tax sale certificate or other lien for delinquent taxes assessed for the year 1940 or prior ...
• Florida Taxation And Finance Code Section 193.114; Preparation of assessment rolls.
  (1) Each property appraiser shall prepare the following assessment rolls: (a) Real property assessment roll. (b) Tangible personal property assessment roll. This roll shall include ...
• Florida Taxation And Finance Code Section 193.1142; Approval of assessment rolls.
  (1) Each assessment roll shall be submitted to the executive director of the Department of Revenue for review in the manner and form prescribed by ...
• Florida Taxation And Finance Code Section 193.1145; Interim assessment rolls.
  (1) It is the intent of the Legislature that no undue restraint shall be placed on the ability of local government to finance its activities ...
• Florida Taxation And Finance Code Section 193.1147; Performance review panel.
  If there occurs within any 4-year period the final disapproval of all or any part of a county roll pursuant to s. 193.1142 ...
• Florida Taxation And Finance Code Section 193.116; Municipal assessment rolls.
  (1) The county property appraiser shall prepare an assessment roll for every municipality in the county. The value adjustment board shall give notice to the ...
• Florida Taxation And Finance Code Section 193.122; Certificates of value adjustment board and property appraiser; extensions on the assessment rolls.
  (1) The value adjustment board shall certify each assessment roll upon order of the board of county commissioners pursuant to s. 197.323, if applicable, ...
• Florida Taxation And Finance Code Section 193.132; Prior assessments validated.
  Every assessment of taxes heretofore made on property of any kind, when such assessment has been actually made in the name of the true owner, ...
• Florida Taxation And Finance Code Section 193.155; Homestead assessments.
  Homestead property shall be assessed at just value as of January 1, 1994. Property receiving the homestead exemption after January 1, 1994, shall be assessed ...
• Florida Taxation And Finance Code Section 193.1551; Assessment of certain homestead property damaged in 2004 named storms.
  Notwithstanding the provisions of s. 193.155(4), the assessment at just value for changes, additions, or improvements to homestead property rendered uninhabitable in one ...
• Florida Taxation And Finance Code Section 193.441; Legislative intent; findings and declaration.
  (1) For the purposes of assessment roll preparation and recordkeeping, it is the legislative intent that any assessment for tax purposes which is less than ...
• Florida Taxation And Finance Code Section 193.451; Annual growing of agricultural crops, nonbearing fruit trees, nursery stock; taxability.
  (1) Growing annual agricultural crops, nonbearing fruit trees, and nursery stock, regardless of the growing methods, shall be considered as having no ascertainable value and ...
• Florida Taxation And Finance Code Section 193.461; Agricultural lands; classification and assessment; mandated eradication or quarantine program.
  (1) The property appraiser shall, on an annual basis, classify for assessment purposes all lands within the county as either agricultural or nonagricultural. (2) Any ...
• Florida Taxation And Finance Code Section 193.4615; Assessment of obsolete agricultural equipment.
  (1) For purposes of ad valorem property taxation, agricultural equipment that is located on property classified as agricultural under s. 193.461 and that is ...
• Florida Taxation And Finance Code Section 193.462; Agricultural lands; annual application process; extenuating circumstances; waivers.
  (1) For purposes of granting an agricultural classification for January 1, 2003, the term "extenuating circumstances," as used in s. 193.461(3)(a), includes ...
• Florida Taxation And Finance Code Section 193.481; Assessment of mineral, oil, gas, and other subsurface rights.
  (1) Whenever the mineral, oil, gas, and other subsurface rights in or to real property in this state shall have been sold or otherwise transferred ...
• Florida Taxation And Finance Code Section 193.501; Assessment of lands subject to a conservation easement, environmentally endangered lands, or lands used for outdoor recreational or park purposes when land development rights have been conveyed or conservation restrictions have been covenanted.
  (1) The owner or owners in fee of any land subject to a conservation easement as described in s. 704.06(1); land qualified as ...
• Florida Taxation And Finance Code Section 193.503; Classification and assessment of historic property used for commercial or certain nonprofit purposes.
  (1) Pursuant to s. 4(d), Art. VII of the State Constitution, the board of county commissioners of a county or the governing authority of ...
• Florida Taxation And Finance Code Section 193.505; Assessment of historically significant property when development rights have been conveyed or historic preservation restrictions have been covenanted.
  (1) The owner or owners in fee of any improved real property qualified as historically significant pursuant to paragraph (6)(a), and so designated by ...
• Florida Taxation And Finance Code Section 193.621; Assessment of pollution control devices.
  (1) If it becomes necessary for any person, firm or corporation owning or operating a manufacturing or industrial plant or installation to construct or install ...
• Florida Taxation And Finance Code Section 193.623; Assessment of building renovations for accessibility to the physically handicapped.
  Any taxpayer who renovates an existing building or facility owned by such taxpayer in order to permit physically handicapped persons to enter and leave such ...
• Florida Taxation And Finance Code Section 193.625; High-water recharge lands; classification and assessment.
  (1) Notwithstanding the provisions of s. 193.461, the property appraiser shall annually classify for assessment purposes all lands within a county choosing to have ...
• Florida Taxation And Finance Code Section 193.6255; Applicability of duties of property appraisers and clerks of the court pursuant to high-water recharge areas.
  The amendments to ss. 193.625 and 194.037 by this act, insofar as they impose duties on property appraisers and on clerks of the ...
• Florida Taxation And Finance Code Section 193.703; Reduction in assessment for living quarters of parents or grandparents.
  (1) In accordance with s. 4(e), Art. VII of the State Constitution, a county may provide for a reduction in the assessed value of ...
• Florida Taxation And Finance Code Section 194.011; Assessment notice; objections to assessments.
  (1) Each taxpayer whose property is subject to real or tangible personal ad valorem taxes shall be notified of the assessment of each taxable item ...
• Florida Taxation And Finance Code Section 194.013; Filing fees for petitions; disposition; waiver.
  (1) If so required by resolution of the value adjustment board, a petition filed pursuant to s. 194.011 shall be accompanied by a filing ...
• Florida Taxation And Finance Code Section 194.015; Value adjustment board.
  There is hereby created a value adjustment board for each county, which shall consist of three members of the governing body of the county as ...
• Florida Taxation And Finance Code Section 194.032; Hearing purposes; timetable.
  (1)(a) The value adjustment board shall meet not earlier than 30 days and not later than 60 days after the mailing of the notice ...
• Florida Taxation And Finance Code Section 194.034; Hearing procedures; rules.
  (1)(a) Petitioners before the board may be represented by an attorney or agent and present testimony and other evidence. The property appraiser or his ...
• Florida Taxation And Finance Code Section 194.035; Special magistrates; property evaluators.
  (1) In counties having a population of more than 75,000, the board shall appoint special magistrates for the purpose of taking testimony and making ...
• Florida Taxation And Finance Code Section 194.036; Appeals.
  Appeals of the decisions of the board shall be as follows: (1) If the property appraiser disagrees with the decision of the board, he or ...
• Florida Taxation And Finance Code Section 194.037; Disclosure of tax impact.
  (1) After hearing all petitions, complaints, appeals, and disputes, the clerk shall make public notice of the findings and results of the board in at ...
• Florida Taxation And Finance Code Section 194.171; Circuit court to have original jurisdiction in tax cases.
  (1) The circuit courts have original jurisdiction at law of all matters relating to property taxation. Venue is in the county where the property is ...
• Florida Taxation And Finance Code Section 194.181; Parties to a tax suit.
  (1) The plaintiff in any tax suit shall be: (a) The taxpayer or other person contesting the assessment of any tax, the payment of which ...
• Florida Taxation And Finance Code Section 194.192; Costs; interest on unpaid taxes; penalty.
  (1) In any suit involving the assessment or collection of any tax, the court shall assess all costs. (2) If the court finds that the ...
• Florida Taxation And Finance Code Section 194.211; Injunction against tax sales.
  In any tax suit, the court may issue injunctions to restrain the sale of real or personal property for any tax which shall appear to ...
• Florida Taxation And Finance Code Section 194.231; Parties in suits relating to distribution, etc., of funds to counties, etc.
  (1) No court shall hereafter enter any interlocutory or final order, decree, or judgment in any case involving the validity or constitutionality of any law ...
• Florida Taxation And Finance Code Section 194.301; Presumption of correctness.
  In any administrative or judicial action in which a taxpayer challenges an ad valorem tax assessment of value, the property appraiser's assessment shall be ...
• Florida Taxation And Finance Code Section 195.0011; Short title.
  Chapter 195 shall be known as the "Property Assessment Administration and Finance ...
• Florida Taxation And Finance Code Section 195.0012; Legislative intent.
  It is declared to be the legislative purpose and intent in this entire chapter to recognize and fulfill the state's responsibility to secure a ...
• Florida Taxation And Finance Code Section 195.002; Supervision by Department of Revenue.
  (1) The Department of Revenue shall have general supervision of the assessment and valuation of property so that all property will be placed on the ...
• Florida Taxation And Finance Code Section 195.022; Forms to be prescribed by Department of Revenue.
  The Department of Revenue shall prescribe all forms to be used by property appraisers, tax collectors, clerks of the circuit court, and value adjustment boards ...
• Florida Taxation And Finance Code Section 195.027; Rules and regulations.
  (1) The Department of Revenue shall prescribe reasonable rules and regulations for the assessing and collecting of taxes, and such rules and regulations shall be ...
• Florida Taxation And Finance Code Section 195.032; Establishment of standards of value.
  In furtherance of the requirement set out in s. 195.002, the Department of Revenue shall establish and promulgate standard measures of value not inconsistent ...
• Florida Taxation And Finance Code Section 195.052; Research and tabulation of data.
  The department shall conduct constant research and maintain accurate tabulations of data and conditions existing as to ad valorem taxation, shall annually publish such data ...
• Florida Taxation And Finance Code Section 195.062; Manual of instructions.
  (1) The department shall prepare and maintain a current manual of instructions for property appraisers and other officials connected with the administration of property taxes. ...
• Florida Taxation And Finance Code Section 195.072; Cooperation of other agencies of state government.
  The several departments and agencies of state government are hereby authorized and directed to render such necessary aid and assistance to the Department of Revenue ...
• Florida Taxation And Finance Code Section 195.073; Classification of property.
  All items required by law to be on the assessment rolls must receive a classification based upon the use of the property. The department shall ...
• Florida Taxation And Finance Code Section 195.084; Information exchange.
  (1) The department shall promulgate rules and regulations for the exchange of information among the department, the property appraisers' offices, the tax collector, the Auditor ...
• Florida Taxation And Finance Code Section 195.087; Property appraisers and tax collectors to submit budgets to Department of Revenue.
  (1)(a) On or before June 1 of each year, every property appraiser, regardless of the form of county government, shall submit to the Department ...
• Florida Taxation And Finance Code Section 195.092; Authority to bring and maintain suits.
  (1) The Department of Revenue shall have authority to bring and maintain such actions at law or in equity by mandamus or injunction, or otherwise, ...
• Florida Taxation And Finance Code Section 195.095; Approved bidder list; standard contracts.
  (1) The executive director or his or her designee shall accept applications from all persons and firms that desire to contract with property appraisers, tax ...
• Florida Taxation And Finance Code Section 195.096; Review of assessment rolls.
  (1) The assessment rolls of each county shall be subject to review by the Department of Revenue. (2) The department shall conduct, no less frequently ...
• Florida Taxation And Finance Code Section 195.097; Postaudit notification of defects; supervision by the department.
  (1)(a) Upon evaluation of any reviews, studies, or findings of the Department of Revenue, the executive director of the department shall issue a notice ...
• Florida Taxation And Finance Code Section 195.0985; Annual ratio studies; publication.
  Annually, not later than 15 days following approval of the assessment roll for a county pursuant to s. 193.1142, the Department of Revenue shall ...
• Florida Taxation And Finance Code Section 195.099; Periodic review.
  (1)(a) The department shall periodically review the assessments of new, rebuilt, and expanded business reported according to s. 193.077(3), to ensure parity ...
• Florida Taxation And Finance Code Section 195.0995; Use of sales transactions data; qualification; review.
  (1) For each sales transaction disqualified by a property appraiser, the property appraiser shall document the reason for disqualification of the sale in a manner ...
• Florida Taxation And Finance Code Section 195.101; Withholding of state funds.
  (1) The Department of Revenue is hereby directed to determine each year whether the several counties of this state are assessing the real and tangible ...
• Florida Taxation And Finance Code Section 195.207; Effect on levy of municipal taxes.
  No municipal charter may prohibit or limit the authority of the governing body to levy ad valorem taxes or utility service taxes authorized under 1s. ...
• Florida Taxation And Finance Code Section 196.001; Property subject to taxation.
  Unless expressly exempted from taxation, the following property shall be subject to taxation in the manner provided by law: (1) All real and personal property ...
• Florida Taxation And Finance Code Section 196.002; Legislative intent.
  For the purposes of assessment roll recordkeeping and reporting: (1) The increase in the homestead exemption provided in s. 196.031(3)(d) shall be ...
• Florida Taxation And Finance Code Section 196.011; Annual application required for exemption.
  (1)(a) Every person or organization who, on January 1, has the legal title to real or personal property, except inventory, which is entitled by ...
• Florida Taxation And Finance Code Section 196.012; Definitions.
  For the purpose of this chapter, the following terms are defined as follows, except where the context clearly indicates otherwise: (1) "Exempt use of property" ...
• Florida Taxation And Finance Code Section 196.015; Permanent residency; factual determination by property appraiser.
  Intention to establish a permanent residence in this state is a factual determination to be made, in the first instance, by the property appraiser. Although ...
• Florida Taxation And Finance Code Section 196.021; Tax returns to show all exemptions and claims.
  In making tangible personal property tax returns under this chapter it shall be the duty of the taxpayer to completely disclose and claim any and ...
• Florida Taxation And Finance Code Section 196.031; Exemption of homesteads.
  (1) Every person who, on January 1, has the legal title or beneficial title in equity to real property in this state and who resides ...
• Florida Taxation And Finance Code Section 196.041; Extent of homestead exemptions.
  (1) Vendees in possession of real estate under bona fide contracts to purchase when such instruments, under which they claim title, are recorded in the ...
• Florida Taxation And Finance Code Section 196.061; Rental of homestead to constitute abandonment.
  The rental of an entire dwelling previously claimed to be a homestead for tax purposes shall constitute the abandonment of said dwelling as a homestead, ...
• Florida Taxation And Finance Code Section 196.071; Homestead exemptions; claims by members of armed forces.
  Every person who is entitled to homestead exemption in this state and who is serving in any branch of the Armed Forces of the United ...
• Florida Taxation And Finance Code Section 196.075; Additional homestead exemption for persons 65 and older.
  (1) As used in this section, the term: (a) "Household" means a person or group of persons living together in a room or group of ...
• Florida Taxation And Finance Code Section 196.081; Exemption for certain permanently and totally disabled veterans and for surviving spouses of veterans.
  (1) Any real estate that is owned and used as a homestead by a veteran who was honorably discharged with a service-connected total and ...
• Florida Taxation And Finance Code Section 196.091; Exemption for disabled veterans confined to wheelchairs.
  (1) Any real estate used and owned as a homestead by an ex-service member who has been honorably discharged with a service-connected total ...
• Florida Taxation And Finance Code Section 196.095; Exemption for a licensed child care facility operating in an enterprise zone.
  (1) Any real estate used and owned as a child care facility as defined in s. 402.302 which operates in an enterprise zone pursuant ...
• Florida Taxation And Finance Code Section 196.101; Exemption for totally and permanently disabled persons.
  (1) Any real estate used and owned as a homestead by any quadriplegic is exempt from taxation. (2) Any real estate used and owned as ...
• Florida Taxation And Finance Code Section 196.111; Property appraisers may notify persons entitled to homestead exemption; publication of notice; costs.
  (1) As soon as practicable after February 5 of each current year, the property appraisers of the several counties may mail to each person to ...
• Florida Taxation And Finance Code Section 196.121; Homestead exemptions; forms.
  (1) The Department of Revenue shall furnish to the property appraiser of each county a sufficient number of printed forms to be filed by taxpayers ...
• Florida Taxation And Finance Code Section 196.131; Homestead exemptions; claims.
  (1) At the time each taxpayer files claim for homestead exemption, the property appraiser shall deliver to the taxpayer a receipt over his or her ...
• Florida Taxation And Finance Code Section 196.141; Homestead exemptions; duty of property appraiser.
  The property appraiser shall examine each claim for exemption filed with or referred to him or her and shall allow the same, if found to ...
• Florida Taxation And Finance Code Section 196.151; Homestead exemptions; approval, refusal, hearings.
  The property appraisers of the counties of the state shall, as soon as practicable after March 1 of each current year and on or before ...
• Florida Taxation And Finance Code Section 196.161; Homestead exemptions; lien imposed on property of person claiming exemption although not a permanent resident.
  (1)(a) When the estate of any person is being probated or administered in another state under an allegation that such person was a resident ...
• Florida Taxation And Finance Code Section 196.171; Homestead exemptions; city officials.
  City tax assessors, or other officials performing such duties, shall be governed by the provisions of these homestead exemption ...
• Florida Taxation And Finance Code Section 196.175; Renewable energy source exemption.
  (1) Improved real property upon which a renewable energy source device is installed and operated shall be entitled to an exemption not greater than the ...
• Florida Taxation And Finance Code Section 196.181; Exemption of household goods and personal effects.
  There shall be exempt from taxation to every person residing and making his or her permanent home in this state household goods and personal effects. ...
• Florida Taxation And Finance Code Section 196.185; Exemption of inventory.
  All items of inventory are exempt from ad valorem ...
• Florida Taxation And Finance Code Section 196.192; Exemptions from ad valorem taxation.
  Subject to the provisions of this chapter: (1) All property owned by an exempt entity and used exclusively for exempt purposes shall be totally exempt ...
• Florida Taxation And Finance Code Section 196.193; Exemption applications; review by property appraiser.
  (1)(a) All property exempted from the annual application requirement of s. 196.011 shall be returned, but shall be granted tax exemption by the ...
• Florida Taxation And Finance Code Section 196.194; Value adjustment board; notice; hearings; appearance before the board.
  (1) The value adjustment board shall hear disputed or appealed applications for exemption and shall grant such exemptions in whole or in part in accordance ...
• Florida Taxation And Finance Code Section 196.195; Determining profit or nonprofit status of applicant.
  (1) Applicants requesting exemption shall supply such fiscal and other records showing in reasonable detail the financial condition, record of operation, and exempt and nonexempt ...
• Florida Taxation And Finance Code Section 196.196; Determining whether property is entitled to charitable, religious, scientific, or literary exemption.
  (1) In the determination of whether an applicant is actually using all or a portion of its property predominantly for a charitable, religious, scientific, or ...
• Florida Taxation And Finance Code Section 196.1961; Exemption for historic property used for certain commercial or nonprofit purposes.
  (1) Pursuant to s. 3, Art. VII of the State Constitution, the board of county commissioners of any county or the governing authority of any ...
• Florida Taxation And Finance Code Section 196.197; Additional provisions for exempting property used by hospitals, nursing homes, and homes for special services.
  In addition to criteria for granting exemptions for charitable use of property set forth in other sections of this chapter, hospitals, nursing homes, and homes ...
• Florida Taxation And Finance Code Section 196.1975; Exemption for property used by nonprofit homes for the aged.
  Nonprofit homes for the aged are exempt to the extent that they meet the following criteria: (1) The applicant must be a corporation not for ...
• Florida Taxation And Finance Code Section 196.1976; Provisions of ss. 196.197(1) or (2) and 196.1975; severability.
  If any provision of s. 196.197(1) or (2), created and amended by chapter 76-234, Laws of Florida, or s. 196.1975, created ...
• Florida Taxation And Finance Code Section 196.1977; Exemption for property used by proprietary continuing care facilities.
  (1) Each apartment in a continuing care facility certified under chapter 651, which facility is not qualified for exemption under s. 196.1975, or other ...
• Florida Taxation And Finance Code Section 196.1978; Affordable housing property exemption.
  Property used to provide affordable housing serving eligible persons as defined by s. 159.603(7) and persons meeting income limits specified in s. 420....
• Florida Taxation And Finance Code Section 196.198; Educational property exemption.
  Educational institutions within this state and their property used by them or by any other exempt entity or educational institution exclusively for educational purposes shall ...
• Florida Taxation And Finance Code Section 196.1983; Charter school exemption from ad valorem taxes.
  Any facility, or portion thereof, used to house a charter school whose charter has been approved by the sponsor and the governing board pursuant to ...
• Florida Taxation And Finance Code Section 196.1985; Labor organization property exemption.
  Real property owned and used by any labor organization which has a charter from a state or national organization, which property is used predominantly by ...
• Florida Taxation And Finance Code Section 196.1986; Community centers exemption.
  (1) A single general-purpose structure represented as a community center owned and operated by a private, nonprofit organization and used predominantly for educational, literary, ...
• Florida Taxation And Finance Code Section 196.1987; Biblical history display property exemption.
  The use of property owned by an organization exempt from federal income tax under s. 501(c)(3) of the Internal Revenue Code to exhibit, ...
• Florida Taxation And Finance Code Section 196.199; Government property exemption.
  (1) Property owned and used by the following governmental units shall be exempt from taxation under the following conditions: (a) All property of the United ...
• Florida Taxation And Finance Code Section 196.1993; Certain agreements with local governments for use of public property; exemption.
  Any agreement entered into with a local governmental authority prior to January 1, 1969, for use of public property, under which it was understood and ...
• Florida Taxation And Finance Code Section 196.1995; Economic development ad valorem tax exemption.
  (1) The board of county commissioners of any county or the governing authority of any municipality shall call a referendum within its total jurisdiction to ...
• Florida Taxation And Finance Code Section 196.1996; Economic development ad valorem tax exemption; effect of ch. 94-136.
  Nothing contained in chapter 94-136, Laws of Florida, shall be deemed to require any board of county commissioners or a governing body of any ...
• Florida Taxation And Finance Code Section 196.1997; Ad valorem tax exemptions for historic properties.
  (1) The board of county commissioners of any county or the governing authority of any municipality may adopt an ordinance to allow ad valorem tax ...
• Florida Taxation And Finance Code Section 196.1998; Additional ad valorem tax exemptions for historic properties open to the public.
  (1) If an improvement qualifies a historic property for an exemption under s. 196.1997, and the property is used for nonprofit or governmental purposes ...
• Florida Taxation And Finance Code Section 196.1999; Space laboratories and carriers; exemption.
  Notwithstanding other provisions of this chapter, a module, pallet, rack, locker, and any necessary associated hardware and subsystem owned by any person and intended to ...
• Florida Taxation And Finance Code Section 196.2001; Not-for-profit sewer and water company property exemption.
  (1) Property of any sewer and water company owned or operated by a Florida corporation not for profit, the income from which has been exempt, ...
• Florida Taxation And Finance Code Section 196.2002; Exemption for s. 501(c)(12) not-for-profit water and wastewater systems.
  Property of any not-for-profit water and wastewater corporation which holds a current exemption from federal income tax under s. 501(c)(12) of ...
• Florida Taxation And Finance Code Section 196.202; Property of widows, widowers, blind persons, and persons totally and permanently disabled.
  Property to the value of $500 of every widow, widower, blind person, or totally and permanently disabled person who is a bona fide resident of ...
• Florida Taxation And Finance Code Section 196.24; Exemption for disabled ex-service member or surviving spouse; evidence of disability.
  Any ex-service member, as defined in s. 196.012, who is a bona fide resident of the state, who was discharged under honorable conditions, ...
• Florida Taxation And Finance Code Section 196.28; Cancellation of delinquent taxes upon lands used for road purposes, etc.
  (1) The board of county commissioners of each county of the state be and it is hereby given full power and authority to cancel and ...
• Florida Taxation And Finance Code Section 196.29; Cancellation of certain taxes on real property acquired by a county, school board, charter school governing board, or community college district board of trustees.
  Whenever any county, school board, charter school governing board, or community college district board of trustees of this state has heretofore acquired, or shall hereafter ...
• Florida Taxation And Finance Code Section 196.295; Property transferred to exempt governmental unit; tax payment into escrow; taxes due from prior years.
  (1) In the event fee title to property is acquired between January 1 and November 1 of any year by a governmental unit exempt under ...
• Florida Taxation And Finance Code Section 196.31; Taxes against state properties; notice.
  Whenever lands or other property of the state or of any agency thereof are situated within any district, subdistrict or governmental unit for the purpose ...
• Florida Taxation And Finance Code Section 196.32; Executive Office of the Governor; consent required to certain assessments.
  When, under any law of this state heretofore or hereafter enacted providing for the imposition of any tax, provision is made for the payment of ...
• Florida Taxation And Finance Code Section 197.102; Definitions.
  As used in this chapter, the following definitions apply, unless the context clearly requires otherwise: (1) "Department," unless otherwise specified, means the Department of Revenue. (...
• Florida Taxation And Finance Code Section 197.103; Deputy tax collectors; appointment.
  Tax collectors may appoint deputies to act in their behalf in carrying out the duties prescribed by ...
• Florida Taxation And Finance Code Section 197.122; Lien of taxes; dates; application.
  (1) All taxes imposed pursuant to the State Constitution and laws of this state shall be a first lien, superior to all other liens, on ...
• Florida Taxation And Finance Code Section 197.123; Correcting erroneous returns.
  If any tax collector has reason to believe that any taxpayer has filed an erroneous or incomplete statement of her or his personal property or ...
• Florida Taxation And Finance Code Section 197.131; Correction of erroneous assessments.
  Any tax collector who discovers an erroneous assessment shall notify the property appraiser. If the error constitutes a double assessment, the tax collector shall collect ...
• Florida Taxation And Finance Code Section 197.152; Collection of unpaid or omitted taxes; interest amount; taxable value.
  Unpaid or omitted taxes shall be collected upon the basis of the regular valuation placed by the property appraiser upon the land for the year ...
• Florida Taxation And Finance Code Section 197.162; Discounts; amount and time.
  On all taxes assessed on the county tax rolls and collected by the county tax collector, discounts for early payment thereof shall be at the ...
• Florida Taxation And Finance Code Section 197.172; Interest rate; calculation and minimum.
  (1) Real property taxes shall bear interest at the rate of 18 percent per year from the date of delinquency until a certificate is sold, ...
• Florida Taxation And Finance Code Section 197.182; Department of Revenue to pass upon and order refunds.
  (1)(a) Except as provided in paragraph (b), the department shall pass upon and order refunds when payment of taxes assessed on the county tax ...
• Florida Taxation And Finance Code Section 197.192; Land not to be divided or plat filed until taxes paid.
  No land shall be divided or subdivided and no drawing or plat of the division or subdivision of any land, or declaration of condominium of ...
• Florida Taxation And Finance Code Section 197.202; Destruction of 20-year-old tax receipts.
  The tax collector in each county of the state is authorized to destroy all duplicate tax receipts and microfilm of tax receipts on file in ...
• Florida Taxation And Finance Code Section 197.212; Minimum tax bill.
  On the recommendation of the county tax collector, the board of county commissioners may adopt a resolution instructing the collector not to mail tax notices ...
• Florida Taxation And Finance Code Section 197.217; Judicial sale; payment of taxes.
  All officers of the court selling property under process or court order shall pay all taxes that are due and unpaid against the property from ...
• Florida Taxation And Finance Code Section 197.222; Prepayment of estimated tax by installment method.
  (1) Taxes collected pursuant to this chapter may be prepaid in installments as provided in this section. A taxpayer may elect to prepay by installments ...
• Florida Taxation And Finance Code Section 197.2301; Payment of taxes prior to certified roll procedure.
  (1) It is the legislative intent to provide a method for voluntary payment of ad valorem taxes when the tax roll cannot be certified for ...
• Florida Taxation And Finance Code Section 197.242; Short title.
  This act shall be known and may be cited as the "Homestead Property Tax Deferral ...
• Florida Taxation And Finance Code Section 197.243; Definitions relating to Homestead Property Tax Deferral Act.
  (1) "Household" means a person or group of persons living together in a room or group of rooms as a housing unit, but the term ...
• Florida Taxation And Finance Code Section 197.252; Homestead tax deferral.
  (1) Any person who is entitled to claim homestead tax exemption under the provisions of s. 196.031(1) may elect to defer payment of ...
• Florida Taxation And Finance Code Section 197.253; Homestead tax deferral; application.
  (1) The application for deferral shall be made upon a form prescribed by the department and furnished by the county tax collector. The application form ...
• Florida Taxation And Finance Code Section 197.254; Annual notification to taxpayer.
  (1) The tax collector shall notify the taxpayer of each parcel appearing on the real property assessment roll of the right to defer payment of ...
• Florida Taxation And Finance Code Section 197.262; Deferred payment tax certificates.
  (1) The tax collector shall notify each local governing body of the amount of taxes and non-ad valorem assessments deferred which would otherwise have ...
• Florida Taxation And Finance Code Section 197.263; Change in ownership or use of property.
  (1) In the event that there is a change in use of tax-deferred property such that the owner is no longer entitled to claim ...
• Florida Taxation And Finance Code Section 197.272; Prepayment of deferred taxes.
  (1) All or part of the deferred taxes and accrued interest may at any time be paid to the tax collector by: (a) The owner ...
• Florida Taxation And Finance Code Section 197.282; Distribution of payments.
  When any deferred taxes or interest is collected, the tax collector shall maintain a record of the payment, setting forth a description of the property ...
• Florida Taxation And Finance Code Section 197.292; Construction.
  Nothing in this act shall be construed to prevent the collection of personal property taxes which become a lien against tax-deferred property, defer payment ...
• Florida Taxation And Finance Code Section 197.301; Penalties.
  (1) The following penalties shall be imposed on any person who willfully files information required under s. 197.252 or s. 197.263 which is ...
• Florida Taxation And Finance Code Section 197.303; Ad valorem tax deferral for recreational and commercial working waterfront properties.
  (1) The board of county commissioners of any county or the governing authority of any municipality may adopt an ordinance to allow for ad valorem ...
• Florida Taxation And Finance Code Section 197.304; Tax deferral for recreational and commercial working waterfronts.
  (1) Any property owner in a jurisdiction that has adopted a tax deferral ordinance pursuant to s. 197.303 that owns a recreational and commercial ...
• Florida Taxation And Finance Code Section 197.3041; Tax deferral for recreational and commercial working waterfronts; application.
  (1) The application for deferral must be made annually upon a form prescribed by the department and furnished by the county tax collector. The application ...
• Florida Taxation And Finance Code Section 197.3042; Deferred payment tax certificates.
  (1) The tax collector shall notify each local governing body of the amount of taxes and non-ad valorem assessments deferred which would otherwise have ...
• Florida Taxation And Finance Code Section 197.3043; Change in use or ownership of property.
  (1) If there is a change in use or ownership of the tax-deferred property such that the owner is no longer entitled to claim ...
• Florida Taxation And Finance Code Section 197.3044; Prepayment of deferred taxes.
  (1) All or part of the deferred taxes and accrued interest may at any time be paid to the tax collector by: (a) The owner ...
• Florida Taxation And Finance Code Section 197.3045; Distribution of payments.
  When any deferred taxes or interest is collected, the tax collector shall maintain a record of the payment, setting forth a description of the property ...
• Florida Taxation And Finance Code Section 197.3046; Construction.
  Sections 197.303-197.3047 do not prevent the collection of personal property taxes that become a lien against tax-deferred property, defer payment of ...
• Florida Taxation And Finance Code Section 197.3047; Penalties.
  (1) The following penalties shall be imposed on any person who willfully files information required under ss. 197.303-197.3047 which is incorrect: (a) ...
• Florida Taxation And Finance Code Section 197.312; Payment by mortgagee.
  If any mortgagee shall elect to pay the taxes when an applicant qualifies for tax deferral, then such election shall not give the mortgagee the ...
• Florida Taxation And Finance Code Section 197.322; Delivery of ad valorem tax and non-ad valorem assessment rolls; notice of taxes; publication and mail.
  (1) The property appraiser shall deliver to the tax collector the certified assessment roll along with his or her warrant and recapitulation sheet. (2) The ...
• Florida Taxation And Finance Code Section 197.323; Extension of roll during adjustment board hearings.
  (1) Notwithstanding the provisions of s. 193.122, the board of county commissioners may, upon request by the tax collector and by majority vote, order ...
• Florida Taxation And Finance Code Section 197.332; Duties of tax collectors.
  The tax collector has the authority and obligation to collect all taxes as shown on the tax roll by the date of delinquency or to ...
• Florida Taxation And Finance Code Section 197.333; When taxes due; delinquent.
  All taxes shall be due and payable on November 1 of each year or as soon thereafter as the certified tax roll is received by ...
• Florida Taxation And Finance Code Section 197.343; Tax notices; additional notice required.
  (1) An additional tax notice shall be mailed by April 30 to each taxpayer whose payment has not been received. The notice shall include a ...
• Florida Taxation And Finance Code Section 197.344; Lienholders; receipt of notices and delinquent taxes.
  (1) When requested in writing, a tax notice shall be mailed according to the following procedures: (a) Upon request by any taxpayer aged 60 or ...
• Florida Taxation And Finance Code Section 197.363; Special assessments and service charges; optional method of collection.
  (1) At the option of the property appraiser, special assessments collected pursuant to this section prior to January 1, 1990, may be collected pursuant to ...
• Florida Taxation And Finance Code Section 197.3631; Non-ad valorem assessments; general provisions.
  Non-ad valorem assessments as defined in s. 197.3632 may be collected pursuant to the method provided for in ss. 197.3632 and 197....
• Florida Taxation And Finance Code Section 197.3632; Uniform method for the levy, collection, and enforcement of non-ad valorem assessments.
  (1) As used in this section: (a) "Levy" means the imposition of a non-ad valorem assessment, stated in terms of rates, against all appropriately ...
• Florida Taxation And Finance Code Section 197.3635; Combined notice of ad valorem taxes and non-ad valorem assessments; requirements.
  A form for the combined notice of ad valorem taxes and non-ad valorem assessments shall be produced and paid for by the tax collector. ...
• Florida Taxation And Finance Code Section 197.373; Payment of portion of taxes.
  (1) The tax collector of the county is authorized to allow the payment of a part of a tax notice when the part to be ...
• Florida Taxation And Finance Code Section 197.383; Distribution of taxes.
  The tax collector shall distribute taxes collected to each taxing authority at least four times during the first 2 months after the tax roll comes ...
• Florida Taxation And Finance Code Section 197.402; Advertisement of real or personal property with delinquent taxes.
  (1) Whenever legal advertisements are required, the board of county commissioners shall select the newspaper as provided in chapter 50. The office of the tax ...
• Florida Taxation And Finance Code Section 197.403; Publisher to furnish copy of advertisement to tax collector; proof of publication; fees.
  The newspaper publishing the notice of a tax sale shall transmit by mail a copy of the paper containing each notice to the tax collector ...
• Florida Taxation And Finance Code Section 197.412; Attachment of tangible personal property in case of removal.
  The tax collector of each county shall have the power, in the same manner and under the rules of law governing attachments of debts in ...
• Florida Taxation And Finance Code Section 197.413; Delinquent personal property taxes; warrants; court order for levy and seizure of personal property; seizure; fees of tax collectors.
  (1) Prior to May 1 of each year immediately following the year of assessment, the tax collector shall prepare a list of the unpaid personal ...
• Florida Taxation And Finance Code Section 197.414; Tax collector to keep record of warrants and levies on tangible personal property.
  The tax collector shall keep a record of all warrants and levies made under this chapter and shall note on such record the date of ...
• Florida Taxation And Finance Code Section 197.4155; Delinquent personal property taxes; installment payment program.
  (1) A county tax collector may implement an installment payment program for the payment of delinquent personal property taxes. If implemented, the program must be ...
• Florida Taxation And Finance Code Section 197.416; Continuing duty of the tax collector to collect delinquent tax warrants; limitation of actions.
  It shall be the duty of the tax collector issuing a tax warrant for the collection of delinquent tangible personal property taxes to continue from ...
• Florida Taxation And Finance Code Section 197.417; Sale of personal property after seizure.
  (1) When personal property is levied upon for delinquent taxes as provided for in s. 197.413, at least 15 days before the sale the ...
• Florida Taxation And Finance Code Section 197.432; Sale of tax certificates for unpaid taxes.
  (1) On the day and approximately at the time designated in the notice of the sale, the tax collector shall commence the sale of tax ...
• Florida Taxation And Finance Code Section 197.4325; Procedure when checks received for payment of taxes or tax certificates are dishonored.
  (1)(a) Within 10 days after a check received by the tax collector for payment of taxes is dishonored, the tax collector shall notify the ...
• Florida Taxation And Finance Code Section 197.433; Duplicate certificates.
  (1) A holder of a tax certificate may apply to the tax collector for a duplicate certificate if the original certificate has been lost or ...
• Florida Taxation And Finance Code Section 197.442; Tax collector not to sell certificates on land on which taxes have been paid; penalty.
  (1) If a tax collector sells tax certificates on land upon which the taxes have been paid, upon written demand by the aggrieved taxpayer alleging ...
• Florida Taxation And Finance Code Section 197.443; Cancellation of void tax certificates; correction of tax certificates; procedure.
  (1) When a tax certificate on lands has been sold for unpaid taxes and: (a) The tax certificate evidencing the sale is void because the ...
• Florida Taxation And Finance Code Section 197.444; Cancellation of tax certificates; suit by holder.
  (1) The holder of any tax certificate that is void for any reason has the right to bring an action in circuit court to have ...
• Florida Taxation And Finance Code Section 197.446; Payment of back taxes as condition precedent to cancellation of tax certificate held by county.
  No order shall be issued by any court in an action brought by or on behalf of any landowner to enjoin any tax sale or ...
• Florida Taxation And Finance Code Section 197.447; Cancellation of tax liens held by the county on property of the United States and the State of Florida.
  When a board of county commissioners finds that the United States, or any duly constituted agency thereof, has acquired by purchase or contract to purchase ...
• Florida Taxation And Finance Code Section 197.462; Transfer of tax certificates held by individuals.
  (1) All tax certificates issued to an individual may be transferred by endorsement at any time before they are redeemed or a tax deed is ...
• Florida Taxation And Finance Code Section 197.472; Redemption of tax certificates.
  (1) Any person may redeem a tax certificate or purchase a county-held certificate at any time after the certificate is issued and before a ...
• Florida Taxation And Finance Code Section 197.473; Disposition of unclaimed redemption moneys.
  (1) After money paid to the tax collector for the redemption of tax certificates has been held for 90 days, which money is payable to ...
• Florida Taxation And Finance Code Section 197.482; Limitation upon lien of tax certificate.
  (1) After the expiration of 7 years from the date of issuance, which is the date of the first day of the tax certificate sale ...
• Florida Taxation And Finance Code Section 197.492; Errors and insolvencies list.
  On or before the 60th day after the tax certificate sale, the tax collector shall make out a report to the board of county commissioners ...
• Florida Taxation And Finance Code Section 197.502; Application for obtaining tax deed by holder of tax sale certificate; fees.
  (1) The holder of any tax certificate, other than the county, at any time after 2 years have elapsed since April 1 of the year ...
• Florida Taxation And Finance Code Section 197.512; Notice, form of publication for obtaining tax deed by holder.
  (1) Upon the receipt of the application as provided by s. 197.502, and after the proper charges have been paid, the clerk shall publish ...
• Florida Taxation And Finance Code Section 197.522; Notice to owner when application for tax deed is made.
  (1)(a) The clerk of the circuit court shall notify, by certified mail with return receipt requested or by registered mail if the notice is ...
• Florida Taxation And Finance Code Section 197.532; Fees for mailing additional notices, when application is made by holder.
  When the certificateholder makes a written request of the clerk and furnishes the names and addresses at the time of the filing of the application, ...
• Florida Taxation And Finance Code Section 197.542; Sale at public auction.
  (1) The lands advertised for sale to the highest bidder as a result of an application filed under s. 197.502 shall be sold at ...
• Florida Taxation And Finance Code Section 197.552; Tax deeds.
  All tax deeds shall be issued in the name of a county and shall be signed by the clerk of the county. The deed shall ...
• Florida Taxation And Finance Code Section 197.562; Grantee of tax deed entitled to immediate possession.
  Any person, firm, corporation, or county that is the grantee of any tax deed under this law shall be entitled to the immediate possession of ...
• Florida Taxation And Finance Code Section 197.572; Easements for public service purposes or for drainage or ingress and egress survive tax sales and deeds.
  When any lands are sold for the nonpayment of taxes, or any tax certificate is issued thereon by a governmental unit or agency or pursuant ...
• Florida Taxation And Finance Code Section 197.573; Survival of restrictions and covenants after tax sale.
  (1) When a deed in the chain of title contains restrictions and covenants running with the land, as hereinafter defined and limited, the restrictions and ...
• Florida Taxation And Finance Code Section 197.582; Disbursement of proceeds of sale.
  (1) If the property is purchased by any person other than the certificateholder, the clerk shall forthwith pay to the certificateholder all of the sums ...
• Florida Taxation And Finance Code Section 197.592; County delinquent tax lands; method and procedure for sale by county; certain lands conveyed to municipalities; extinction of liens.
  (1) Lands acquired by any county of the state for delinquent taxes in accordance with law which have not been previously sold or dedicated by ...
• Florida Taxation And Finance Code Section 197.593; Corrective county deeds without consideration or further notice.
  As to all lands acquired by any county for delinquent taxes and thereafter described and recorded in the book designated "county lands acquired for delinquent ...
• Florida Taxation And Finance Code Section 197.602; Party recovering land must refund taxes paid and interest.
  If, in an action at law or in equity involving the validity of any tax deed, the court holds that the tax deed was invalid ...
• Florida Taxation And Finance Code Section 198.01; Definitions.
  When used in this chapter the term, phrase or word: (1) "Department" means the Department of Revenue. (2) "Personal representative" means the executor, administrator, or ...
• Florida Taxation And Finance Code Section 198.015; Domicile of decedent.
  (1) For the purposes of this chapter, every person shall be presumed to have died a resident and not a nonresident of the state: (a) ...
• Florida Taxation And Finance Code Section 198.02; Tax upon estates of resident decedents.
  A tax is imposed upon the transfer of the estate of every person who, at the time of death, was a resident of this state, ...
• Florida Taxation And Finance Code Section 198.021; Tax upon generation-skipping transfers of residents.
  A tax is hereby imposed upon every generation-skipping transfer in which the original transferor is a resident of this state at the date of ...
• Florida Taxation And Finance Code Section 198.03; Tax upon estates of nonresident decedents.
  A tax is imposed upon the transfer of real property situate in this state, upon tangible personal property having an actual situs in this state, ...
• Florida Taxation And Finance Code Section 198.031; Tax upon generation-skipping transfers of nonresidents.
  A tax is hereby imposed upon every generation-skipping transfer in which the original transferor is not a resident of this state at the date ...
• Florida Taxation And Finance Code Section 198.04; Tax upon estates of alien decedents.
  A tax is imposed upon the transfer of real property situate and tangible personal property having an actual situs in this state and upon intangible ...
• Florida Taxation And Finance Code Section 198.05; Administration of law by Department of Revenue.
  The Department of Revenue shall, except as otherwise provided, have jurisdiction and be charged with the administration and enforcement of the provisions of this ...
• Florida Taxation And Finance Code Section 198.06; Examination of books, papers, records, or memoranda by the department.
  (1) The department, for the purpose of ascertaining the correctness of any return, or for the purpose of making a return where none has been ...
• Florida Taxation And Finance Code Section 198.07; Appointment of agents by department; bonds of agents; may administer oaths; credentials.
  (1) The department may appoint and remove such examiners, appraisers, attorneys and employees as it may deem necessary, such persons to have such duties and ...
• Florida Taxation And Finance Code Section 198.08; Rules.
  The department has authority to adopt rules pursuant to ss. 120.536(1) and 120.54 to enforce the provisions of this chapter and may ...
• Florida Taxation And Finance Code Section 198.11; Appointment of special appraisers.
  The department may employ special appraisers for the purpose of determining the value of any property which is, or is believed by the department to ...
• Florida Taxation And Finance Code Section 198.13; Tax return to be made in certain cases; certificate of nonliability.
  (1) The personal representative of every estate required by the laws of the United States to file a federal estate tax return shall file with ...
• Florida Taxation And Finance Code Section 198.14; Failure to make return; extension of time for filing.
  To obtain an extension for filing a Florida return, the personal representative shall file with the department a copy of the federal extension request within ...
• Florida Taxation And Finance Code Section 198.15; When tax due; extension; interest; penalty.
  (1) The tax imposed by this chapter is due and payable on or before the last day prescribed by law for paying the federal estate ...
• Florida Taxation And Finance Code Section 198.155; Payment of tax on generation-skipping transfers.
  (1) The person liable for payment of the federal generation-skipping transfer tax shall be liable for the tax imposed by ss. 198.021 and ...
• Florida Taxation And Finance Code Section 198.16; Notice of determination of deficiency in federal tax to be filed with department.
  (1) It shall be the duty of the personal representative to file with the department within 60 days after a final determination of any deficiency ...
• Florida Taxation And Finance Code Section 198.17; Deficiency; hearing by department.
  If upon examination of any return a tax or a deficiency in tax is disclosed, the department shall proceed to determine all questions involving such ...
• Florida Taxation And Finance Code Section 198.18; Failure to pay tax; penalties; delinquent or deficient taxes, interest.
  (1) If any part of a deficiency in tax due under the provisions of this chapter is due to negligence or intentional disregard of the ...
• Florida Taxation And Finance Code Section 198.19; Receipts for taxes.
  The department shall issue to the personal representative, upon payment of the tax imposed by this chapter, receipts in triplicate, any of which shall be ...
• Florida Taxation And Finance Code Section 198.20; Failure to pay tax when due, department's warrant, etc.
  If any tax imposed by this chapter or any portion of such tax be unpaid within 90 days after the same becomes due, and the ...
• Florida Taxation And Finance Code Section 198.21; Tax due payable from entire estate; third persons.
  If the tax or any part thereof is paid or collected out of that part of the estate passing to or in possession of any ...
• Florida Taxation And Finance Code Section 198.22; Lien for unpaid taxes.
  Unless the tax is sooner paid in full, it shall be a lien for 12 years upon the gross estate of the decedent, except that ...
• Florida Taxation And Finance Code Section 198.23; Personal liability of personal representative.
  If any personal representative shall make distribution either in whole or in part of any of the property of an estate to the heirs, next ...
• Florida Taxation And Finance Code Section 198.24; Sale of real estate by personal representative to pay tax.
  Every personal representative shall have the same right and power to take possession of or sell, convey, and dispose of real estate, as assets of ...
• Florida Taxation And Finance Code Section 198.25; Actions to enforce payment of tax.
  Actions may be brought within the time or times herein specified by the department to recover the amount of any taxes, penalties and interest due ...
• Florida Taxation And Finance Code Section 198.26; No discharge of personal representative until tax is paid.
  No final account of a personal representative shall be allowed by any court unless and until such account shows, and the judge of said court ...
• Florida Taxation And Finance Code Section 198.28; Time for assessment of tax.
  The amount of estate tax due under this chapter shall be determined and assessed within 4 years from the date the return was filed, or ...
• Florida Taxation And Finance Code Section 198.29; Refunds of excess tax paid.
  (1) Whenever it appears, upon the examination of any return made under this chapter or upon proof submitted to the department by the personal representative, ...
• Florida Taxation And Finance Code Section 198.30; Circuit judge to report names of decedents, etc.
  Each circuit judge of this state shall, on or before the 10th day of every month, notify the department of the names of all decedents; ...
• Florida Taxation And Finance Code Section 198.31; Duties and powers of corporate personal representatives of nonresident decedents.
  If the personal representative of the estate of a nonresident is a corporation duly authorized, qualified, and acting as personal representative in the jurisdiction of ...
• Florida Taxation And Finance Code Section 198.32; Prima facie liability for tax.
  (1) The estate of each decedent whose property is subject to the laws of the state shall be deemed prima facie liable for estate taxes ...
• Florida Taxation And Finance Code Section 198.33; Discharge of estate, notice of lien, limitation on lien, etc.
  (1) Where no receipt for the payment of taxes, or no affidavit or certificate of nonliability for taxes has been issued or recorded as provided ...
• Florida Taxation And Finance Code Section 198.34; Disposition of proceeds from taxes.
  All taxes and fees levied and collected under this chapter shall be paid into the Treasury of the state to the credit of the General ...
• Florida Taxation And Finance Code Section 198.35; Interpretation and construction.
  When not otherwise provided for in this chapter, the rules of interpretation and construction applicable to the estate and inheritance tax laws of the United ...
• Florida Taxation And Finance Code Section 198.36; Failure to produce records; penalty.
  Whoever fails to comply with any duty imposed upon him or her by this law, or having in his or her possession or control any ...
• Florida Taxation And Finance Code Section 198.37; Failure to make return; penalty.
  Any person required under this chapter to pay any tax, or required by law or regulations made under authority thereof to make a return, keep ...
• Florida Taxation And Finance Code Section 198.38; False return; penalty.
  Any person who willfully aids or assists in, or procures, counsels, or advises, the preparation or presentation under, or in connection with any matter arising ...
• Florida Taxation And Finance Code Section 198.39; False statement in return; penalty.
  Whoever knowingly makes any false statement in any notice, affidavit, or return required to be filed or made under this chapter is guilty of a ...
• Florida Taxation And Finance Code Section 198.40; Failure to pay tax, evasion of tax, etc.; penalty.
  Any person required under this chapter to collect, account for, and pay over any tax imposed by this chapter who willfully fails to collect or ...
• Florida Taxation And Finance Code Section 198.41; Effectiveness of this chapter, etc.
  This chapter shall remain in force and effect so long as the Government of the United States retains in full force and effect as a ...
• Florida Taxation And Finance Code Section 198.42; Short title.
  This chapter may be cited as the "Estate Tax Law of ...
• Florida Taxation And Finance Code Section 198.44; Certain exemptions from inheritance and estate taxes.
  The tax imposed under the inheritance and estate tax laws of this state in respect to personal property (except tangible property having an actual situs ...
• Florida Taxation And Finance Code Section 199.133; Levy of nonrecurring tax.
  (1) A one-time nonrecurring tax of 2 mills is hereby imposed on each dollar of the just valuation of all notes, bonds, and other ...
• Florida Taxation And Finance Code Section 199.135; Due date and payment of nonrecurring tax.
  The nonrecurring tax imposed on notes, bonds, and other obligations for payment of money secured by a mortgage, deed of trust, or other lien evidenced ...
• Florida Taxation And Finance Code Section 199.143; Future advances.
  (1) Except as provided in subsection (3), if the mortgage, deed of trust, or other lien is recorded or executed after December 31, 1985, and ...
• Florida Taxation And Finance Code Section 199.145; Corrective mortgages; assignments; assumptions; refinancing.
  (1) Any mortgage, deed of trust, or other lien given to replace a defective mortgage, deed of trust, or other lien, covering the identical real ...
• Florida Taxation And Finance Code Section 199.155; Valuation.
  Subject to the provisions of s. 199.133(2), all notes, bonds, and other obligations for payment of money subject to the nonrecurring tax shall ...
• Florida Taxation And Finance Code Section 199.183; Taxpayers exempt from nonrecurring taxes.
  (1) Intangible personal property owned by this state or any of its political subdivisions or municipalities shall be exempt from taxation under this chapter. This ...
• Florida Taxation And Finance Code Section 199.1851; Emergency rulemaking for ch. 2001-371.
  The Executive Director of the Department of Revenue is authorized, and all conditions are deemed met, to adopt emergency rules under ss. 120.536(1) ...
• Florida Taxation And Finance Code Section 199.202; Administration of law; rules.
  The department shall administer and enforce the assessment and collection of the taxes, interest, and penalties imposed by this chapter. It may by rule prescribe ...
• Florida Taxation And Finance Code Section 199.212; All state agencies to cooperate in administration of law.
  The department may call on any state, county, or municipal agency, department, bureau, or board for any information which may, in the department's judgment, ...
• Florida Taxation And Finance Code Section 199.218; Books and records.
  Each taxpayer shall retain all books and other records necessary to identify the taxpayer's intangible personal property and to determine any tax due under ...
• Florida Taxation And Finance Code Section 199.232; Powers of department.
  (1)(a) The department may audit the books and records of any person to determine whether a nonrecurring tax has been properly paid. (b) An ...
• Florida Taxation And Finance Code Section 199.262; Tax liens and garnishment.
  (1) When any tax imposed by this chapter becomes delinquent, or is otherwise in jeopardy, the department shall issue a warrant for the full amount ...
• Florida Taxation And Finance Code Section 199.272; Suits for violation of this chapter; jurisdiction and service.
  (1) All suits brought by the department against any person for any violation of this chapter shall be brought in the circuit courts of this ...
• Florida Taxation And Finance Code Section 199.282; Penalties for violation of this chapter.
  (1) Any person willfully violating or failing to comply with any of the provisions of this chapter shall be guilty of a felony of the ...
• Florida Taxation And Finance Code Section 199.292; Disposition of intangible personal property taxes.
  All intangible personal property taxes collected pursuant to this chapter, except for revenues derived from the annual tax on a leasehold described in s. 199....
• Florida Taxation And Finance Code Section 199.303; Declaration of legislative intent.
  (1) If any section, subsection, sentence, clause, phrase, or word of this chapter is for any reason held or declared to be unconstitutional, invalid, inoperative, ...
• Florida Taxation And Finance Code Section 200.001; Millages; definitions and general provisions.
  (1) County millages shall be composed of four categories of millage rates, as follows: (a) General county millage, which shall be that nonvoted millage rate ...
• Florida Taxation And Finance Code Section 200.011; Duty of county commissioners and school board in setting rate of taxation.
  (1) The county commissioners shall determine the amount to be raised for all county purposes, except for county school purposes, and shall enter upon their ...
• Florida Taxation And Finance Code Section 200.065; Method of fixing millage.
  (1) Upon completion of the assessment of all property pursuant to s. 193.023, the property appraiser shall certify to each taxing authority the taxable ...
• Florida Taxation And Finance Code Section 200.066; Newly created tax units.
  Ad valorem taxes of newly created municipalities or special districts shall be initially imposed no earlier than the January 1 subsequent to the creation or ...
• Florida Taxation And Finance Code Section 200.068; Certification of compliance with this chapter.
  Not later than 30 days following adoption of an ordinance or resolution establishing a property tax levy, each taxing authority shall certify compliance with the ...
• Florida Taxation And Finance Code Section 200.069; Notice of proposed property taxes and non-ad valorem assessments.
  Pursuant to s. 200.065(2)(b), the property appraiser, in the name of the taxing authorities and local governing boards levying non-ad valorem ...
• Florida Taxation And Finance Code Section 200.071; Limitation of millage; counties.
  (1) Except as otherwise provided herein, no ad valorem tax millage shall be levied against real property and tangible personal property by counties in excess ...
• Florida Taxation And Finance Code Section 200.081; Millage limitation; municipalities.
  No municipality shall levy ad valorem taxes against real property and tangible personal property in excess of 10 mills, except for voted ...
• Florida Taxation And Finance Code Section 200.091; Referendum to increase millage.
  The millage authorized to be levied in s. 200.071 for county purposes, including dependent districts therein, may be increased for periods not exceeding 2 ...
• Florida Taxation And Finance Code Section 200.101; Referendum for millage in excess of limits.
  The qualified electors of a municipality may by majority vote of those voting approve an increase of millage above those limits imposed by s. 200....
• Florida Taxation And Finance Code Section 200.141; Millage following consolidation of city and county functions.
  Those cities or counties which now or hereafter provide both municipal and county services as authorized under 1ss. 9-11 and 24 of Art. VIII ...
• Florida Taxation And Finance Code Section 200.151; Millage to replace lost revenue.
  In the event any municipality should lose revenue through the loss of a proprietary activity or other source of revenue, the governing body of the ...
• Florida Taxation And Finance Code Section 200.171; Mandamus to levy tax; limitations.
  In any suit brought in any court of this state seeking to compel the levy of any tax for the payment of any bonds, coupons ...
• Florida Taxation And Finance Code Section 200.181; Bond payments; tax levies; restrictions.
  (1) None of the provisions of this chapter or of any other law, whether general, special or local or of the charter of any municipality ...
• Florida Taxation And Finance Code Section 201.01; Documents taxable, generally.
  There shall be levied, collected, and paid the taxes specified in this chapter, for and in respect to the several documents, bonds, debentures or certificates ...
• Florida Taxation And Finance Code Section 201.02; Tax on deeds and other instruments relating to real property or interests in real property.
  (1) On deeds, instruments, or writings whereby any lands, tenements, or other real property, or any interest therein, shall be granted, assigned, transferred, or otherwise ...
• Florida Taxation And Finance Code Section 201.0205; Counties that have implemented ch. 83-220; inapplicability of 10-cent tax increase by s. 2, ch. 92-317, Laws of Florida.
  The 10-cent tax increase in the documentary stamp tax levied by s. 2, chapter 92-317, does not apply to deeds and other taxable ...
• Florida Taxation And Finance Code Section 201.022; Consideration for realty; filing of return condition precedent to recordation; penalty; compensation of clerks; failure to file does not impair validity.
  (1) As a condition precedent to the recordation of any deed transferring an interest in real property, the grantor or the grantee or agent for ...
• Florida Taxation And Finance Code Section 201.031; Discretionary surtax; administration and collection; Housing Assistance Loan Trust Fund; reporting requirements.
  (1) Each county, as defined by s. 125.011(1), may levy, subject to the provisions of s. 125.0167, a discretionary surtax on documents ...
• Florida Taxation And Finance Code Section 201.07; Tax on bonds, debentures, and certificates of indebtedness.
  On all bonds, debentures, or certificates of indebtedness issued in the state by any person, and all instruments and documents, however termed, issued by any ...
• Florida Taxation And Finance Code Section 201.08; Tax on promissory or nonnegotiable notes, written obligations to pay money, or assignments of wages or other compensation; exception.
  (1)(a) On promissory notes, nonnegotiable notes, written obligations to pay money, or assignments of salaries, wages, or other compensation made, executed, delivered, sold, transferred, ...
• Florida Taxation And Finance Code Section 201.09; Renewal of existing promissory notes and mortgages; exemption.
  (1) When any promissory note is given in renewal of any existing promissory note, which renewal note only extends or continues the identical contractual obligations ...
• Florida Taxation And Finance Code Section 201.091; Correction of prior error.
  If the only reason a document is not exempt from tax pursuant to s. 201.09 is the nonpayment or underpayment of tax on the ...
• Florida Taxation And Finance Code Section 201.10; Certificates of deposit issued by banks exempt.
  All certificates of deposit issued by any bank, banking association, or trust company are exempt from the requirement for an excise tax imposed by this ...
• Florida Taxation And Finance Code Section 201.11; Administration of law by Department of Revenue.
  (1) The administration of this chapter shall be vested in the Department of Revenue, which has authority to adopt rules pursuant to ss. 120.536(...
• Florida Taxation And Finance Code Section 201.12; Duties of clerks of the circuit court.
  Clerks of the circuit court shall report to the Department of Revenue the names and addresses of any and all individuals, firms, or corporations, who ...
• Florida Taxation And Finance Code Section 201.13; Department of Revenue to furnish stamps for tax for specified period.
  Except as otherwise provided in ss. 201.132 and 201.133, through March 31, 1997, the Department of Revenue shall cause to be prepared and ...
• Florida Taxation And Finance Code Section 201.132; Exceptions to use of stamps on recorded documents; county comptrollers and clerks of the circuit court.
  (1) The county comptroller or, if there be none, the clerk of the circuit court of each county may collect the tax imposed by this ...
• Florida Taxation And Finance Code Section 201.133; Payment of tax on documents not to be recorded; certificates of registration.
  (1) Except as provided in s. 201.132, any person who has averaged or will average at least 5 taxable transactions per month shall register ...
• Florida Taxation And Finance Code Section 201.14; Cancellation of stamps when used.
  Whenever an adhesive stamp is used for denoting any tax imposed by this chapter on documents, the person using or affixing the same shall write ...
• Florida Taxation And Finance Code Section 201.15; Distribution of taxes collected.
  All taxes collected under this chapter shall be distributed as follows and shall be subject to the service charge imposed in s. 215.20(1), ...
• Florida Taxation And Finance Code Section 201.16; Other laws made applicable to chapter.
  All revenue laws relating to the assessment and collection of taxes are hereby extended to and made a part of this chapter, so far as ...
• Florida Taxation And Finance Code Section 201.165; Credit for tax paid to other states.
  (1) For a tax imposed by any section of this chapter, a credit against the specific tax imposed by that section is allowed in an ...
• Florida Taxation And Finance Code Section 201.17; Penalties for failure to pay tax required.
  (1) Whoever makes, signs, issues, or accepts, or causes to be made, signed, issued, or accepted, any instrument, document, or paper of any kind or ...
• Florida Taxation And Finance Code Section 201.18; Penalties for illegal use of stamps.
  (1) Whoever fraudulently cuts, tears, or removes from any vellum, parchment, paper, instrument, writing, or document, upon which any tax is imposed by this chapter, ...
• Florida Taxation And Finance Code Section 201.20; Penalties for illegally avoiding tax on notes.
  Any person using the provisions of s. 201.09 to avoid the payment of any tax justly due is guilty of a misdemeanor of the ...
• Florida Taxation And Finance Code Section 201.21; Notes and other written obligations exempt under certain conditions.
  There shall be exempt from all excise taxes imposed by this chapter all promissory notes, nonnegotiable notes, and other written obligations to pay money bearing ...
• Florida Taxation And Finance Code Section 201.22; Financing statements under chapter 679 of the Uniform Commercial Code.
  The excise tax on documents provided by this chapter shall be applicable to transactions covered by the Uniform Commercial Code to the same extent that ...
• Florida Taxation And Finance Code Section 201.23; Foreign notes and other written obligations exempt.
  (1) There shall be exempt from all excise taxes imposed by this chapter: (a) All promissory notes, nonnegotiable notes, and other written obligations to pay ...
• Florida Taxation And Finance Code Section 201.24; Obligations of municipalities, political subdivisions, and agencies of the state.
  There shall be exempt from all taxes imposed by this chapter: (1) Any obligation to pay money issued by a municipality, political subdivision, or agency ...
• Florida Taxation And Finance Code Section 202.10; Short title.
  This chapter may be cited as the "Communications Services Tax Simplification ...
• Florida Taxation And Finance Code Section 202.105; Legislative findings and intent.
  (1) It is declared to be a specific legislative finding that the creation of this chapter fulfills important state interests by reforming the tax laws ...
• Florida Taxation And Finance Code Section 202.11; Definitions.
  As used in this chapter: (1) "Cable service" means the transmission of video, audio, or other programming service to purchasers, and the purchaser interaction, if ...
• Florida Taxation And Finance Code Section 202.12; Sales of communications services.
  The Legislature finds that every person who engages in the business of selling communications services at retail in this state is exercising a taxable privilege. ...
• Florida Taxation And Finance Code Section 202.125; Sales of communications services; specified exemptions.
  (1) The separately stated sales price of communications services sold to residential households is exempt from the tax imposed by s. 202.12. This exemption ...
• Florida Taxation And Finance Code Section 202.13; Intent.
  (1) If the operation or imposition of the taxes imposed or administered under this chapter is declared invalid, ineffective, inapplicable, unconstitutional, or void for any ...
• Florida Taxation And Finance Code Section 202.14; Credit against tax imposed.
  To prevent actual multistate taxation of communications services subject to tax under this chapter, any taxpayer, upon proof that such taxpayer has paid a tax ...
• Florida Taxation And Finance Code Section 202.151; Use tax imposed on certain purchasers of communications services.
  Any person who purchases communications services that are otherwise taxable under ss. 202.12 and 202.19 at retail from a seller in another state, ...
• Florida Taxation And Finance Code Section 202.155; Special rules for mobile communications services.
  (1) A home service provider shall be responsible for obtaining and maintaining the customer's place of primary use. Subject to subsections (2) and (3), ...
• Florida Taxation And Finance Code Section 202.16; Payment.
  The taxes imposed or administered under this chapter and chapter 203 shall be collected from all dealers of taxable communications services on the sale at ...
• Florida Taxation And Finance Code Section 202.17; Registration.
  (1) Each person seeking to engage in business as a dealer of communications services must file with the department an application for a certificate of ...
• Florida Taxation And Finance Code Section 202.18; Allocation and disposition of tax proceeds.
  The proceeds of the communications services taxes remitted under this chapter shall be treated as follows: (1) The proceeds of the taxes remitted under s. ...
• Florida Taxation And Finance Code Section 202.19; Authorization to impose local communications services tax.
  (1) The governing authority of each county and municipality may, by ordinance, levy a discretionary communications services tax. (2)(a) Charter counties and municipalities may ...
• Florida Taxation And Finance Code Section 202.193; Local Communications Services Tax Clearing Trust Fund.
  (1) The Local Communications Services Tax Clearing Trust Fund is created within the Department of Revenue. Proceeds from the local communications services tax levied pursuant ...
• Florida Taxation And Finance Code Section 202.195; Proprietary confidential business information; public records exemption.
  (1) Proprietary confidential business information obtained from a telecommunications company or franchised cable company for the purposes of imposing fees for occupying the public rights-...
• Florida Taxation And Finance Code Section 202.20; Local communications services tax conversion rates.
  (1)(a) For the period of October 1, 2001, through September 30, 2002, there are hereby levied the following local communications services tax conversion rates ...
• Florida Taxation And Finance Code Section 202.21; Effective dates; procedures for informing dealers of communications services of tax levies and rate changes.
  Any adoption, repeal, or change in the rate of a local communications services tax imposed under s. 202.19 is effective with respect to taxable ...
• Florida Taxation And Finance Code Section 202.22; Determination of local tax situs.
  (1) A dealer of communications services who is obligated to collect and remit a local communications services tax imposed under s. 202.19 shall be ...
• Florida Taxation And Finance Code Section 202.23; Procedure on purchaser's request for refund or credit of communications services taxes.
  (1) Notwithstanding any other law, a purchaser seeking a refund of or credit for a tax collected by a dealer under this chapter must, within ...
• Florida Taxation And Finance Code Section 202.231; Provision of information to local taxing jurisdictions.
  (1) The department shall provide a monthly report to each jurisdiction imposing the tax authorized by s. 202.19. Each report shall contain the following ...
• Florida Taxation And Finance Code Section 202.24; Limitations on local taxes and fees imposed on dealers of communications services.
  (1) The authority of a public body to require taxes, fees, charges, or other impositions from dealers of communications services for occupying its roads and ...
• Florida Taxation And Finance Code Section 202.25; Jurisdiction; dealers not qualified to do business in this state.
  (1) All suits brought by the department against any dealer for any violation of this chapter for the purpose of collecting any tax due from ...
• Florida Taxation And Finance Code Section 202.26; Department powers.
  (1) The department shall administer and enforce the assessment and collection of the taxes, interest, and penalties collected under or imposed by this chapter. (2) ...
• Florida Taxation And Finance Code Section 202.27; Return filing; rules for self-accrual.
  (1) For the purpose of ascertaining the amount of tax payable under this chapter and chapter 203, every dealer has the duty to file a ...
• Florida Taxation And Finance Code Section 202.28; Credit for collecting tax; penalties.
  (1) Except as otherwise provided in s. 202.22, for the purpose of compensating persons providing communications services for the keeping of prescribed records, the ...
• Florida Taxation And Finance Code Section 202.29; Bad debts.
  (1) A dealer who has paid the tax imposed by this chapter may take a credit or obtain a refund for tax paid by the ...
• Florida Taxation And Finance Code Section 202.30; Payment of taxes by electronic funds transfer; filing of returns by electronic data interchange.
  (1) A dealer of communications services is required to remit taxes by electronic funds transfer, in the manner prescribed by the department, when the amount ...
• Florida Taxation And Finance Code Section 202.31; Sale of business; liability for tax; procedures; penalty for violations.
  (1) If any dealer of communications services who is liable for any tax, interest, or penalty under this chapter sells his or her business or ...
• Florida Taxation And Finance Code Section 202.32; State and local agencies to cooperate in administration of law.
  The department may request from any state, county, municipal, or local governmental agency any information that the department considers necessary in administering this chapter, and ...
• Florida Taxation And Finance Code Section 202.33; Taxes declared to be government funds; penalties for failure to remit taxes; warrants.
  (1) The taxes collected under this chapter become government funds from the moment of collection by the dealer. (2) Any person who, with intent to ...
• Florida Taxation And Finance Code Section 202.34; Records required to be kept; power to inspect; audit procedure.
  (1)(a) Each dealer shall secure, maintain, and keep as long as required by s. 213.35 a complete record of communications services sold at ...
• Florida Taxation And Finance Code Section 202.35; Powers of department in dealing with delinquents; tax to be separately stated.
  (1) If any dealer or other person fails to remit the tax, or any portion thereof, on or before the day when the tax is ...
• Florida Taxation And Finance Code Section 202.36; Departmental powers; hearings; distress warrants; bonds; subpoenas and subpoenas duces tecum.
  (1) Any person required to pay a tax imposed or administered under this chapter or to make a return who renders a return or makes ...
• Florida Taxation And Finance Code Section 202.37; Special rules for administration of local communications services tax.
  (1)(a) Except as otherwise provided in this section, all statutory provisions and administrative rules applicable to the communications services tax imposed by s. 202....
• Florida Taxation And Finance Code Section 202.38; Special rules for bad debts and adjustments under previous taxes.
  (1)(a)1. Any dealer who has paid the tax imposed by chapter 212 on telecommunications services billed prior to October 1, 2001, which are ...
• Florida Taxation And Finance Code Section 202.381; Transition from previous taxes.
  The department is directed to implement the tax changes contained in this act, and in chapter 2000-260, Laws of Florida, in a manner that ...
• Florida Taxation And Finance Code Section 202.41; Security for bonded indebtedness pledged under previous law.
  Revenue received by a taxing authority under this act shall be deemed to replace any taxes or fees previously imposed but repealed by this act ...
• Florida Taxation And Finance Code Section 203.01; Tax on gross receipts for utility and communications services.
  (1)(a)1. A tax is imposed on gross receipts from utility services that are delivered to a retail consumer in this state. Such tax ...
• Florida Taxation And Finance Code Section 203.0111; Application of tax increase.
  With respect to utility services regularly billed on a monthly cycle basis, each increase in the gross receipts tax provided for in this act shall ...
• Florida Taxation And Finance Code Section 203.012; Definitions.
  As used in this chapter: (1) "Distribution company" means any person owning or operating local electric or natural or manufactured gas utility distribution facilities within ...
• Florida Taxation And Finance Code Section 203.02; Powers of Department of Revenue.
  The Department of Revenue may audit the reports provided for in s. 203.01; and each and every such person shall submit all records, books, ...
• Florida Taxation And Finance Code Section 203.03; Penalties.
  (1) Any officer, agent, or representative of any such person who receives any payment for the furnishing of the things or the services above mentioned ...
• Florida Taxation And Finance Code Section 203.04; Construction of laws granting exemptions or exceptions.
  No statute or law, general, special, or local hereafter enacted which either directly or indirectly relates to exemptions or exceptions from taxation in this state ...
• Florida Taxation And Finance Code Section 203.06; Interest on delinquent payments.
  Any payments as imposed in this chapter, if not received by the Department of Revenue on or before the due date as provided by law, ...
• Florida Taxation And Finance Code Section 203.07; Settlement or compromise of penalties and interest.
  The department, pursuant to s. 213.21, may settle or compromise penalties or interest imposed by this ...
• Florida Taxation And Finance Code Section 205.013; Short title.
  This chapter shall be known and may be cited as the "Local Business Tax ...
• Florida Taxation And Finance Code Section 205.022; Definitions.
  When used in this chapter, the following terms and phrases shall have the meanings ascribed to them in this section, except when the context clearly ...
• Florida Taxation And Finance Code Section 205.023; Requirement to report status of fictitious name registration.
  As a prerequisite to receiving a local business tax receipt under this chapter or transferring a business license under s. 205.033(2) or s. ...
• Florida Taxation And Finance Code Section 205.0315; Ordinance adoption after October 1, 1995.
  Beginning October 1, 1995, a county or municipality that has not adopted a business tax ordinance or resolution may adopt a business tax ordinance. The ...
• Florida Taxation And Finance Code Section 205.032; Levy; counties.
  The governing body of a county may levy, by appropriate resolution or ordinance, a business tax for the privilege of engaging in or managing any ...
• Florida Taxation And Finance Code Section 205.033; Conditions for levy; counties.
  (1) The following conditions are imposed on the authority of a county governing body to levy a business tax: (a) The tax must be based ...
• Florida Taxation And Finance Code Section 205.042; Levy; municipalities.
  The governing body of an incorporated municipality may levy, by appropriate resolution or ordinance, a business tax for the privilege of engaging in or managing ...
• Florida Taxation And Finance Code Section 205.043; Conditions for levy; municipalities.
  (1) The following conditions are imposed on the authority of a municipal governing body to levy a business tax: (a) The tax must be based ...
• Florida Taxation And Finance Code Section 205.045; Transfer of administrative duties.
  The governing body of a municipality that levies a business tax may request that the county in which the municipality is located issue the municipal ...
• Florida Taxation And Finance Code Section 205.053; Business tax receipts; dates due and delinquent; penalties.
  (1) All business tax receipts shall be sold by the appropriate tax collector beginning August 1 of each year, are due and payable on or ...
• Florida Taxation And Finance Code Section 205.0532; Revocation or refusal to renew; doing business with Cuba.
  Any local governing authority issuing a business tax receipt to any individual, business, or entity under this chapter may revoke or refuse to renew such ...
• Florida Taxation And Finance Code Section 205.0535; Reclassification and rate structure revisions.
  (1) By October 1, 1995, any municipality or county may, by ordinance, reclassify businesses, professions, and occupations and may establish new rate structures, if the ...
• Florida Taxation And Finance Code Section 205.0536; Distribution of county revenues.
  A county that establishes a new rate structure under s. 205.0535 shall retain all business tax revenues collected from businesses, professions, or occupations whose ...
• Florida Taxation And Finance Code Section 205.0537; Vending and amusement machines.
  The business premises where a coin-operated or token-operated vending machine that dispenses products, merchandise, or services or where an amusement or game machine ...
• Florida Taxation And Finance Code Section 205.054; Business tax; partial exemption for engaging in business or occupation in enterprise zone.
  (1) Notwithstanding the provisions of s. 205.033(1)(a) or s. 205.043(1)(a), the governing body of a county or municipality may ...
• Florida Taxation And Finance Code Section 205.063; Exemptions; motor vehicles.
  Vehicles used by any person receipted under this chapter for the sale and delivery of tangible personal property at wholesale or retail from his or ...
• Florida Taxation And Finance Code Section 205.064; Farm, aquacultural, grove, horticultural, floricultural, tropical piscicultural, and tropical fish farm products; certain exemptions.
  (1) A local business tax receipt is not required of any natural person for the privilege of engaging in the selling of farm, aquacultural, grove, ...
• Florida Taxation And Finance Code Section 205.065; Exemption; nonresident persons regulated by the Department of Business and Professional Regulation.
  If any person engaging in or managing a business, profession, or occupation regulated by the Department of Business and Professional Regulation has paid a business ...
• Florida Taxation And Finance Code Section 205.162; Exemption allowed certain disabled persons, the aged, and widows with minor dependents.
  (1) All disabled persons physically incapable of manual labor, widows with minor dependents, and persons 65 years of age or older, with not more than ...
• Florida Taxation And Finance Code Section 205.171; Exemptions allowed disabled veterans of any war or their unremarried spouses.
  (1) Any bona fide, permanent resident elector of the state who served as an officer or enlisted person during any of the periods specified in ...
• Florida Taxation And Finance Code Section 205.191; Religious tenets; exemption.
  This chapter does not require a business tax receipt for practicing the religious tenets of any ...
• Florida Taxation And Finance Code Section 205.192; Charitable, etc., organizations; occasional sales, fundraising; exemption.
  A business tax receipt is not required of any charitable, religious, fraternal, youth, civic, service, or other similar organization that makes occasional sales or engages ...
• Florida Taxation And Finance Code Section 205.193; Mobile home setup operations; local business tax receipt prohibited; exception.
  --A county, municipality, or other unit of local government may not require a licensed mobile home dealer or a licensed mobile home manufacturer, or an ...
• Florida Taxation And Finance Code Section 205.194; Prohibition of local business tax receipt without exhibition of state license or registration.
  (1) Any person applying for or renewing a local business tax receipt for the period beginning October 1, 1985, to practice any profession regulated by ...
• Florida Taxation And Finance Code Section 205.196; Pharmacies and pharmacists.
  A state, county, or municipal licensing agency may not issue a business tax receipt to operate a pharmacy unless the applicant produces a current permit ...
• Florida Taxation And Finance Code Section 205.1965; Assisted living facilities.
  A county or municipality may not issue a business tax receipt for the operation of an assisted living facility pursuant to chapter 429 without first ...
• Florida Taxation And Finance Code Section 205.1967; Prerequisite for issuance of pest control business tax receipt.
  A municipality or county may not issue a business tax receipt to any pest control business regulated under chapter 482 unless a current license has ...
• Florida Taxation And Finance Code Section 205.1969; Health studios; consumer protection.
  A county or municipality may not issue or renew a business tax receipt for the operation of a health studio pursuant to ss. 501.012-...
• Florida Taxation And Finance Code Section 205.1971; Sellers of travel; consumer protection.
  A county or municipality may not issue or renew a business tax receipt to engage in business as a seller of travel pursuant to part ...
• Florida Taxation And Finance Code Section 205.1973; Telemarketing businesses; consumer protection.
  A county or municipality may not issue or renew a business tax receipt for the operation of a telemarketing business under ss. 501.604 and ...
• Florida Taxation And Finance Code Section 205.1975; Household moving services; consumer protection.
  A county or municipality may not issue or renew a 1business tax receipt for the operation of a mover or moving broker under chapter 507 ...
• Florida Taxation And Finance Code Section 206.01; Definitions.
  As used in this chapter: (1) "Department" means the Department of Revenue. (2) "Refinery" means those industrial plants, regardless of capacity, that process crude oil ...
• Florida Taxation And Finance Code Section 206.02; Application for license; temporary license; terminal suppliers, importers, exporters, blenders, biodiesel manufacturers, and wholesalers.
  (1) It is unlawful for any person to engage in business as a terminal supplier, importer, exporter, blender, biodiesel manufacturer, or wholesaler of motor fuel ...
• Florida Taxation And Finance Code Section 206.021; Application for license; carriers.
  (1) It is unlawful for any person to engage in business as a private or common carrier of motor fuel within this state or to ...
• Florida Taxation And Finance Code Section 206.022; Application for license; terminal operators.
  (1) It is unlawful for any terminal operator to operate within this state unless he or she is the holder of an unrevoked license issued ...
• Florida Taxation And Finance Code Section 206.025; Application by person whose license has been canceled; procedure.
  In the event that any application for a license to transact business in the state shall be filed by any person whose license at any ...
• Florida Taxation And Finance Code Section 206.026; Certain persons prohibited from holding a terminal supplier, importer, exporter, blender, carrier, terminal operator, or wholesaler license; suspension and revocation.
  (1) No corporation, except a publicly held corporation regularly traded on a national securities exchange and not over the counter, general or limited partnership, sole ...
• Florida Taxation And Finance Code Section 206.0261; Retaining all or portion of tax reduction amount or interference with tax reduction benefit prohibited.
  It is unlawful for a terminal supplier, wholesaler, importer, reseller, or retail dealer of motor fuel to retain any part of the tax reduction set ...
• Florida Taxation And Finance Code Section 206.027; Licenses not assignable.
  (1) No license granted under the provisions of this chapter shall be transferred or assigned except upon application to, and written consent and approval of ...
• Florida Taxation And Finance Code Section 206.028; Costs of investigation; department to charge applicants; contracts with private companies authorized.
  (1) The department may charge any anticipated costs incurred by the department in determining the eligibility of any person or entity specified in s. 206....
• Florida Taxation And Finance Code Section 206.03; Licensing of terminal suppliers, importers, exporters, and wholesalers.
  (1) The application in proper form having been accepted for filing, the filing fee paid, and the bond accepted and approved, except as provided in ...
• Florida Taxation And Finance Code Section 206.04; License number and cards; penalties.
  Each terminal supplier, importer, exporter, and wholesaler shall be assigned a license number upon qualifying for a license hereunder, and the department shall issue to ...
• Florida Taxation And Finance Code Section 206.045; Licensing period; cost for license issuance.
  Beginning January 1, 1998, the licensing period under this chapter shall be a calendar year, or any part thereof. The cost of any such license ...
• Florida Taxation And Finance Code Section 206.05; Bond required of licensed terminal supplier, importer, exporter, or wholesaler.
  (1) Each terminal supplier, importer, exporter, or wholesaler, except a municipality, county, school board, state agency, federal agency, or special district which is licensed under ...
• Florida Taxation And Finance Code Section 206.051; Importer and exporter; credit authorization and bonding requirements.
  (1) Prior to being licensed, an importer must establish credit worthiness with the department. This shall be accomplished by posting a bond equivalent to 60 ...
• Florida Taxation And Finance Code Section 206.052; Export of tax-free fuels.
  (1) A licensed exporter may purchase from a terminal supplier at a terminal taxable motor fuels for export from this state without paying the tax ...
• Florida Taxation And Finance Code Section 206.054; Payment of taxes by importers.
  (1) Except as otherwise provided in this part, the taxes imposed on the importation of motor fuel and taxable diesel fuel by this chapter on ...
• Florida Taxation And Finance Code Section 206.055; Departmental powers; cancellation of licenses; surrender of bond; interstate enforcement agreements.
  (1) If a terminal supplier, importer, exporter, or wholesaler at any time: (a) Knowingly files a false monthly report of the data or information required ...
• Florida Taxation And Finance Code Section 206.06; Estimate of amount of fuel taxes due and unpaid.
  (1) Whenever any terminal supplier, importer, exporter, or wholesaler neglects or refuses to make and file any report for any calendar month, as required by ...
• Florida Taxation And Finance Code Section 206.07; Suits for collection of unpaid taxes.
  (1) Upon demand of the department, the Department of Legal Affairs or any state attorney of any judicial circuit shall bring appropriate actions in the ...
• Florida Taxation And Finance Code Section 206.075; Department's warrant for collection of unpaid taxes.
  (1) Upon the determination and assessment of the amount of unpaid taxes and penalties due, the department may issue a warrant, under its official seal, ...
• Florida Taxation And Finance Code Section 206.08; Reports from persons who do not purchase tax-free motor fuel.
  (1) Every person purchasing or otherwise acquiring motor fuel in tank car, truck, or cargo lots and selling the same for delivery in Florida who ...
• Florida Taxation And Finance Code Section 206.09; Reports from carriers transporting motor fuel or similar products.
  (1) Every railroad company, pipeline company, water transportation company, private carrier, and common carrier transporting motor fuel, casinghead gasoline, natural gasoline, naphtha, or diesel fuel ...
• Florida Taxation And Finance Code Section 206.095; Reports from terminal operators.
  (1) Every terminal operator who stores, handles, or transfers motor fuel, casinghead gasoline, natural gasoline, naphtha, diesel fuel, kerosene, or other middle distillates shall file ...
• Florida Taxation And Finance Code Section 206.10; Reports to be filed whether taxes due or not.
  All statements or reports required by part I or part II of this chapter and the fuel tax laws of this state to be made ...
• Florida Taxation And Finance Code Section 206.11; Penalties.
  (1) Any false or fraudulent statement or report submitted under the fuel tax laws of this state and sworn to by a person knowing same ...
• Florida Taxation And Finance Code Section 206.12; Retention of records; all persons that purchase, import, export, use, sell, or store motor fuel.
  (1) Each person shall maintain and keep such record of motor fuel received, used, transferred, sold, and delivered within this state by such person, together ...
• Florida Taxation And Finance Code Section 206.13; Refund or credit of taxes erroneously paid or illegally collected.
  When any taxes, interest, or penalties imposed by part I or part II of this chapter have been erroneously paid or illegally collected, the department ...
• Florida Taxation And Finance Code Section 206.14; Inspection of records; audits; hearings; forms; rules and regulations.
  (1) The department shall have the authority to prescribe all forms upon which reports shall be made to it and any other forms required for ...
• Florida Taxation And Finance Code Section 206.15; Fuel taxes a lien on property.
  If any person liable for the fuel tax imposed by law neglects or refuses to pay it, the amount of the tax (including any interest, ...
• Florida Taxation And Finance Code Section 206.16; Officer selling property.
  (1) No sheriff, receiver, assignee, general or special magistrate, or other officer shall sell the property or franchise of any person for failure to pay ...
• Florida Taxation And Finance Code Section 206.17; Department to furnish certificates of liens.
  The department shall furnish to any person applying therefor a certificate showing the amount of all liens for fuel tax, penalties, and interest that may ...
• Florida Taxation And Finance Code Section 206.175; Foreclosure of liens.
  The department may file an action in the name of the state to foreclose the liens provided for herein. The procedure shall be the same ...
• Florida Taxation And Finance Code Section 206.18; Discontinuance or transfer of business; liability of tax, procedure; penalty for violation.
  (1) Whenever a person ceases to engage in business as a terminal supplier, importer, exporter, or wholesaler within the state by reason of the discontinuance, ...
• Florida Taxation And Finance Code Section 206.199; Transportation of motor fuel by pipeline or marine vessel.
  (1) Every person engaged in the business of transporting motor fuel by pipeline, marine vessel, or barge to a storage facility in this state from ...
• Florida Taxation And Finance Code Section 206.20; Transportation of motor fuel over public highways.
  (1) Every person hauling, transporting, or conveying motor fuel over any of the public highways of this state must, during the entire time he or ...
• Florida Taxation And Finance Code Section 206.204; Transportation of motor fuel by boats over the navigable waters of this state.
  (1) Every person hauling, transporting, or conveying motor fuel over any of the navigable waters of this state must, during the entire time so engaged, ...
• Florida Taxation And Finance Code Section 206.205; Forfeiture of vehicles and boats illegally transporting or delivering motor fuel.
  (1) The right of property in and to all conveyances, boats, and other vehicles of transportation, and all tanks and other equipment used in connection ...
• Florida Taxation And Finance Code Section 206.21; Trial of issues interposed by defense; sale, etc.
  (1) Should any person appear at the hearing provided for in s. 206.205 and claim the things seized and interpose any defense to the ...
• Florida Taxation And Finance Code Section 206.215; Costs and expenses of proceedings.
  (1) For the performance of the duties required of the sheriff by the provisions of ss. 206.205 and 206.21 he or she shall ...
• Florida Taxation And Finance Code Section 206.22; Restraining and enjoining violations.
  Any person who violates any of the provisions of this part or who fails to pay fuel taxes and all interest and penalties due by ...
• Florida Taxation And Finance Code Section 206.23; Tax; must be stated separately.
  (1) Any person engaged in selling motor fuel shall add the amount of the fuel tax to the price of the motor fuel sold by ...
• Florida Taxation And Finance Code Section 206.24; Department and agents may make arrests, seize property, and execute warrants.
  (1) The department and its deputies, agents, and employees may make arrests without warrants for any violation of the provisions of this part. Any person ...
• Florida Taxation And Finance Code Section 206.25; Method for collection of tax cumulative.
  The methods and means of effecting and enforcing the collection of fuel taxes as set out in this part shall be in addition to, and ...
• Florida Taxation And Finance Code Section 206.27; Records and files as public records.
  (1) The records and files in the office of the department appertaining to parts I and II of this chapter shall be available in Tallahassee ...
• Florida Taxation And Finance Code Section 206.28; Exchange of information among the states.
  The department shall, upon request duly received from the officials to whom are entrusted the enforcement of the fuel tax laws of any other state, ...
• Florida Taxation And Finance Code Section 206.404; License requirements for retail dealers and resellers; penalty.
  (1)(a) It is unlawful to engage in the business of selling motor or diesel fuel at retail without first obtaining the license required by ...
• Florida Taxation And Finance Code Section 206.405; Receipt for payment of license tax.
  The department shall issue a receipt or certificate evidencing the payment of the license tax. Said receipt or certificate shall be posted on display and ...
• Florida Taxation And Finance Code Section 206.406; Disposition of license tax funds.
  All moneys derived from the license tax pursuant to ss. 206.02, 206.021, 206.022, and 206.404, shall be paid into the State ...
• Florida Taxation And Finance Code Section 206.41; State taxes imposed on motor fuel.
  (1) The following taxes are imposed on motor fuel under the circumstances described in subsection (6): (a) An excise or license tax of 2 cents ...
• Florida Taxation And Finance Code Section 206.413; Liability for tax; interstate agreement; penalties.
  (1) The person liable for payment of the taxes imposed by s. 206.41 shall be as follows: (a) Every position holder shall pay taxes ...
• Florida Taxation And Finance Code Section 206.414; Collection of certain taxes; prohibited credits and refunds.
  (1) Notwithstanding s. 206.41, which requires the collection of taxes due when motor fuel is removed through the terminal loading rack, the taxes imposed ...
• Florida Taxation And Finance Code Section 206.416; Change in state destination.
  (1)(a) A terminal supplier or position holder may sell motor or diesel fuel, other than by bulk transfer, a portion of which fuel is ...
• Florida Taxation And Finance Code Section 206.42; Aviation gasoline exempt from excise tax; rocket fuel.
  (1) Each and every dealer in aviation gasoline in the state by whatever name designated who purchases from any terminal supplier, importer, or wholesaler, and ...
• Florida Taxation And Finance Code Section 206.43; Terminal supplier, importer, exporter, blender, and wholesaler to report to department monthly; deduction.
  The taxes levied and assessed as provided in this part shall be paid to the department monthly in the following manner: (1)(a) Taxes are ...
• Florida Taxation And Finance Code Section 206.44; Penalty and interest for failure to report on time; penalty and interest on tax deficiencies.
  (1) If any person fails to make a report or pay the taxes due as required by this chapter, the department shall add a penalty ...
• Florida Taxation And Finance Code Section 206.45; Payment of tax into State Treasury.
  (1) All moneys collected pursuant to ss. 206.41(1)(a), (b), and (c) and 206.87(1)(a) shall be paid into the State ...
• Florida Taxation And Finance Code Section 206.46; State Transportation Trust Fund.
  (1) All moneys in the State Transportation Trust Fund, which is hereby created, shall be used for transportation purposes, as provided by law, under the ...
• Florida Taxation And Finance Code Section 206.47; Distribution of constitutional fuel tax pursuant to State Constitution.
  (1) The constitutional fuel tax shall be allocated among the several counties in accordance with the formula stated in s. 16, Art. IX of the ...
• Florida Taxation And Finance Code Section 206.48; Reports required of terminal suppliers, importers, exporters, blenders, and wholesalers.
  (1) Each terminal supplier, importer, blender, or wholesaler of motor fuels, when making a report to the Department of Revenue of the amount of such ...
• Florida Taxation And Finance Code Section 206.485; Tracking system reporting requirements.
  (1) The information required for tracking movements of petroleum products pursuant to ss. 206.08, 206.09, 206.095, and 206.48 shall be submitted ...
• Florida Taxation And Finance Code Section 206.49; Invoice to show whether or not tax paid; liability.
  (1) Each terminal supplier or importer, when selling to any other terminal supplier or importer any of the products taxed under this part, shall render ...
• Florida Taxation And Finance Code Section 206.56; Unlawful use of tax collected; theft of state funds.
  (1) Any person who knowingly obtains or uses, or endeavors to obtain or use, taxes collected pursuant to this chapter, with the intent, either temporarily ...
• Florida Taxation And Finance Code Section 206.59; Department to make rules; powers.
  (1) The department shall make rules and regulations, which shall have the force and effect of law, to govern reports and accounts by all persons ...
• Florida Taxation And Finance Code Section 206.60; County tax on motor fuel.
  (1) The proceeds of the county fuel tax imposed pursuant to s. 206.41(1)(b) are appropriated for public transportation purposes in the manner ...
• Florida Taxation And Finance Code Section 206.605; Municipal tax on motor fuel.
  (1) The proceeds of the municipal fuel tax imposed pursuant to s. 206.41(1)(c), after deducting the service charge pursuant to chapter 215 ...
• Florida Taxation And Finance Code Section 206.606; Distribution of certain proceeds.
  (1) Moneys collected pursuant to ss. 206.41(1)(g) and 206.87(1)(e) shall be deposited in the Fuel Tax Collection Trust Fund. ...
• Florida Taxation And Finance Code Section 206.608; State Comprehensive Enhanced Transportation System Tax; deposit of proceeds; distribution.
  Moneys received pursuant to ss. 206.41(1)(f) and 206.87(1)(d) shall be deposited in the Fuel Tax Collection Trust Fund, and, ...
• Florida Taxation And Finance Code Section 206.609; Transfer of funds to the Agricultural Emergency Eradication Trust Fund.
  Moneys transferred to the Agricultural Emergency Eradication Trust Fund pursuant to ss. 206.606 and 206.608 are subject to the following provisions: (1) If ...
• Florida Taxation And Finance Code Section 206.61; Municipal taxes, limited.
  No municipality or other political subdivision shall levy or collect any fuel tax or other tax measured or computed by the sale, purchase, storage, distribution, ...
• Florida Taxation And Finance Code Section 206.62; Certain sales to United States tax exempt; rules and regulations.
  (1) Every terminal supplier or importer of motor fuels shall be exempt from the payment of all excise taxes upon motor fuels sold by such ...
• Florida Taxation And Finance Code Section 206.625; Return of tax to municipalities, counties, and school districts.
  (1) Those portions of the county fuel tax imposed by s. 206.41(1)(b) which result from the collection of such tax paid by ...
• Florida Taxation And Finance Code Section 206.626; Refunds to ethanol dealers.
  Any ethanol dealer who has paid the tax imposed under this chapter on purchases of motor fuel used for denaturing from a duly licensed terminal ...
• Florida Taxation And Finance Code Section 206.63; Definitions; s. 206.64.
  For the purposes of s. 206.64, the following words and terms when used herein shall have the following meanings: (1) "Agricultural purposes" shall be ...
• Florida Taxation And Finance Code Section 206.64; Refunds on fuel used for agricultural or commercial fishing purposes.
  Any person who uses any motor fuel for agricultural purposes or commercial fishing purposes on which the tax, as imposed by this part, has been ...
• Florida Taxation And Finance Code Section 206.85; Purpose.
  The tax imposed by this part II of this chapter is levied for the purpose of providing revenue to be used by this state to ...
• Florida Taxation And Finance Code Section 206.86; Definitions.
  As used in this part: (1) "Diesel fuel" means all petroleum distillates commonly known as diesel #2, biodiesel, or any other product blended with diesel ...
• Florida Taxation And Finance Code Section 206.87; Levy of tax.
  (1)(a) An excise tax of 4 cents per gallon is hereby imposed upon each net gallon of diesel fuel subject to the tax under ...
• Florida Taxation And Finance Code Section 206.872; Liability for tax; interstate agreement.
  The person liable for payment of the taxes imposed by s. 206.87 shall be the following: (1) Every position holder shall pay taxes on ...
• Florida Taxation And Finance Code Section 206.873; Backup tax.
  The taxes imposed by s. 206.41 or s. 206.87 are imposed as a backup tax on the delivery or receipt in this state ...
• Florida Taxation And Finance Code Section 206.8735; Department authorized to inspect.
  The department and its agents designated as inspectors, upon presenting appropriate credentials, are authorized to conduct inspections and to take and remove samples of fuel ...
• Florida Taxation And Finance Code Section 206.874; Exemptions.
  (1) The provisions of this part requiring the payment of taxes do not apply to any of the following: (a) The removal from a terminal ...
• Florida Taxation And Finance Code Section 206.8741; Dyeing and marking; notice requirements.
  (1) The department shall adopt by rule dyeing and marking requirements for diesel fuel consistent with, and not more stringent than, the requirements of the ...
• Florida Taxation And Finance Code Section 206.8745; Credits and refund claims.
  (1) Except as provided in subsections (2) and (7), any person who purchases undyed, tax-paid diesel fuel who has paid the tax imposed by ...
• Florida Taxation And Finance Code Section 206.875; Allocation of tax.
  (1) All moneys derived from the taxes imposed by this part shall be paid into the State Treasury by the department for deposit in the ...
• Florida Taxation And Finance Code Section 206.877; Motor vehicles fueled by liquefied petroleum gas or compressed natural gas; payment of annual decal fees in lieu of tax.
  (1) The tax imposed by s. 206.87 does not apply to motor vehicles licensed in this state pursuant to chapter 320 which are powered ...
• Florida Taxation And Finance Code Section 206.879; State and local alternative fuel user fee clearing trust funds; distribution.
  (1) Notwithstanding the provisions of s. 206.875, the revenues from the state alternative fuel fees imposed by s. 206.877 shall be deposited into ...
• Florida Taxation And Finance Code Section 206.88; Appropriation for expenses of administration.
  The Legislature shall include in its appropriation act a sum sufficient for the payment by the department of expenses incident to the administration of parts ...
• Florida Taxation And Finance Code Section 206.89; Licenses; necessity; prerequisites; issuance; nonassignability.
  (1)(a) A person may not act as a retailer of alternative fuel unless he or she holds a valid retailer of alternative fuel license ...
• Florida Taxation And Finance Code Section 206.90; Bond required of terminal suppliers, importers, and wholesalers.
  (1) Every terminal supplier, importer, or wholesaler, except a municipality, county, state agency, federal agency, school board, or special district, shall file with the department ...
• Florida Taxation And Finance Code Section 206.91; Tax reports; computation and payment of tax.
  (1) For the purpose of determining the amount of taxes imposed by s. 206.87, each diesel fuel registrant shall, not later than the 20th ...
• Florida Taxation And Finance Code Section 206.92; Surrender of bond or license.
  (1) Upon receipt of a written request from any registrant to cancel the license, the department shall have the power to cancel such license, effective ...
• Florida Taxation And Finance Code Section 206.93; Penalty for failure to report and pay taxes promptly.
  If any person willfully fails to file the report and pay the tax as provided in s. 206.91, the department shall revoke the person'...
• Florida Taxation And Finance Code Section 206.94; Department may estimate diesel fuels sold or used.
  When any person neglects or refuses to file any report as required by s. 206.91 or files an incorrect or fraudulent report, the department ...
• Florida Taxation And Finance Code Section 206.945; Settlement or compromise of tax, penalty, or interest.
  The department may settle or compromise tax, penalty, or interest imposed by this part pursuant to s. 213....
• Florida Taxation And Finance Code Section 206.96; Reports from Department of Highway Safety and Motor Vehicles.
  Upon the request of the department at the time of issuing a license plate to the owner of a motor vehicle, the Department of Highway ...
• Florida Taxation And Finance Code Section 206.97; Applicability of specified sections of part I.
  The provisions of ss. 206.01, 206.02, 206.026, 206.027, 206.028, 206.04, 206.051, 206.052, 206.054, 206.055, 206....
• Florida Taxation And Finance Code Section 206.9815; Definitions.
  As used in this part: (1) "Aviation fuel" means fuel for use in aircraft, and includes aviation gasoline and aviation turbine fuels and kerosene, as ...
• Florida Taxation And Finance Code Section 206.9825; Aviation fuel tax.
  (1)(a) Except as otherwise provided in this part, an excise tax of 6.9 cents per gallon of aviation fuel is imposed upon every ...
• Florida Taxation And Finance Code Section 206.9835; Administration of tax.
  To the extent that they are not manifestly incompatible with the provisions of this part, the provisions of part I shall govern the administration and ...
• Florida Taxation And Finance Code Section 206.9837; Disclosure of price.
  Every retail dealer engaged in the sale of aviation fuel to the public shall post in a place clearly visible to the public in the ...
• Florida Taxation And Finance Code Section 206.9845; Distribution of proceeds.
  Moneys collected pursuant to this part shall be deposited in the Fuel Tax Collection Trust Fund. Such moneys, after deducting the service charges imposed by ...
• Florida Taxation And Finance Code Section 206.9855; Refund to carriers.
  Any carrier that is in the business of transporting persons or property for compensation or hire by air shall be entitled to receive a refund ...
• Florida Taxation And Finance Code Section 206.9865; Commercial air carriers; registration; reporting.
  (1) A commercial air carrier which operates in Florida must apply for and receive from the department an aviation fuel tax license. (2) To procure ...
• Florida Taxation And Finance Code Section 206.9875; United States government exempt.
  Aviation fuel purchased by the United States or any department or agency of the United States is exempt from the tax imposed by this part ...
• Florida Taxation And Finance Code Section 206.9915; Legislative intent and general provisions.
  (1) It is the legislative intent that the excise taxes imposed in this part shall be in addition to all other taxes imposed under this ...
• Florida Taxation And Finance Code Section 206.9925; Definitions.
  As used in this part: (1) "Barrel" means 42 U.S. gallons at 60 °F. (2) "Oil" means crude petroleum oil and other hydrocarbons, ...
• Florida Taxation And Finance Code Section 206.9931; Administrative provisions.
  (1) Any person producing in, importing into, or causing to be imported into this state taxable pollutants for sale, use, or otherwise and who is ...
• Florida Taxation And Finance Code Section 206.9935; Taxes imposed.
  (1) TAX FOR COASTAL PROTECTION.-- (a)1. There is hereby levied an excise tax for the privilege of producing in, importing into, or causing to ...
• Florida Taxation And Finance Code Section 206.9941; Exemptions.
  (1) The following items shall be exempt from the tax imposed under s. 206.9935(3): American Society for Testing and Materials (ASTM) grades No. ...
• Florida Taxation And Finance Code Section 206.9942; Refunds and credits.
  (1) Any licensed terminal supplier, importer, exporter, producer, wholesaler, or dealer who has purchased petroleum products, who has paid the tax pursuant to s. 206....
• Florida Taxation And Finance Code Section 206.9943; Pollutant tax license.
  (1) Any person who is not otherwise licensed pursuant to this chapter and who produces, imports, or causes to be imported pollutants, or who is ...
• Florida Taxation And Finance Code Section 206.9945; Funds collected; disposition; department authority.
  (1) The department shall deposit all funds received and collected by it under this part into the Fuel Tax Collection Trust Fund to be transferred, ...
• Florida Taxation And Finance Code Section 207.001; Short title.
  This chapter shall be known as the "Florida Diesel Fuel and Motor Fuel Use Tax Act of 1981," and the taxes levied under this chapter ...
• Florida Taxation And Finance Code Section 207.002; Definitions.
  As used in this chapter, the term: (1) "Apportioned motor vehicle" means any motor vehicle which is required to be registered under the International Registration ...
• Florida Taxation And Finance Code Section 207.003; Privilege tax levied.
  A tax for the privilege of operating any commercial motor vehicle upon the public highways of this state shall be levied upon every motor carrier ...
• Florida Taxation And Finance Code Section 207.004; Registration of motor carriers; identifying devices; fees; renewals; temporary fuel-use permits and driveaway permits.
  (1)(a) No motor carrier shall operate or cause to be operated in this state any commercial motor vehicle, other than a Florida-based commercial ...
• Florida Taxation And Finance Code Section 207.005; Returns and payment of tax; delinquencies; calculation of fuel used during operations in the state; credit; bond.
  (1) The taxes levied under this chapter shall be due and payable on the first day of the month following the last month of the ...
• Florida Taxation And Finance Code Section 207.006; Reports to be filed regardless of tax.
  All statements or reports required by this chapter to be made to the department shall be filed regardless of whether tax is due under the ...
• Florida Taxation And Finance Code Section 207.007; Offenses; penalties and interest.
  (1) If any motor carrier registered under this chapter fails to file a return and pay any tax liability under this chapter within the time ...
• Florida Taxation And Finance Code Section 207.008; Retention of records by motor carrier.
  Each registered motor carrier shall maintain and keep pertinent records and papers as may be required by the department for the reasonable administration of this ...
• Florida Taxation And Finance Code Section 207.011; Inspection of records; hearings; forms; rules.
  (1) The department shall have the authority to prescribe all forms upon which reports shall be made to it and any other forms required for ...
• Florida Taxation And Finance Code Section 207.012; Estimate of amount of tax due and unpaid.
  (1) Whenever any motor carrier neglects or refuses to make and file any report for any reporting period as required by this chapter or files ...
• Florida Taxation And Finance Code Section 207.013; Suits for collection of unpaid taxes, penalties, and interest.
  Upon demand of the department, the Department of Legal Affairs or the state attorney for a judicial circuit shall bring appropriate actions, in the name ...
• Florida Taxation And Finance Code Section 207.014; Departmental warrant for collection of unpaid taxes.
  (1) Upon the determination of the amount of unpaid taxes and penalties due from a person, the department may issue a warrant, under its official ...
• Florida Taxation And Finance Code Section 207.015; Tax a lien on property.
  If any person liable for the tax imposed by this chapter neglects or refuses to pay it, the amount of the tax, including any interest, ...
• Florida Taxation And Finance Code Section 207.016; Officer's sale of property or franchise.
  (1) No sheriff, receiver, assignee, general or special magistrate, or other officer shall sell the property or franchise of any person for failure to pay ...
• Florida Taxation And Finance Code Section 207.017; Department to furnish certificate of liens.
  The department shall furnish to any person applying therefor a certificate showing the amount of all liens for tax, penalties, and interest that may be ...
• Florida Taxation And Finance Code Section 207.018; Foreclosure of liens.
  The department may file an action in the name of the state to foreclose the liens provided for in this chapter. The procedure shall be ...
• Florida Taxation And Finance Code Section 207.019; Discontinuance or transfer of business; change of address.
  (1) Whenever a person ceases to engage in business as a motor carrier within the state by reason of the discontinuance, sale, or transfer of ...
• Florida Taxation And Finance Code Section 207.021; Informal conferences; settlement or compromise of taxes, penalties, or interest.
  (1)(a) The department may adopt rules for establishing informal conferences for the resolution of disputes arising from the assessment of taxes, penalties, or interest ...
• Florida Taxation And Finance Code Section 207.022; Restraining and enjoining violation.
  In a suit or other proceeding instituted in any court of competent jurisdiction in the name of the state by the Department of Legal Affairs ...
• Florida Taxation And Finance Code Section 207.023; Authority to inspect vehicles, make arrests, seize property, and execute warrants.
  (1) As a part of their responsibility when inspecting commercial vehicles, the Department of Highway Safety and Motor Vehicles, the Department of Agriculture and Consumer ...
• Florida Taxation And Finance Code Section 207.024; Cooperation of other state agencies in administration of law.
  The department is empowered to call on any state agency, department, bureau, or board for any and all information which, in its judgment, may be ...
• Florida Taxation And Finance Code Section 207.025; Exchange of information.
  The department is authorized to exchange information with the American Association of Motor Vehicle Administrators and with another state or states as necessary to enforce ...
• Florida Taxation And Finance Code Section 207.026; Allocation of tax.
  All moneys derived from the taxes and fees imposed by this chapter shall be paid into the State Treasury by the department for deposit in ...
• Florida Taxation And Finance Code Section 207.0281; Registration; cooperative reciprocal agreements between states.
  (1) The Department of Highway Safety and Motor Vehicles may enter into a cooperative reciprocal agreement, including, but not limited to, the international fuel-tax ...
• Florida Taxation And Finance Code Section 210.01; Definitions.
  When used in this part the following words shall have the meaning herein indicated: (1) "Cigarette" means any roll for smoking, except one of which ...
• Florida Taxation And Finance Code Section 210.02; Cigarette tax imposed; collection.
  (1) An excise or privilege tax, in addition to all other taxes of every kind imposed by law, is imposed upon the sale, receipt, purchase, ...
• Florida Taxation And Finance Code Section 210.021; Payment of taxes by certified check or electronic funds transfer.
  (1) The Secretary of Business and Professional Regulation may require a dealer who sells cigarettes within the state to remit by certified check or electronic ...
• Florida Taxation And Finance Code Section 210.03; Prohibition against levying of cigarette taxes by municipalities.
  No municipality shall, after July 1, 1972, levy or collect any excise tax on ...
• Florida Taxation And Finance Code Section 210.04; Construction; exemptions; collection.
  (1) The amount of taxes advanced and paid to the state aforesaid shall be added to and collected as a part of the sales price ...
• Florida Taxation And Finance Code Section 210.05; Preparation and sale of stamps; discount.
  (1) The tax imposed by this part shall be paid by affixing stamps in the manner herein set forth or by affixing stamp insignia through ...
• Florida Taxation And Finance Code Section 210.06; Affixation of stamps; presumption.
  (1) Every dealer within the state shall affix or cause to be affixed to such package or container of such cigarettes such stamps as are ...
• Florida Taxation And Finance Code Section 210.07; Metering machines.
  (1)(a) The tax may also be paid through the use of cigarette tax stamp insignia to be applied by the use of metering machines. ...
• Florida Taxation And Finance Code Section 210.08; Bond for payment of taxes.
  Each dealer, agent, or distributing agent shall file with the division a surety bond, certificate of deposit, or irrevocable letter of credit acceptable to the ...
• Florida Taxation And Finance Code Section 210.085; Transactions only with permitted manufacturers, importers, distributing agents, dealers, and retail dealers.
  Except as otherwise provided in s. 210.04(9), a manufacturer or importer, or a distributing agent representing a manufacturer or importer, may sell or ...
• Florida Taxation And Finance Code Section 210.09; Records to be kept; reports to be made; examination.
  (1)(a) Every person who shall possess or transport any unstamped cigarettes upon the public highways, roads, or streets of the state, shall be required ...
• Florida Taxation And Finance Code Section 210.10; General powers of the Division of Alcoholic Beverages and Tobacco.
  The Division of Alcoholic Beverages and Tobacco has authority to adopt rules pursuant to ss. 120.536(1) and 120.54 to implement the provisions ...
• Florida Taxation And Finance Code Section 210.11; Refunds; sales of stamps and payment of tax.
  Whenever any cigarettes upon which stamps have been placed, or upon which the tax has been paid by metering machine, have been sold and shipped ...
• Florida Taxation And Finance Code Section 210.12; Seizures; forfeiture proceedings.
  (1) The state, acting by and through the division, shall be authorized and empowered to seize, confiscate, and forfeit any cigarettes upon which taxes payable ...
• Florida Taxation And Finance Code Section 210.13; Determination of tax on failure to file a return.
  If a dealer fails to file any return required under this part, or having filed an incorrect or insufficient return, fails to file a correct ...
• Florida Taxation And Finance Code Section 210.14; Warrant for collection of taxes.
  (1) In addition to all other remedies for the collection of any taxes due under the provisions of this part, the division may issue a ...
• Florida Taxation And Finance Code Section 210.15; Permits.
  (1)(a) Every person, firm, or corporation desiring to engage in business as a manufacturer, importer, exporter, distributing agent, or wholesale dealer of cigarettes within ...
• Florida Taxation And Finance Code Section 210.151; Initial temporary cigarette permits.
  When a person has filed a completed application which does not on its face disclose any reason for denying a cigarette permit under s. 210....
• Florida Taxation And Finance Code Section 210.16; Revocation or suspension of permit.
  (1) The Division of Alcoholic Beverages and Tobacco is given full power and authority to revoke the permit of any person receiving a permit to ...
• Florida Taxation And Finance Code Section 210.1605; Renewal of permit.
  (1) A permit may be renewed after its expiration only by filing with the division a delinquent application for approval and upon payment of a ...
• Florida Taxation And Finance Code Section 210.161; Examination of records.
  The division, or any employee designated by it, shall have the power and authority to examine into the business, books, records, and accounts of any ...
• Florida Taxation And Finance Code Section 210.18; Penalties for tax evasion; reports by sheriffs.
  (1) Any person who possesses or transports any unstamped packages of cigarettes upon the public highways, roads, or streets in the state for the purpose ...
• Florida Taxation And Finance Code Section 210.181; Civil penalties.
  (1) Except as provided in s. 210.16(5), whoever knowingly omits, neglects, or refuses to comply with any duty imposed upon him or her ...
• Florida Taxation And Finance Code Section 210.185; Prohibition on sale or distribution of cigarettes; criminal penalties; administrative sanctions; applicability.
  (1) PROHIBITIONS.--It is unlawful for any person: (a) To sell or distribute in this state; to acquire, hold, own, possess, or transport, for sale ...
• Florida Taxation And Finance Code Section 210.19; Records to be kept by division.
  The division shall keep records showing the total amount of taxes collected, which records shall be open to the public during the regular office hours ...
• Florida Taxation And Finance Code Section 210.20; Employees and assistants; distribution of funds.
  (1) The division under the applicable rules of the Department of Management Services shall have the power to employ such employees and assistants and incur ...
• Florida Taxation And Finance Code Section 210.201; Cancer research facility at the University of South Florida; establishment; funding.
  The Board of Directors of the H. Lee Moffitt Cancer Center and Research Institute shall construct, furnish, and equip, and shall covenant to complete, the ...
• Florida Taxation And Finance Code Section 210.22; Declaration of legislative intent.
  In the event that any section or clause hereof shall for any reason be held or declared invalid, the same shall be eliminated and the ...
• Florida Taxation And Finance Code Section 210.25; Definitions.
  As used in this part: (1) "Business" means any trade, occupation, activity, or enterprise engaged in for the purpose of selling or distributing tobacco products ...
• Florida Taxation And Finance Code Section 210.30; Tax on tobacco products; exemptions.
  (1) A tax is hereby imposed upon all tobacco products in this state and upon any person engaged in business as a distributor thereof at ...
• Florida Taxation And Finance Code Section 210.31; Payment of taxes by electronic funds transfer.
  The Secretary of Business and Professional Regulation may require a distributor who sells tobacco products within the state to remit by electronic funds transfer any ...
• Florida Taxation And Finance Code Section 210.35; Distributor's license required; application; out-of-state applicant.
  (1) No person shall engage in the business of selling or dealing in tobacco products as a distributor in any place of business in this ...
• Florida Taxation And Finance Code Section 210.40; License fees; surety bond; application for each place of business.
  Each application for a distributor's license shall be accompanied by a fee of $25. The application shall also be accompanied by a corporate surety ...
• Florida Taxation And Finance Code Section 210.405; Initial temporary permits for other tobacco products.
  When a person has filed a completed application which does not on its face disclose any reason for denying a permit for other tobacco products ...
• Florida Taxation And Finance Code Section 210.45; Issuance, expiration, and display of licenses; license not transferable.
  Upon receipt of an application in proper form and payment of the required license fee, the division shall, unless otherwise provided by this part, issue ...
• Florida Taxation And Finance Code Section 210.50; Revocation or suspension of license.
  (1) The division is authorized upon sufficient cause appearing of the violation of any of the provisions of this part by any distributor licensed under ...
• Florida Taxation And Finance Code Section 210.51; Renewal of permit.
  (1) A permit may be renewed after its expiration only by filing with the division a delinquent application for approval and upon payment of a ...
• Florida Taxation And Finance Code Section 210.55; Distributors; monthly returns.
  (1) On or before the 10th of each month, every taxpayer with a place of business in this state shall file a return with the ...
• Florida Taxation And Finance Code Section 210.60; Books, records, and invoices to be kept and preserved; inspection by agents of division.
  Every distributor shall keep in each licensed place of business complete and accurate records for that place of business, including itemized invoices of tobacco products ...
• Florida Taxation And Finance Code Section 210.65; Penalties for tax evasion.
  (1) Any distributor or any other person who fails, neglects, or refuses to comply with, or violates the provisions of, this part or the rules ...
• Florida Taxation And Finance Code Section 210.67; Refunds.
  Where tobacco products, on which the tax imposed by this part has been reported and paid, or which have been reported for the purpose of ...
• Florida Taxation And Finance Code Section 210.70; Disposition of funds.
  As collections from the taxes imposed under this part are received by the division, it shall pay the same into the General Revenue ...
• Florida Taxation And Finance Code Section 210.75; Administration.
  (1) The division, under the applicable rules of the Department of Management Services, shall have the power to employ such employees and assistants and to ...
• Florida Taxation And Finance Code Section 211.01; Definitions.
  As used in this part: (1) "Barrel" means a unit of measurement for oil production and is 42 U.S. gallons of 231 cubic inches ...
• Florida Taxation And Finance Code Section 211.02; Oil production tax; basis and rate of tax; tertiary oil.
  An excise tax is hereby levied upon every person who severs oil in the state for sale, transport, storage, profit, or commercial use. Except as ...
• Florida Taxation And Finance Code Section 211.025; Gas production tax; basis and rate of tax.
  An excise tax is hereby levied upon every person who severs gas in the state for sale, transport, profit, or commercial use. Except as otherwise ...
• Florida Taxation And Finance Code Section 211.026; Sulfur production tax; basis and rate of tax.
  An excise tax is hereby levied upon every person who severs sulfur in this state for sale, transport, storage, profit, or commercial use. Except as ...
• Florida Taxation And Finance Code Section 211.027; Exemptions.
  The following on-shore production is not subject to any tax imposed under this part: (1) Oil or gas production used for lease operations on ...
• Florida Taxation And Finance Code Section 211.04; Assessment upon escaped oil; claims against same.
  (1) When any regular monthly report required from taxpayers by this chapter does not disclose the actual source of any oil taxable under this chapter, ...
• Florida Taxation And Finance Code Section 211.06; Oil and Gas Tax Trust Fund; distribution of tax proceeds.
  All taxes, interest, and penalties imposed under this part shall be collected by the department and placed in a special fund designated the "Oil and ...
• Florida Taxation And Finance Code Section 211.075; Payment of tax; returns; filing requirements; estimated tax declarations.
  (1) The tax on oil production shall be due and payable on or before the 25th day of the month following the month production occurred. ...
• Florida Taxation And Finance Code Section 211.076; Interest and penalties; failure to pay tax or file return; estimated tax underpayments.
  (1) If any part of the tax imposed by this part is not paid on or before the due date, interest shall be added to ...
• Florida Taxation And Finance Code Section 211.09; Collection of tax; duties of producer, operator, and purchaser.
  (1)(a) The tax levied under this part is imposed upon the producer of the taxable product in proportion to the producer's ownership of ...
• Florida Taxation And Finance Code Section 211.125; Administration of law; books and records; powers of the department; refunds; enforcement provisions; confidentiality.
  (1) The department shall administer and enforce the provisions of this part and may prescribe the form and content of returns and reports and may ...
• Florida Taxation And Finance Code Section 211.13; Tax exclusive.
  No other excise or license tax, in addition to the tax provided in this part, may be imposed by the state or by a county, ...
• Florida Taxation And Finance Code Section 211.18; Records.
  It shall be the duty of the clerk of the circuit court to keep a record book to be provided by the board of county ...
• Florida Taxation And Finance Code Section 211.25; Tax crimes; punishment for violation of this part.
  (1) Any person who willfully fails to file a return or keep books or records on production of taxable products, or who files a fraudulent ...
• Florida Taxation And Finance Code Section 211.30; Definitions.
  In addition to the definitions contained in s. 211.01, the following words and terms shall have the definition and meaning ascribed to them in ...
• Florida Taxation And Finance Code Section 211.31; Levy of tax on severance of certain solid minerals; rate, basis, and distribution of tax.
  (1) There is hereby levied, to be collected as provided herein, an excise tax upon every person engaging in the business of severing solid minerals, ...
• Florida Taxation And Finance Code Section 211.3103; Levy of tax on severance of phosphate rock; rate, basis, and distribution of tax.
  (1) There is hereby levied an excise tax upon every person engaging in the business of severing phosphate rock from the soils or waters of ...
• Florida Taxation And Finance Code Section 211.3106; Levy of tax on severance of heavy minerals; rate, basis, and distribution of tax.
  (1) There is hereby levied an excise tax upon every person engaging in the business of severing heavy minerals from the soils or waters of ...
• Florida Taxation And Finance Code Section 211.3108; Exemptions.
  The following solid minerals shall not be subject to the tax imposed by this part: (1) Solid minerals which are sold to governmental agencies in ...
• Florida Taxation And Finance Code Section 211.32; Tax on solid minerals; Land Reclamation Trust Fund; refund for restoration and reclamation.
  (1)(a) Each taxpayer shall institute and complete a reclamation and restoration program upon each site of severance subject to the taxes imposed by this ...
• Florida Taxation And Finance Code Section 211.33; Administration of the tax; returns; delinquency penalties and interest; departmental inspections of records.
  (1)(a) Every producer subject to tax under this part shall file a declaration of estimated tax for the taxable year, in such form as ...
• Florida Taxation And Finance Code Section 211.335; Tax crimes; punishment for violation of this part.
  (1) Any person who willfully fails to file a return or keep books and records on production of taxable products, or who files a grossly ...
• Florida Taxation And Finance Code Section 211.34; Local ordinances not preempted.
  Nothing in this act shall be deemed to preempt local ordinances that impose stricter land reclamation ...
• Florida Taxation And Finance Code Section 212.01; Short title.
  This chapter shall be known as the "Florida Revenue Act of 1949" and the taxes imposed herein shall be in addition to all other taxes ...
• Florida Taxation And Finance Code Section 212.02; Definitions.
  The following terms and phrases when used in this chapter have the meanings ascribed to them in this section, except where the context clearly indicates ...
• Florida Taxation And Finance Code Section 212.03; Transient rentals tax; rate, procedure, enforcement, exemptions.
  (1) It is hereby declared to be the legislative intent that every person is exercising a taxable privilege who engages in the business of renting, ...
• Florida Taxation And Finance Code Section 212.0305; Convention development taxes; intent; administration; authorization; use of proceeds.
  (1) TITLE.--This section may be cited as the "Convention Development Tax Act." (2) LEGISLATIVE INTENT.--No convention development tax on transient rentals shall be ...
• Florida Taxation And Finance Code Section 212.03055; Super majority vote required for levy at rate in excess of 2 percent under ch. 95-290.
  A special taxing district may not levy a tax under chapter 95-290, Laws of Florida, at a rate in excess of 2 percent unless ...
• Florida Taxation And Finance Code Section 212.0306; Local option food and beverage tax; procedure for levying; authorized uses; administration.
  (1) Any county, as defined in s. 125.011(1), may impose the following additional taxes, by ordinance adopted by a majority vote of the ...
• Florida Taxation And Finance Code Section 212.031; Tax on rental or license fee for use of real property.
  (1)(a) It is declared to be the legislative intent that every person is exercising a taxable privilege who engages in the business of renting, ...
• Florida Taxation And Finance Code Section 212.04; Admissions tax; rate, procedure, enforcement.
  (1)(a) It is hereby declared to be the legislative intent that every person is exercising a taxable privilege who sells or receives anything of ...
• Florida Taxation And Finance Code Section 212.05; Sales, storage, use tax.
  It is hereby declared to be the legislative intent that every person is exercising a taxable privilege who engages in the business of selling tangible ...
• Florida Taxation And Finance Code Section 212.0501; Tax on diesel fuel for business purposes; purchase, storage, and use.
  (1) It is declared to be the legislative intent that every person is exercising a taxable privilege who purchases any diesel fuel as defined in ...
• Florida Taxation And Finance Code Section 212.0506; Taxation of service warranties.
  (1) It is the intent of the Legislature that every person is exercising a taxable privilege who engages in this state in the business of ...
• Florida Taxation And Finance Code Section 212.051; Equipment, machinery, and other materials for pollution control; not subject to sales or use tax.
  (1) Notwithstanding any provision to the contrary, sales, use, or privilege taxes shall not be collected with respect to any facility, device, fixture, equipment, machinery, ...
• Florida Taxation And Finance Code Section 212.0515; Sales from vending machines; sales to vending machine operators; special provisions; registration; penalties.
  (1) As used in this section: (a) "Vending machine" means a machine, operated by coin, currency, credit card, slug, token, coupon, or similar device, which ...
• Florida Taxation And Finance Code Section 212.052; Research or development costs; exemption.
  (1) For the purposes of the exemption provided in this section: (a) The term "research or development" means research which has one of the following ...
• Florida Taxation And Finance Code Section 212.054; Discretionary sales surtax; limitations, administration, and collection.
  (1) No general excise tax on sales shall be levied by the governing body of any county unless specifically authorized in s. 212.055. Any ...
• Florida Taxation And Finance Code Section 212.055; Discretionary sales surtaxes; legislative intent; authorization and use of proceeds.
  It is the legislative intent that any authorization for imposition of a discretionary sales surtax shall be published in the Florida Statutes as a subsection ...
• Florida Taxation And Finance Code Section 212.0596; Taxation of mail order sales.
  (1) For purposes of this chapter, a "mail order sale" is a sale of tangible personal property, ordered by mail or other means of communication, ...
• Florida Taxation And Finance Code Section 212.0598; Special provisions; air carriers.
  (1) Notwithstanding other provisions of this chapter to the contrary, any air carrier utilizing mileage apportionment for corporate income tax purposes in this state pursuant ...
• Florida Taxation And Finance Code Section 212.06; Sales, storage, use tax; collectible from dealers; "dealer" defined; dealers to collect from purchasers; legislative intent as to scope of tax.
  (1)(a) The aforesaid tax at the rate of 6 percent of the retail sales price as of the moment of sale, 6 percent of ...
• Florida Taxation And Finance Code Section 212.0601; Use taxes of vehicle dealers.
  (1) Each motor vehicle dealer who is required by s. 320.08(12) to purchase one or more dealer license plates shall pay an annual ...
• Florida Taxation And Finance Code Section 212.0602; Education; limited exemption.
  To facilitate investment in education and job training, there is also exempt from the taxes levied under this chapter, subject to the provisions of this ...
• Florida Taxation And Finance Code Section 212.0606; Rental car surcharge.
  (1) A surcharge of $2.00 per day or any part of a day is imposed upon the lease or rental of a motor vehicle ...
• Florida Taxation And Finance Code Section 212.07; Sales, storage, use tax; tax added to purchase price; dealer not to absorb; liability of purchasers who cannot prove payment of the tax; penalties; general exemptions.
  (1)(a) The privilege tax herein levied measured by retail sales shall be collected by the dealers from the purchaser or consumer. (b) A resale ...
• Florida Taxation And Finance Code Section 212.08; Sales, rental, use, consumption, distribution, and storage tax; specified exemptions.
  The sale at retail, the rental, the use, the consumption, the distribution, and the storage to be used or consumed in this state of the ...
• Florida Taxation And Finance Code Section 212.0801; Qualified aircraft exemption.
  To be eligible to receive an exemption under s. 212.08(7) for a qualified aircraft, a purchaser or lessee must offer, in writing, to ...
• Florida Taxation And Finance Code Section 212.081; Legislative intent.
  It is hereby declared to be the legislative intent of the amendments to ss. 212.11(1), 1212.12(10), and 212.20 by chapter ...
• Florida Taxation And Finance Code Section 212.0821; Legislative intent that political subdivisions and public libraries use their sales tax exemption certificates for purchases on behalf of specified groups.
  It is the intent of the Legislature that the political subdivisions of the state and the public libraries utilize their sales tax exemption certificates to ...
• Florida Taxation And Finance Code Section 212.084; Review of exemption certificates; reissuance; specified expiration date; temporary exemption certificates.
  (1)(a) In reviewing each sales tax exemption certificate, the department shall ensure that the institution, organization, or individual possessing the certificate is actively engaged ...
• Florida Taxation And Finance Code Section 212.085; Fraudulent claim of exemption; penalties.
  When any person shall fraudulently, for the purpose of evading tax, issue to a vendor or to any agent of the state a certificate or ...
• Florida Taxation And Finance Code Section 212.09; Trade-ins deducted; exception.
  (1) Where used articles, accepted and intended for resale, are taken in trade, or a series of trades, as a credit or part payment on ...
• Florida Taxation And Finance Code Section 212.095; Refunds.
  (1) No exemption granted on a refund basis pursuant to this chapter is authorized except as provided in this section. (2)(a) No person may ...
• Florida Taxation And Finance Code Section 212.096; Sales, rental, storage, use tax; enterprise zone jobs credit against sales tax.
  (1) For the purposes of the credit provided in this section: (a) "Eligible business" means any sole proprietorship, firm, partnership, corporation, bank, savings association, estate, ...
• Florida Taxation And Finance Code Section 212.097; Urban High-Crime Area Job Tax Credit Program.
  (1) As used in this section, the term: (a) "Eligible business" means any sole proprietorship, firm, partnership, or corporation that is located in a qualified ...
• Florida Taxation And Finance Code Section 212.098; Rural Job Tax Credit Program.
  (1) As used in this section, the term: (a) "Eligible business" means any sole proprietorship, firm, partnership, or corporation that is located in a qualified ...
• Florida Taxation And Finance Code Section 212.10; Sale of business; liability for tax, procedure, penalty for violation.
  (1) If any dealer liable for any tax, interest, or penalty levied hereunder shall sell out his or her business or stock of goods, the ...
• Florida Taxation And Finance Code Section 212.11; Tax returns and regulations.
  (1)(a) Each dealer shall calculate his or her estimated tax liability for any month by one of the following methods: 1. Sixty percent of ...
• Florida Taxation And Finance Code Section 212.12; Dealer's credit for collecting tax; penalties for noncompliance; powers of Department of Revenue in dealing with delinquents; brackets applicable to taxable transactions; records required.
  (1) Notwithstanding any other provision of law and for the purpose of compensating persons granting licenses for and the lessors of real and personal property ...
• Florida Taxation And Finance Code Section 212.13; Records required to be kept; power to inspect; audit procedure.
  (1) For the purpose of enforcing the collection of the tax levied by this chapter, the department is hereby specifically authorized and empowered to examine ...
• Florida Taxation And Finance Code Section 212.14; Departmental powers; hearings; distress warrants; bonds; subpoenas and subpoenas duces tecum.
  (1) Any person required to pay a tax imposed under this chapter, or to make a return, either or both, and who renders a return ...
• Florida Taxation And Finance Code Section 212.15; Taxes declared state funds; penalties for failure to remit taxes; due and delinquent dates; judicial review.
  (1) The taxes imposed by this chapter shall, except as provided in s. 212.06(5)(a)2.e., become state funds at the moment ...
• Florida Taxation And Finance Code Section 212.151; Jurisdiction of suits for violation of Florida Revenue Act of 1949; collection of tax; service on retailers, dealers or vendors not qualified to do business in state.
  (1) All suits brought hereafter by the department against any retailer, dealer, or vendor for any violation of this chapter, and for the purpose of ...
• Florida Taxation And Finance Code Section 212.16; Importation of goods; permits; seizure for noncompliance; procedure; review.
  (1) For the protection of the revenue of this state, to prevent the illegal importation of tangible personal property which is subject to tax in ...
• Florida Taxation And Finance Code Section 212.17; Credits for returned goods, rentals, or admissions; goods acquired for dealer's own use and subsequently resold; additional powers of department.
  (1)(a) In the event purchases are returned to a dealer by the purchaser or consumer after the tax imposed by this chapter has been ...
• Florida Taxation And Finance Code Section 212.18; Administration of law; registration of dealers; rules.
  (1) The cost of preparing and distributing the reports, forms, and paraphernalia for the collection of said tax and the inspection and enforcement duties required ...
• Florida Taxation And Finance Code Section 212.183; Rules for self-accrual of sales tax.
  The Department of Revenue is authorized to provide by rule for self-accrual of the sales tax under one or more of the following circumstances: (...
• Florida Taxation And Finance Code Section 212.184; Rule of construction; disclosure of privileged information.
  Nothing contained in this act shall be construed to require disclosure of privileged information, the confidentiality of which is protected under the Florida Evidence ...
• Florida Taxation And Finance Code Section 212.185; Sales tax hotline.
  Effective July 1, 1987, the Department of Revenue is directed to provide for a sales tax hotline to be operated by the department to provide ...
• Florida Taxation And Finance Code Section 212.186; Registration number and resale certificate verification; toll-free number; information system; dealer education.
  (1) Effective January 1, 2000, the Department of Revenue shall establish a toll-free number for verification of valid registration numbers and resale certificates. 1The ...
• Florida Taxation And Finance Code Section 212.19; All state agencies to cooperate in administration of law.
  The department is further empowered to call on any state agency, department, bureau or board for any and all information which may, in its judgment, ...
• Florida Taxation And Finance Code Section 212.20; Funds collected, disposition; additional powers of department; operational expense; refund of taxes adjudicated unconstitutionally collected.
  (1) The department shall pay over to the Chief Financial Officer of the state all funds received and collected by it under the provisions of ...
• Florida Taxation And Finance Code Section 212.202; Renaming and continuation of certain funds.
  The Local Government Infrastructure Tax Trust Fund is hereby retitled the Discretionary Sales Surtax Clearing Trust Fund. The Mail Order Sales Tax Clearing Trust Fund ...
• Florida Taxation And Finance Code Section 212.21; Declaration of legislative intent.
  (1) If any section, subsection, sentence, clause, phrase or word of this chapter is for any reason held or declared to be unconstitutional, invalid, inoperative, ...
• Florida Taxation And Finance Code Section 212.211; Savings provision.
  Nothing herein contained shall be construed as repealing any general or special act authorizing a municipality to levy a special tax upon admission tickets which ...
• Florida Taxation And Finance Code Section 213.015; Taxpayer rights.
  There is created a Florida Taxpayer's Bill of Rights to guarantee that the rights, privacy, and property of Florida taxpayers are adequately safeguarded and ...
• Florida Taxation And Finance Code Section 213.018; Taxpayer problem resolution program; taxpayer assistance orders.
  A taxpayer problem resolution program shall be available to taxpayers to facilitate the prompt review and resolution of taxpayer complaints and problems which have not ...
• Florida Taxation And Finance Code Section 213.025; Audits, inspections, and interviews.
  Except in criminal and internal investigations, the department shall conduct its audits, inspections of records, and interviews at reasonable times and ...
• Florida Taxation And Finance Code Section 213.0452; Required reporting.
  Within 60 days after the beginning of each fiscal year, the Department of Revenue shall report to the Senate Ways and Means Committee and the ...
• Florida Taxation And Finance Code Section 213.05; Department of Revenue; control and administration of revenue laws.
  The Department of Revenue shall have only those responsibilities for ad valorem taxation specified to the department in chapter 192, taxation, general provisions; chapter 193, ...
• Florida Taxation And Finance Code Section 213.051; Service of subpoenas.
  For the purpose of administering and enforcing the provisions of the revenue laws of this state, the executive director of the Department of Revenue, or ...
• Florida Taxation And Finance Code Section 213.053; Confidentiality and information sharing.
  (1) This section applies to: (a) Section 125.0104, county government; (b) Section 125.0108, tourist impact tax; (c) Chapter 175, municipal firefighters' pension trust ...
• Florida Taxation And Finance Code Section 213.0535; Registration Information Sharing and Exchange Program.
  (1) The Registration Information Sharing and Exchange Program, or "RISE," is established and shall be coordinated by the Department of Revenue. Periodically, each participant in ...
• Florida Taxation And Finance Code Section 213.054; Persons claiming tax exemptions or deductions; annual report.
  The Department of Revenue shall be responsible for monitoring the utilization of tax deductions authorized pursuant to chapter 81-179, Laws of Florida. On or ...
• Florida Taxation And Finance Code Section 213.055; Declared emergency; waiver or suspension of specified revenue laws.
  The following actions to waive or suspend a revenue law may be implemented only when the Governor has declared a state of emergency pursuant to ...
• Florida Taxation And Finance Code Section 213.06; Rules of department; circumstances requiring emergency rules.
  (1) The Department of Revenue has the authority to adopt rules pursuant to ss. 120.536(1) and 120.54 to implement provisions of the ...
• Florida Taxation And Finance Code Section 213.071; Certification under seal of certain records by executive director.
  The executive director of the Department of Revenue may certify under appropriate seal, copies of any records, papers, or documents placed in his or her ...
• Florida Taxation And Finance Code Section 213.10; Deposit of tax moneys collected.
  Any and all tax moneys collected by the Department of Revenue shall be deposited in the appropriate fund as provided by law. Except as otherwise ...
• Florida Taxation And Finance Code Section 213.12; Certain state-chartered financial institutions; immunity from certain state and local taxes.
  (1) All banks, trust companies, and Morris Plan banks now or hereafter chartered under the laws of the state shall have the same immunity from ...
• Florida Taxation And Finance Code Section 213.13; Electronic remittance and distribution of funds collected by clerks of the court.
  (1) Notwithstanding any other provision of law, the Department of Revenue shall establish procedures requiring the electronic transmittal of funds and associated return information submitted ...
• Florida Taxation And Finance Code Section 213.131; Department of Revenue Clerks of the Court Trust Fund.
  The Department of Revenue Clerks of the Court Trust Fund is created within the Department of Revenue. Funds received by the department from the clerks ...
• Florida Taxation And Finance Code Section 213.21; Informal conferences; compromises.
  (1)(a) The Department of Revenue may adopt rules for establishing informal conference procedures within the department for resolution of disputes relating to assessment of ...
• Florida Taxation And Finance Code Section 213.22; Technical assistance advisements.
  (1) The department may issue informal technical assistance advisements to persons, upon written request, as to the position of the department on the tax consequences ...
• Florida Taxation And Finance Code Section 213.2201; Publications by the department.
  The department may from time to time cause the laws under its jurisdiction, together with any rules and other publications, to be published in pamphlet ...
• Florida Taxation And Finance Code Section 213.23; Consent agreements extending the period subject to assessment or available for refund.
  (1) The executive director of the department or his or her designee may enter into agreements with taxpayers which extend the period during which an ...
• Florida Taxation And Finance Code Section 213.235; Determination of interest on deficiencies.
  (1) Notwithstanding any other provision of law, the annual rate of interest applicable to tax payment deficiencies that arise on or after January 1, 2000, ...
• Florida Taxation And Finance Code Section 213.24; Accrual of penalties and interest on deficiencies; deficiency billing costs.
  (1) If notice and demand is made for the payment of any amount due under laws made applicable to this chapter and if such amount ...
• Florida Taxation And Finance Code Section 213.25; Refunds; credits; right of setoff.
  In any instance that a taxpayer has a refund or credit due for an overpayment of taxes assessed under any of the chapters specified in ...
• Florida Taxation And Finance Code Section 213.255; Interest.
  Interest shall be paid on overpayments of taxes, payment of taxes not due, or taxes paid in error, subject to the following conditions: (1) A ...
• Florida Taxation And Finance Code Section 213.256; Simplified Sales and Use Tax Administration Act.
  (1) As used in this section, the term: (a) "Department" means the Department of Revenue. (b) "Agreement" means the Streamlined Sales and Use Tax Agreement ...
• Florida Taxation And Finance Code Section 213.26; Contracts with county tax collectors.
  (1) The Department of Revenue may enter into contracts with county tax collectors for the purpose of collecting delinquent taxes, penalties, and interest, including taxes ...
• Florida Taxation And Finance Code Section 213.27; Contracts with debt collection agencies and certain vendors.
  (1) The Department of Revenue may, for the purpose of collecting any delinquent taxes due from a taxpayer, including taxes for which a bill or ...
• Florida Taxation And Finance Code Section 213.28; Contracts with private auditors.
  (1) It is the intent of the Legislature that the Department of Revenue be allowed to enter into contracts with certified public accountants to audit ...
• Florida Taxation And Finance Code Section 213.285; Certified audits.
  (1) As used in this section, the term: (a) "Certification program" means an instructional curriculum, examination, and process for certification, recertification, and revocation of certification ...
• Florida Taxation And Finance Code Section 213.29; Failure to collect and pay over tax or attempt to evade or defeat tax.
  Any person who is required to collect, truthfully account for, and pay over any tax enumerated in chapter 201, chapter 206, or chapter 212 and ...
• Florida Taxation And Finance Code Section 213.30; Compensation for information relating to a violation of the tax laws.
  (1) The executive director of the department, pursuant to rules adopted by the department, is authorized to compensate persons providing information to the department leading ...
• Florida Taxation And Finance Code Section 213.34; Authority to audit.
  (1) The Department of Revenue shall have the authority to audit and examine the accounts, books, or records of all persons who are subject to ...
• Florida Taxation And Finance Code Section 213.345; Tolling of periods during an audit.
  The limitations in s. 95.091(3) and the period for filing a claim for refund as required by s. 215.26(2) shall be ...
• Florida Taxation And Finance Code Section 213.35; Books and records.
  Each person required by law to perform any act in the administration of any tax enumerated in s. 72.011 shall keep suitable books and ...
• Florida Taxation And Finance Code Section 213.37; Authority to require sworn statements.
  (1) The Department of Revenue may require verification of exemption applications, refund applications, and tax returns relevant to administration of the revenue laws of this ...
• Florida Taxation And Finance Code Section 213.50; Failure to comply; revocation of corporate charter; refusal to reinstate charter.
  (1) Any corporation of this state which has an outstanding tax warrant that has existed for more than 3 consecutive months is subject to the ...
• Florida Taxation And Finance Code Section 213.67; Garnishment.
  (1) If a person is delinquent in the payment of any taxes, penalties, and interest owed to the department, the executive director or his or ...
• Florida Taxation And Finance Code Section 213.68; Garnishment; collecting entity of counties which self-administer collection of tourist development tax.
  The collecting entity of a county which self-administers the collection of the tourist development tax under s. 125.0104 shall have the same authority ...
• Florida Taxation And Finance Code Section 213.69; Authority to issue warrants.
  Upon a final determination of unpaid taxes, interest, or penalties due under the revenue laws of this state, the department may issue warrants for those ...
• Florida Taxation And Finance Code Section 213.70; Taxpayers' escrow requirement.
  For the purpose of ensuring the continued payment of any taxes, penalties, and interest due the state, the executive director or his or her designee ...
• Florida Taxation And Finance Code Section 213.73; Manner and conditions of sale of property subject of a levy by the Department of Revenue.
  Whenever a levy is made as a result of an execution upon a tax warrant or lien: (1) Before the sale, the executive director or ...
• Florida Taxation And Finance Code Section 213.731; Collection action; notice; taxpayer's protest and review rights.
  In the absence of jeopardy to the revenue, no warrant or other collection action shall be issued or taken until 30 days after issuance to ...
• Florida Taxation And Finance Code Section 213.732; Jeopardy findings and assessments.
  (1) The department shall generally exhaust reasonable collection efforts prior to making a jeopardy finding or assessment; however, if the exhaustion of collection efforts would ...
• Florida Taxation And Finance Code Section 213.733; Satisfaction of warrant.
  If a warrant is filed in the public records for any tax administered by the department and the department is satisfied that no tax liability ...
• Florida Taxation And Finance Code Section 213.74; Certificate of sale; deed of real property; legal effect.
  (1) In the case of property sold pursuant to a levy by the Department of Revenue, the executive director or his or her designee shall ...
• Florida Taxation And Finance Code Section 213.75; Application of payments.
  (1) Except for any payment made pursuant to s. 213.21, or as otherwise specified by the taxpayer at the time he or she makes ...
• Florida Taxation And Finance Code Section 213.755; Filing of returns and payment of taxes by electronic means.
  (1) The executive director of the Department of Revenue shall have authority to require a taxpayer to file returns and remit payments by electronic means ...
• Florida Taxation And Finance Code Section 213.756; Funds collected are state tax funds.
  (1) Funds collected from a purchaser under the representation that they are taxes provided for under the state revenue laws are state funds from the ...
• Florida Taxation And Finance Code Section 213.757; Willful failure to pay over funds or destruction of records by agent.
  Any person who accepts money from a taxpayer that is due to the department, for the purpose of acting as the taxpayer's agent to ...
• Florida Taxation And Finance Code Section 215.01; Fiscal year.
  The fiscal year shall begin on July 1 and end on June 30 in each and every ...
• Florida Taxation And Finance Code Section 215.02; Manner of paying money into the Treasury.
  Whenever any officer of this state or other person desires to pay any money into the Treasury of the state on account of his or ...
• Florida Taxation And Finance Code Section 215.03; Party to be reimbursed on reversal of judgment for state.
  Whenever upon appeal in civil cases, any judgment in favor of the state has been or shall be reversed and set aside, which may have ...
• Florida Taxation And Finance Code Section 215.04; Department of Financial Services to report delinquents.
  The Department of Financial Services shall report to the state attorney of the proper circuit the name of any delinquent officer whose delinquency concerns the ...
• Florida Taxation And Finance Code Section 215.05; Department of Financial Services to certify accounts of delinquents.
  When any revenue officer or other person accountable for public money shall neglect or refuse to pay into the treasury the sum or balance reported ...
• Florida Taxation And Finance Code Section 215.06; Certified accounts of delinquents as evidence.
  In every case of delinquency, where suit has been or shall be instituted, the certified statement provided for in s. 215.05, shall be admitted ...
• Florida Taxation And Finance Code Section 215.07; Preference of state in case of insolvency.
  When any revenue officer or other person now indebted or hereafter becoming indebted to the state, by bond or otherwise, shall become insolvent, or when ...
• Florida Taxation And Finance Code Section 215.08; Delinquent collectors to be reported to state attorney.
  The Department of Revenue, the county court judge, the chair of the board of county commissioners and the members of the said board representing the ...
• Florida Taxation And Finance Code Section 215.09; Delinquent collectors; forfeiture of commissions.
  For any failure on the part of any tax collector to make reports or to pay over any money as required by law, the tax ...
• Florida Taxation And Finance Code Section 215.10; Delinquent collectors; suspension.
  For a failure or refusal of any tax collector or other officer, whose duty it is to perform any act connected with the assessment or ...
• Florida Taxation And Finance Code Section 215.11; Defaulting officers; Department of Financial Services to report to clerk.
  The Department of Financial Services shall, within 90 days after the expiration of the term of office of any tax collector, sheriff, clerk of the ...
• Florida Taxation And Finance Code Section 215.12; Defaulting officers; duty of clerk.
  The clerk of the circuit court to whom any such statement shall be forwarded, shall file the same in his or her office, and within ...
• Florida Taxation And Finance Code Section 215.15; School appropriations to have priority.
  Appropriations, other than from the General Revenue Fund, made for school purposes under any statute or law, shall be payable out of the first funds ...
• Florida Taxation And Finance Code Section 215.16; Appropriations from General Revenue Fund for public schools, state institutions of higher learning, and community colleges; reduction.
  (1) All state appropriations, from the General Revenue Fund, for the benefit of the uniform system of public free schools and the state institutions of ...
• Florida Taxation And Finance Code Section 215.18; Transfers between funds; limitation.
  Whenever there exists in any fund provided for by s. 215.32 a deficiency which would render such fund insufficient to meet its just requirements, ...
• Florida Taxation And Finance Code Section 215.195; Agency deposits relating to the Statewide Cost Allocation Plan.
  (1) APPLICATION FOR ALLOCABLE STATEWIDE OVERHEAD.--Each state agency, and the judicial branch, making application for federal grant or contract funds shall, in accordance with ...
• Florida Taxation And Finance Code Section 215.196; Architects Incidental Trust Fund; creation; assessment.
  (1) There is created the Architects Incidental Trust Fund for the purpose of providing sufficient funds for the operation of the facilities development activities of ...
• Florida Taxation And Finance Code Section 215.20; Certain income and certain trust funds to contribute to the General Revenue Fund.
  (1) A service charge of 7 percent, representing the estimated pro rata share of the cost of general government paid from the General Revenue Fund, ...
• Florida Taxation And Finance Code Section 215.211; Service charge; elimination or reduction for specified proceeds.
  (1) Notwithstanding the provisions of s. 215.20(1) and (3), the service charge provided in s. 215.20(1) and (3), which is deducted ...
• Florida Taxation And Finance Code Section 215.22; Certain income and certain trust funds exempt.
  (1) The following income of a revenue nature or the following trust funds shall be exempt from the appropriation required by s. 215.20(1): (...
• Florida Taxation And Finance Code Section 215.23; When contributions to be made.
  The deductions required by s. 215.20 shall be paid into the appropriate fund by the Chief Financial Officer for quarterly periods ending March 31, ...
• Florida Taxation And Finance Code Section 215.24; Exemptions where federal contributions or private grants.
  (1) Should any state fund be the recipient of federal contributions or private grants, either by the matching of state funds or by a general ...
• Florida Taxation And Finance Code Section 215.245; Contracts with Federal Government; indemnification authorized in certain circumstances.
  The state and its political subdivisions, which are authorized to enter into cooperative agreements or otherwise contract or participate with the Federal Government in constructing ...
• Florida Taxation And Finance Code Section 215.25; Manner of contributions; rules and regulations.
  The Chief Financial Officer is authorized to ascertain and determine the manner in which the required amounts shall be deducted and paid and to adopt ...
• Florida Taxation And Finance Code Section 215.26; Repayment of funds paid into State Treasury through error.
  (1) The Chief Financial Officer may refund to the person who paid same, or his or her heirs, personal representatives, or assigns, any moneys paid ...
• Florida Taxation And Finance Code Section 215.28; United States securities, purchase by state and county officers and employees; deductions from salary.
  (1) Upon the request in writing, signed by any officer or employee of the state, or of any county, of any other political subdivision or ...
• Florida Taxation And Finance Code Section 215.31; State funds; deposit in State Treasury.
  Revenue, including licenses, fees, imposts, or exactions collected or received under the authority of the laws of the state by each and every state official, ...
• Florida Taxation And Finance Code Section 215.311; State funds; exceptions.
  The provisions of s. 215.31 shall not apply to funds collected by and under the direction and supervision of the Division of Blind Services ...
• Florida Taxation And Finance Code Section 215.32; State funds; segregation.
  (1) All moneys received by the state shall be deposited in the State Treasury unless specifically provided otherwise by law and shall be deposited in ...
• Florida Taxation And Finance Code Section 215.3206; Trust funds; termination or re-creation.
  (1) Prior to the regular session of the Legislature immediately preceding the date on which any executive or judicial branch trust fund is scheduled to ...
• Florida Taxation And Finance Code Section 215.3207; Trust funds; establishment; criteria.
  A trust fund may be created by law only by the Legislature and only if passed by a three-fifths vote of the membership of ...
• Florida Taxation And Finance Code Section 215.3208; Trust funds; legislative review.
  (1) In order to implement s. 19(f), Art. III of the State Constitution, for the purpose of reviewing trust funds prior to their automatic ...
• Florida Taxation And Finance Code Section 215.321; Regulatory Trust Fund.
  All funds received pursuant to ss. 494.001-494.0077, chapter 497, chapter 516, chapter 520, or part I of chapter 559 shall be deposited ...
• Florida Taxation And Finance Code Section 215.322; Acceptance of credit cards, charge cards, or debit cards by state agencies, units of local government, and the judicial branch.
  (1) It is the intent of the Legislature to encourage state agencies, the judicial branch and units of local government to make their goods, services, ...
• Florida Taxation And Finance Code Section 215.34; State funds; noncollectible items; procedure.
  (1) Any check, draft, or other order for the payment of money in payment of any licenses, fees, taxes, commissions, or charges of any sort ...
• Florida Taxation And Finance Code Section 215.35; State funds; warrants and their issuance.
  All warrants issued by the Chief Financial Officer shall be numbered in a manner that uniquely identifies each warrant for audit and reconciliation purposes. Each ...
• Florida Taxation And Finance Code Section 215.36; State funds; laws not repealed.
  Nothing in ss. 215.31-215.32, 215.34-215.36 shall be construed as repealing ss. 215.20, 215.22 to 215.25, inclusive, ...
• Florida Taxation And Finance Code Section 215.37; Department of Business and Professional Regulation and the boards to be financed from fees collected; deposit of funds; service charge; appropriation.
  (1) All fees, licenses, and other charges assessed to practitioners of professions, as defined in chapter 455, by the Department of Business and Professional Regulation ...
• Florida Taxation And Finance Code Section 215.405; State agencies and the judicial branch authorized to collect costs of fingerprinting.
  Any state agency, or the judicial branch, exercising regulatory authority and authorized to take fingerprints of persons within or seeking to come within such agency'...
• Florida Taxation And Finance Code Section 215.42; Purchases from appropriations, proof of delivery.
  The Chief Financial Officer may require proof, as he or she deems necessary, of delivery and receipt of purchases before honoring any voucher for payment ...
• Florida Taxation And Finance Code Section 215.422; Payments, warrants, and invoices; processing time limits; dispute resolution; agency or judicial branch compliance.
  (1) An invoice submitted to an agency of the state or the judicial branch, required by law to be filed with the Chief Financial Officer, ...
• Florida Taxation And Finance Code Section 215.425; Extra compensation claims prohibited.
  No extra compensation shall be made to any officer, agent, employee, or contractor after the service has been rendered or the contract made; nor shall ...
• Florida Taxation And Finance Code Section 215.43; Public bonds, notes, and other securities.
  (1) DEFINITIONS.--As used in this section, the following words and term shall have the following meanings: (a) The word "unit" shall mean any department, ...
• Florida Taxation And Finance Code Section 215.431; Issuance of bond anticipation notes.
  (1) Each of the counties, school boards, districts, authorities, municipalities, and agencies of municipalities in the state shall have power, at any time and from ...
• Florida Taxation And Finance Code Section 215.44; Board of Administration; powers and duties in relation to investment of trust funds.
  (1) Except when otherwise specifically provided by the State Constitution and subject to any limitations of the trust agreement relating to a trust fund, the ...
• Florida Taxation And Finance Code Section 215.441; Board of Administration; appointment of executive director.
  The appointment of the executive director of the State Board of Administration shall be subject to the approval by a majority vote of the Board ...
• Florida Taxation And Finance Code Section 215.444; Investment Advisory Council.
  (1) There is created a six-member Investment Advisory Council to review the investments made by the staff of the Board of Administration and to ...
• Florida Taxation And Finance Code Section 215.45; Sale and exchange of securities.
  Securities or investments purchased or held under the provisions of this chapter may be sold or exchanged for other securities or investments; provided, however, that ...
• Florida Taxation And Finance Code Section 215.47; Investments; authorized securities; loan of securities.
  Subject to the limitations and conditions of the State Constitution or of the trust agreement relating to a trust fund, moneys available for investments under ...
• Florida Taxation And Finance Code Section 215.471; Divestiture by the State Board of Administration.
  The State Board of Administration shall divest any investment under s. 121.151 and ss. 215.44-215.53, and is prohibited from investment in ...
• Florida Taxation And Finance Code Section 215.472; Prohibited investments.
  Notwithstanding any other provision of law, each state agency, as defined in s. 216.011, is prohibited from investing in: (1) Any financial institution or ...
• Florida Taxation And Finance Code Section 215.475; Investment policy statement.
  (1) In making investments for the System Trust Fund pursuant to ss. 215.44-215.53, the board shall make no investment which is not ...
• Florida Taxation And Finance Code Section 215.48; Consent and ratification of appropriate board, agency, or of the judicial branch.
  By and with the consent and approval of any constitutional board or agency, or the judicial branch, now having the constitutional power to make investments, ...
• Florida Taxation And Finance Code Section 215.49; Making funds available for investment.
  (1) It shall be the duty of each state agency, and the judicial branch, now or hereafter charged with the administration of the System Trust ...
• Florida Taxation And Finance Code Section 215.50; Custody of securities purchased; income.
  (1) All securities purchased or held may, with the approval of the board, be in the custody of the Chief Financial Officer or the Chief ...
• Florida Taxation And Finance Code Section 215.51; Investment accounts; changes, notice, etc.
  (1) The board shall keep, for each fund for which investments are made, a separate account, to be designated by name and number, which shall ...
• Florida Taxation And Finance Code Section 215.515; Investment accounts; charges for services.
  (1) The State Board of Administration shall make reasonable charges for all investment services performed for any agency, the judicial branch, or any fund in ...
• Florida Taxation And Finance Code Section 215.52; Rules and regulations.
  The board shall have the power and authority to make reasonable rules and regulations necessary to carry out the provisions of ss. 215.44-215....
• Florida Taxation And Finance Code Section 215.53; Powers of existing officers and boards, the judicial branch, and agencies not affected.
  It is the intent of the Legislature that transfer of the powers, duties, and responsibilities of existing state agencies or the judicial branch made by ...
• Florida Taxation And Finance Code Section 215.55; Federal Use of State Lands Trust Fund; county distribution.
  The funds collected and deposited in the Federal Use of State Lands Trust Fund shall be distributed annually to the county in which the money ...
• Florida Taxation And Finance Code Section 215.551; Federal Use of State Lands Trust Fund; county distribution.
  (1) The Chief Financial Officer may make distribution of the Federal Use of State Lands Trust Fund, when so requested by the counties in interest, ...
• Florida Taxation And Finance Code Section 215.552; Federal Use of State Lands Trust Fund; land within military installations; county distribution.
  The Chief Financial Officer shall distribute moneys from the Federal Use of State Lands Trust Fund when so requested by the counties so affected. The ...
• Florida Taxation And Finance Code Section 215.555; Florida Hurricane Catastrophe Fund.
  (1) FINDINGS AND PURPOSE.--The Legislature finds and declares as follows: (a) There is a compelling state interest in maintaining a viable and orderly private ...
• Florida Taxation And Finance Code Section 215.556; Exemption.
  The Florida Hurricane Catastrophe Fund created by s. 215.555 is exempt from the deduction required by s. 215.20(...
• Florida Taxation And Finance Code Section 215.557; Reports of insured values.
  The reports of insured values under covered policies by zip code submitted to the State Board of Administration pursuant to s. 215.555, as created ...
• Florida Taxation And Finance Code Section 215.5586; Florida Comprehensive Hurricane Damage Mitigation Program.
  There is established within the Department of Financial Services the Florida Comprehensive Hurricane Damage Mitigation Program. This section does not create an entitlement for property ...
• Florida Taxation And Finance Code Section 215.559; Hurricane Loss Mitigation Program.
  (1) There is created a Hurricane Loss Mitigation Program. The Legislature shall annually appropriate $10 million of the moneys authorized for appropriation under s. 215....
• Florida Taxation And Finance Code Section 215.5595; Insurance Capital Build-Up Incentive Program.
  (1) Upon entering the 2006 hurricane season, the Legislature finds that: (a) The losses in Florida from eight hurricanes in 2004 and 2005 have seriously ...
• Florida Taxation And Finance Code Section 215.56005; Tobacco Settlement Financing Corporation.
  (1) DEFINITIONS.--As used in this section: (a) "Bond" means any bond, debenture, note, certificate, or other obligation of financial indebtedness issued by the corporation ...
• Florida Taxation And Finance Code Section 215.5601; Lawton Chiles Endowment Fund.
  (1) LEGISLATIVE INTENT.--It is the intent of the Legislature to: (a) Provide a perpetual source of enhanced funding for state children's health programs, ...
• Florida Taxation And Finance Code Section 215.5602; James and Esther King Biomedical Research Program.
  (1) There is established within the Department of Health the James and Esther King Biomedical Research Program funded by the proceeds of the Lawton Chiles ...
• Florida Taxation And Finance Code Section 215.57; Short title.
  Sections 215.57-215.83 shall be known and may be cited as the "State Bond ...
• Florida Taxation And Finance Code Section 215.58; Definitions relating to State Bond Act.
  The following words or terms when used in this act shall have the following meanings: (1) "Governor" means the Governor of the state or any ...
• Florida Taxation And Finance Code Section 215.59; State bonds, revenue bonds; issuance.
  (1) The issuance of state bonds pledging the full faith and credit of the state, pursuant to s. 11, Art. VII of the State Constitution, ...
• Florida Taxation And Finance Code Section 215.60; State bonds for financing road acquisition and construction.
  (1) The issuance of state bonds to finance the acquisition and construction of roads, primarily payable from the revenues provided for by s. 9(c), ...
• Florida Taxation And Finance Code Section 215.605; State bonds for right-of-way acquisition or bridge construction.
  (1) The issuance of state bonds to finance or refinance the cost of acquiring real property or the rights to real property for state roads ...
• Florida Taxation And Finance Code Section 215.61; State system of public education capital outlay bonds.
  (1) The issuance of school bonds, payable primarily from revenues as provided in s. 18, Art. XII of the State Constitution of 1885, as amended, ...
• Florida Taxation And Finance Code Section 215.615; Fixed-guideway transportation systems funding.
  (1) The issuance of revenue bonds by the Division of Bond Finance, on behalf of the Department of Transportation, pursuant to s. 11, Art. VII ...
• Florida Taxation And Finance Code Section 215.616; State bonds for federal aid highway construction.
  (1) Upon the request of the Department of Transportation, the Division of Bond Finance is authorized pursuant to s. 11, Art. VII of the State ...
• Florida Taxation And Finance Code Section 215.617; Bonds for state-funded infrastructure bank.
  (1) Upon the request of the Department of Transportation, the Division of Bond Finance is authorized pursuant to s. 11, Art. VII of the State ...
• Florida Taxation And Finance Code Section 215.618; Bonds for acquisition and improvement of land, water areas, and related property interests and resources.
  (1) The issuance of Florida Forever bonds, not to exceed $3 billion, to finance or refinance the cost of acquisition and improvement of land, water ...
• Florida Taxation And Finance Code Section 215.619; Bonds for Everglades restoration.
  (1) The issuance of Everglades restoration bonds to finance or refinance the cost of acquisition and improvement of land, water areas, and related property interests ...
• Florida Taxation And Finance Code Section 215.62; Division of Bond Finance.
  (1) There is created a division of the State Board of Administration of the state to be known as the Division of Bond Finance. The ...
• Florida Taxation And Finance Code Section 215.63; Transfer to division of assets and liabilities of the Revenue Bond Department of Development Commission.
  (1) All obligations of the Florida Development Commission in connection with outstanding bond issues shall be assumed and performed either by the division or by ...
• Florida Taxation And Finance Code Section 215.64; Powers of the division.
  The division shall have power: (1) To sue and be sued in the corporate name of the division and to adopt a corporate seal. (2) ...
• Florida Taxation And Finance Code Section 215.65; Bond Fee Trust Fund, expenditures; schedule of fees.
  (1) There is created a Bond Fee Trust Fund, which shall be maintained as a separate fund. The working capital reserve of this fund for ...
• Florida Taxation And Finance Code Section 215.655; Arbitrage Compliance Program, expenditures; schedule of fees.
  (1) There is created an Arbitrage Compliance Program to ensure compliance with the provisions of federal arbitrage laws. (2) The division shall adopt by resolution ...
• Florida Taxation And Finance Code Section 215.66; Request for issuance of bonds; procedure requirements.
  (1) Before any bonds may be issued by the division on behalf of a state agency, such state agency shall file a request with the ...
• Florida Taxation And Finance Code Section 215.67; Issuance of state bonds.
  All state bonds shall be issued by the division. No state bonds shall be issued by the division until the issuance thereof has been approved ...
• Florida Taxation And Finance Code Section 215.68; Issuance of bonds; form; maturity date, execution, sale.
  (1) The board is empowered to authorize, by resolution duly adopted, the issuance by the division, at one time or from time to time, of ...
• Florida Taxation And Finance Code Section 215.684; Limitation on engaging services of securities broker or bond underwriter convicted of fraud.
  (1) Subject to the notice provided in subsection (2), the State of Florida shall not engage the services of any person or firm as a ...
• Florida Taxation And Finance Code Section 215.69; State Board of Administration to administer funds.
  (1) The State Board of Administration is hereby designated and appointed as the agent of the board and the division to administer all debt service ...
• Florida Taxation And Finance Code Section 215.70; State Board of Administration to act in case of defaults.
  (1) If funds sufficient for the payment of the principal and interest due at any time on any bonds of the state or on any ...
• Florida Taxation And Finance Code Section 215.71; Application of bond proceeds.
  The division shall remit the proceeds of such bonds, after first deducting its fees, costs and expenses as provided in this act, for application in ...
• Florida Taxation And Finance Code Section 215.72; Covenants with bondholders.
  (1) The board shall have power to enter into valid and legally binding covenants between the State of Florida or any state agency and the ...
• Florida Taxation And Finance Code Section 215.73; Approval of bond issue by State Board of Administration.
  At or prior to the sale by the division, all bonds proposed to be issued by the division shall be approved by the State Board ...
• Florida Taxation And Finance Code Section 215.74; Pledge of constitutional fuel tax; consent by counties and state agency supervising state road system.
  Any portion of the constitutional fuel tax provided for and allocated to the account of each of the several counties by s. 9(c), Art. ...
• Florida Taxation And Finance Code Section 215.75; Bonds securities for public bodies.
  All bonds issued by the division, either for the state or on behalf of any state agency pursuant to this act, shall be and constitute ...
• Florida Taxation And Finance Code Section 215.76; Exemption of bonds from taxation.
  (1) As the exercise of the powers conferred by this act constitutes the performance of essential public functions, all properties, revenues, or other assets of ...
• Florida Taxation And Finance Code Section 215.77; Trust funds.
  The proceeds of all bonds and all taxes, revenues, or other funds provided for in this act and the proceedings which authorized the issuance of ...
• Florida Taxation And Finance Code Section 215.78; Remedies.
  Any holder of bonds issued under the provisions of this act or of any of the coupons appertaining thereto, except to the extent the rights ...
• Florida Taxation And Finance Code Section 215.79; Refunding bonds.
  (1) The board is authorized to provide by resolution for the issuance by the division of refunding bonds of the state, or on behalf of ...
• Florida Taxation And Finance Code Section 215.80; Annual report.
  The division or the State Board of Administration shall cause to be made at least once each year a comprehensive report of all debt service ...
• Florida Taxation And Finance Code Section 215.81; Pledge of state.
  The state does hereby covenant and agree with the holders of the bonds issued pursuant to this act that the state will not limit or ...
• Florida Taxation And Finance Code Section 215.82; Validation; when required.
  (1) Bonds issued pursuant to this act shall be validated in the manner provided by law through proceedings instituted by the attorneys for the division ...
• Florida Taxation And Finance Code Section 215.821; Issuance of bonds by state agencies.
  Prior to July 1, 1969, state agencies may issue bonds directly under the laws relating to such state agencies. Any state agency may, however, make ...
• Florida Taxation And Finance Code Section 215.83; Construction of State Bond Act.
  The provisions of this act shall be liberally construed to effect its purposes. The exercise of the powers provided by this act and the issuance ...
• Florida Taxation And Finance Code Section 215.835; Rulemaking authority.
  The Division of Bond Finance and the State Board of Administration may adopt rules deemed necessary to carry out the provisions and intent of this ...
• Florida Taxation And Finance Code Section 215.84; Government bonds; maximum rate of interest.
  (1) It is the purpose of this section to maintain the fiscal solvency of public bodies, agencies, and political subdivisions in public borrowing; to prescribe ...
• Florida Taxation And Finance Code Section 215.845; Certain special laws establishing interest rates on bonds prohibited.
  Pursuant to s. 11(a)(21), Art. III of the State Constitution, the Legislature hereby prohibits any special law providing for the establishment of an ...
• Florida Taxation And Finance Code Section 215.85; Direct deposit of public funds.
  (1) SHORT TITLE.--This act shall be known and may be cited as the "Direct Deposit of Public Funds Act." (2) LEGISLATIVE INTENT.--It is ...
• Florida Taxation And Finance Code Section 215.86; Management systems and controls.
  Each state agency and the judicial branch as defined in s. 216.011 shall establish and maintain management systems and controls that promote and encourage ...
• Florida Taxation And Finance Code Section 215.90; Short title.
  Sections 215.90-215.96 may be cited as the "Florida Financial Management Information System ...
• Florida Taxation And Finance Code Section 215.91; Florida Financial Management Information System; board; council.
  (1) It is the intent of the Legislature that the executive branch of government, in consultation with the legislative fiscal committees, specifically design and implement ...
• Florida Taxation And Finance Code Section 215.92; Definitions relating to Florida Financial Management Information System Act.
  For the purposes of ss. 215.90-215.96: (1) "Auditable" means the presence of features and characteristics that are needed to verify the proper ...
• Florida Taxation And Finance Code Section 215.93; Florida Financial Management Information System.
  (1) To provide the information necessary to carry out the intent of the Legislature, there shall be a Florida Financial Management Information System. The Florida ...
• Florida Taxation And Finance Code Section 215.94; Designation, duties, and responsibilities of functional owners.
  (1) The Executive Office of the Governor shall be the functional owner of the Planning and Budgeting Subsystem, which shall be designed, implemented, and operated ...
• Florida Taxation And Finance Code Section 215.95; Financial Management Information Board.
  (1) There is created, as part of the Administration Commission, the Financial Management Information Board. The board shall be composed of the Governor, the Chief ...
• Florida Taxation And Finance Code Section 215.96; Coordinating council and design and coordination staff.
  (1) The Chief Financial Officer, as chief fiscal officer of the state, shall establish a coordinating council to function on a continuing basis. The coordinating ...
• Florida Taxation And Finance Code Section 215.962; Standards for state agency use of card-based technology.
  Each state agency that uses a card that relies on the electronic reading and use of information encoded in the card must comply with the ...
• Florida Taxation And Finance Code Section 215.964; Process for acquisition of commodities or services that include the use of card-based technology.
  (1) Whenever any state agency intends to issue a bid, request for proposals, or contract in any manner to acquire commodities or services that include ...
• Florida Taxation And Finance Code Section 215.965; Disbursement of state moneys.
  Except as provided in s. 17.076, s. 253.025(14), s. 259.041(18), s. 717.124(4)(b) and (c), s. 732.107(...
• Florida Taxation And Finance Code Section 215.966; Refinancing of bonds.
  The Division of Bond Finance of the State Board of Administration is hereby authorized to refinance any or all bonds previously issued pursuant to the ...
• Florida Taxation And Finance Code Section 215.97; Florida Single Audit Act.
  (1) The purposes of the section are to: (a) Establish uniform state audit requirements for state financial assistance provided by state agencies to nonstate entities ...
• Florida Taxation And Finance Code Section 215.98; State debt fiscal responsibility.
  (1) It is the public policy of this state to encourage fiscal responsibility on matters pertaining to state debt. In an effort to finance essential ...
• Florida Taxation And Finance Code Section 215.981; Audits of state agency direct-support organizations and citizen support organizations.
  (1) Each direct-support organization and each citizen support organization with annual expenditures in excess of $100,000, created or authorized pursuant to law, and ...
• Florida Taxation And Finance Code Section 216.011; Definitions.
  1(1) For the purpose of fiscal affairs of the state, appropriations acts, legislative budgets, and approved budgets, each of the following terms has the ...
• Florida Taxation And Finance Code Section 216.012; Long-range financial outlook.
  (1) The commission shall develop a long-range 3-year financial outlook and shall update that outlook each year. (2) Each state agency shall provide ...
• Florida Taxation And Finance Code Section 216.013; Long-range program plan.
  State agencies and the judicial branch shall develop long-range program plans to achieve state goals using an interagency planning process that includes the development ...
• Florida Taxation And Finance Code Section 216.015; Capital facilities planning and budgeting process.
  (1) Sections 216.015-216.016 may be cited as the "Capital Facilities Planning and Budgeting Act." (2) The Legislature finds that there is a ...
• Florida Taxation And Finance Code Section 216.0152; Inventory of state-owned facilities or state-occupied facilities.
  (1) The Department of Management Services shall develop and maintain an automated inventory of all facilities owned, leased, rented, or otherwise occupied or maintained by ...
• Florida Taxation And Finance Code Section 216.0158; Assessment of facility needs.
  (1) By analyzing the trends and conditions, goals and objectives, and current facilities inventory, each agency and the judicial branch shall determine its unmet and ...
• Florida Taxation And Finance Code Section 216.016; Evaluation of plans; determination of financing method.
  (1) Pursuant to the requirements of s. 216.044, the Department of Management Services shall evaluate state agency plans and plans of the judicial branch. (...
• Florida Taxation And Finance Code Section 216.023; Legislative budget requests to be furnished to Legislature by agencies.
  (1) The head of each state agency, except as provided in subsection (2), shall submit a final legislative budget request to the Legislature and to ...
• Florida Taxation And Finance Code Section 216.0236; Agency fees for regulatory services or oversight; criteria.
  (1) It is the intent of the Legislature that all costs of providing a regulatory service or regulating a profession or business be borne solely ...
• Florida Taxation And Finance Code Section 216.031; Target budget request.
  Either chair of a legislative appropriations committee, or the Executive Office of the Governor for state agencies, may require the agency or the Chief Justice ...
• Florida Taxation And Finance Code Section 216.043; Budgets for fixed capital outlay.
  (1) A legislative budget request, reflecting the independent judgment of the head of the agency or of the Chief Justice of the Supreme Court with ...
• Florida Taxation And Finance Code Section 216.044; Budget evaluation by Department of Management Services.
  (1) Any state agency or judicial branch entity requesting a fixed capital outlay project to be managed by the Department of Management Services shall consult ...
• Florida Taxation And Finance Code Section 216.0442; Truth in bonding; definitions; summary of state debt; statement of proposed financing; truth-in-bonding statement.
  (1) As used in this section, the following words and terms shall have the following meanings, unless the context otherwise requires: (a) "Costs of issuance" ...
• Florida Taxation And Finance Code Section 216.0446; Review of information resources management needs.
  (1) There is created within the Legislature the Technology Review Workgroup. The workgroup and the State Technology Office shall independently review and make recommendations with ...
• Florida Taxation And Finance Code Section 216.052; Community budget requests; appropriations.
  (1) A local, county, or regional governmental entity, private organization, or nonprofit organization may submit a request for a state appropriation for a program, service, ...
• Florida Taxation And Finance Code Section 216.053; Summary information in the General Appropriations Act; construction of such information.
  (1) For informational purposes only, the General Appropriations Act shall contain summary information that covers specific appropriations and summarizes program areas. (2) The purpose of ...
• Florida Taxation And Finance Code Section 216.065; Fiscal impact statements on actions affecting the budget.
  In addition to the applicable requirements of chapter 120, before the Governor, or Governor and Cabinet as a body, performing any constitutional or statutory duty, ...
• Florida Taxation And Finance Code Section 216.071; Reports of Legislature.
  No right to require reports from the Legislature or from any committee thereof is granted by this ...
• Florida Taxation And Finance Code Section 216.081; Data on legislative and judicial branch expenses.
  (1) In sufficient time to be included in the Governor's recommended budget, estimates of the financial needs of the legislative branch and the judicial ...
• Florida Taxation And Finance Code Section 216.102; Filing of financial information; handling by Chief Financial Officer; penalty for noncompliance.
  (1) By September 30 of each year, each agency supported by any form of taxation, licenses, fees, imposts, or exactions, the judicial branch, and, for ...
• Florida Taxation And Finance Code Section 216.103; Agencies receiving federal funds; designation of coordinating official; duties.
  (1) The intent of the Legislature is that state agencies which receive federal funds take appropriate steps to enhance their level of readiness in preparing ...
• Florida Taxation And Finance Code Section 216.121; Information to be furnished to the Executive Office of the Governor.
  Each state agency, upon request, shall promptly furnish to the Executive Office of the Governor any information in relation to the affairs or activities of ...
• Florida Taxation And Finance Code Section 216.131; Public hearings on legislative budgets.
  The Governor and the Chief Justice of the Supreme Court shall each provide for at least one public hearing prior to submission of budget recommendations ...
• Florida Taxation And Finance Code Section 216.133; Definitions; ss. 216.133-216.137.
  As used in ss. 216.133-216.137: (1) "Consensus estimating conference" includes the Economic Estimating Conference, the Demographic Estimating Conference, the Revenue Estimating Conference, ...
• Florida Taxation And Finance Code Section 216.134; Consensus estimating conferences; general provisions.
  (1) Each consensus estimating conference shall develop such official information within its area of responsibility as the conference determines, by consensus, is needed for purposes ...
• Florida Taxation And Finance Code Section 216.135; Use of official information by state agencies and the judicial branch.
  Each state agency and the judicial branch shall use the official information developed by the consensus estimating conferences in carrying out their duties under the ...
• Florida Taxation And Finance Code Section 216.136; Consensus estimating conferences; duties and principals.
  (1) ECONOMIC ESTIMATING CONFERENCE.--The Economic Estimating Conference shall develop such official information with respect to the national and state economies as the conference determines ...
• Florida Taxation And Finance Code Section 216.137; Sessions of consensus estimating conferences; workpapers.
  (1) SESSIONS.--A session of a consensus estimating conference may be convened as follows: (a) For the Governor.--A session may be convened at the ...
• Florida Taxation And Finance Code Section 216.141; Budget system procedures; planning and programming by state agencies.
  (1) The Executive Office of the Governor, in consultation with the appropriations committees of the Senate and House of Representatives, and by utilizing the Florida ...
• Florida Taxation And Finance Code Section 216.151; Duties of the Executive Office of the Governor.
  It shall be the duty of the Executive Office of the Governor to: (1) Make a detailed study, as necessary, of each of the several ...
• Florida Taxation And Finance Code Section 216.162; Governor's recommended budget to be furnished Legislature; copies to members.
  1(1) At least 30 days before the scheduled annual legislative session, the Governor shall furnish each senator and representative a copy of his or ...
• Florida Taxation And Finance Code Section 216.163; Governor's recommended budget; form and content; declaration of collective bargaining impasses.
  (1) The Governor's recommended budget shall be referenced to the legislative budget requests prescribed in ss. 216.023 and 216.043 and shall be ...
• Florida Taxation And Finance Code Section 216.164; Governor's recommended budget; supporting information.
  (1) Not later than 14 days after the Governor submits his or her recommended budget to the Legislature pursuant to ss. 216.162 and 216....
• Florida Taxation And Finance Code Section 216.165; Governor's recommended revenues.
  The Governor shall recommend revenues for the funds provided for in s. 215.32. The recommended revenues shall be sufficient to fund his or her ...
• Florida Taxation And Finance Code Section 216.166; Governor's recommended revenues; supporting information.
  (1) Not later than 14 days after the Governor submits his or her recommended revenues to the Legislature pursuant to s. 216.165, the Executive ...
• Florida Taxation And Finance Code Section 216.167; Governor's recommendations.
  The Governor's recommendations shall include a financial schedule that provides: (1) The Governor's estimate of the recommended recurring revenues available in the Budget ...
• Florida Taxation And Finance Code Section 216.168; Governor's amended revenue or budget recommendations; optional and mandatory.
  (1) At any time following submission of his or her budget recommendations and revenues recommendations, the Governor may amend his or her recommendations. (2) The ...
• Florida Taxation And Finance Code Section 216.172; Meetings of legislative appropriations committees.
  (1) The appropriations committees of the Senate and of the House of Representatives, being in charge of appropriation measures, shall sit in open sessions while ...
• Florida Taxation And Finance Code Section 216.176; Truth in budgeting.
  The Governor's recommended budget shall contain a "truth in budgeting" statement which shall display in summary form all currently estimated fees, taxes, revenues, or ...
• Florida Taxation And Finance Code Section 216.177; Appropriations acts, statement of intent, violation, notice, review and objection procedures.
  (1) When an appropriations act is delivered to the Governor after the Legislature has adjourned sine die, as soon as practicable, but no later than ...
• Florida Taxation And Finance Code Section 216.178; General Appropriations Act; format; procedure.
  (1) Any information contained in a conference committee report on a general or supplemental appropriations bill, on any other bill adopted by the same conference ...
• Florida Taxation And Finance Code Section 216.179; Reinstatement of vetoed appropriations by administrative means prohibited.
  After the Governor has vetoed a specific appropriation for an agency or the judicial branch, neither the Governor, the Chief Justice of the Supreme Court, ...
• Florida Taxation And Finance Code Section 216.181; Approved budgets for operations and fixed capital outlay.
  (1) The General Appropriations Act and any other acts containing appropriations shall be considered the original approved operating budgets for operational and fixed capital expenditures. ...
• Florida Taxation And Finance Code Section 216.1811; Approved operating budgets and appropriations for the legislative branch.
  (1) The Governor and the Chief Financial Officer shall each make changes to the original approved operating budgets for operational and fixed capital expenditures relating ...
• Florida Taxation And Finance Code Section 216.1815; Agency incentive and savings program.
  (1) In order to provide an incentive for agencies and the judicial branch to re-engineer business processes and otherwise increase operating efficiency, it is ...
• Florida Taxation And Finance Code Section 216.182; Approval of fixed capital outlay program plan.
  (1) The Executive Office of the Governor shall have the authority to approve the program plan of fixed capital outlay projects to assure that each ...
• Florida Taxation And Finance Code Section 216.1826; Activity-based planning and budgeting.
  Agencies are directed to work in consultation with the Executive Office of the Governor and the appropriations and appropriate substantive committees of the Legislature, and ...
• Florida Taxation And Finance Code Section 216.1827; Requirements for performance measures and standards.
  (1) Agencies and the judicial branch shall maintain a comprehensive performance accountability system containing, at a minimum, a list of performance measures and standards that ...
• Florida Taxation And Finance Code Section 216.192; Release of appropriations; revision of budgets.
  (1) Unless otherwise provided in the General Appropriations Act, on July 1 of each fiscal year, up to 25 percent of the original approved operating ...
• Florida Taxation And Finance Code Section 216.195; Impoundment of funds; restricted.
  The Executive Office of the Governor, the Chief Justice of the Supreme Court, any member of the Cabinet, or any state agency shall not impound ...
• Florida Taxation And Finance Code Section 216.201; Services of Executive Office of the Governor to be available to Legislature.
  The services of the Executive Office of the Governor shall be available to the Legislature for procuring such fiscal or other data as the Legislature ...
• Florida Taxation And Finance Code Section 216.212; Budgets for federal funds; restrictions on expenditure of federal funds.
  (1) The Executive Office of the Governor and the office of the Chief Financial Officer shall develop and implement procedures for accelerating the drawdown of, ...
• Florida Taxation And Finance Code Section 216.216; Court settlement funds negotiated by the state.
  In any court settlement in which a state agency or officer or any other counsel representing the interests of the state negotiates settlement amounts to ...
• Florida Taxation And Finance Code Section 216.221; Appropriations as maximum appropriations; adjustment of budgets to avoid or eliminate deficits.
  (1) All appropriations shall be maximum appropriations, based upon the collection of sufficient revenues to meet and provide for such appropriations. It is the duty ...
• Florida Taxation And Finance Code Section 216.222; Budget Stabilization Fund; criteria for withdrawing moneys.
  (1) Moneys in the Budget Stabilization Fund may be transferred to the General Revenue Fund for: (a)1. Offsetting a deficit in the General Revenue ...
• Florida Taxation And Finance Code Section 216.231; Release of certain classified appropriations.
  (1)(a) Any appropriation to the Executive Office of the Governor which is classified as "emergency," as defined in s. 252.34(3), may be ...
• Florida Taxation And Finance Code Section 216.235; Innovation Investment Program.
  (1) This section shall be cited as the "Innovation Investment Program Act." (2) The Legislature finds that each state agency should be encouraged to pursue ...
• Florida Taxation And Finance Code Section 216.236; Innovation Investment Program; funding; recordkeeping and reporting.
  The amount of $1 million of any funds appropriated from the General Revenue Fund for the purpose of funding the Innovation Investment Program shall be ...
• Florida Taxation And Finance Code Section 216.237; Availability of any remaining funds; agency maintenance of accounting records.
  Any remaining funds from the General Revenue Fund and trust fund spending authority not awarded to agencies pursuant to s. 216.236 shall be available ...
• Florida Taxation And Finance Code Section 216.238; Authority given to carry out provisions of program.
  The Department of Management Services shall, in accordance with chapter 120, adopt, promulgate, amend, or rescind such rules as it deems necessary and administratively feasible ...
• Florida Taxation And Finance Code Section 216.241; Initiation or commencement of new programs; approval; expenditure of certain revenues.
  (1) A state agency or the judicial branch may not initiate or commence any new program, including any new federal program or initiative, or make ...
• Florida Taxation And Finance Code Section 216.251; Salary appropriations; limitations.
  (1) The annual rate of salary of any officer or employee filling the position specifically named in an item in the appropriations acts shall be ...
• Florida Taxation And Finance Code Section 216.262; Authorized positions.
  (1)(a) Unless otherwise expressly provided by law, the total number of authorized positions may not exceed the total provided in the appropriations acts. In ...
• Florida Taxation And Finance Code Section 216.2625; Disbursement of Department of Health trust funds; appropriation of authorized positions.
  (1) Funds from the County Health Department Trust Fund may be expended by the Department of Health for the respective county health departments in accordance ...
• Florida Taxation And Finance Code Section 216.271; Revolving funds.
  (1) No revolving fund may be established or increased in amount pursuant to s. 17.58(2), unless approved by the Chief Financial Officer. The ...
• Florida Taxation And Finance Code Section 216.272; Working Capital Trust Funds.
  (1) There are hereby created Working Capital Trust Funds for the purpose of providing sufficient funds for the operation of data processing centers, which may ...
• Florida Taxation And Finance Code Section 216.273; Administered Funds Trust Fund.
  (1) The Administered Funds Trust Fund is created within the Executive Office of the Governor. (2) The trust fund shall be used for the purpose ...
• Florida Taxation And Finance Code Section 216.275; Clearing accounts.
  No clearing account may be established outside the State Treasury pursuant to s. 17.58(2) unless approved by the Chief Financial Officer during the ...
• Florida Taxation And Finance Code Section 216.292; Appropriations nontransferable; exceptions.
  (1)(a) Funds provided in the General Appropriations Act or as otherwise expressly provided by law shall be expended only for the purpose for which ...
• Florida Taxation And Finance Code Section 216.301; Appropriations; undisbursed balances.
  (1)(a) As of June 30th of each year, for appropriations for operations only, each department and the judicial branch shall identify in the state'...
• Florida Taxation And Finance Code Section 216.311; Unauthorized contracts in excess of appropriations; penalty.
  (1) No agency or branch of state government shall contract to spend, or enter into any agreement to spend, any moneys in excess of the ...
• Florida Taxation And Finance Code Section 216.321; Construction of chapter 216 as unauthorized expenditures and disbursements.
  Nothing contained in any legislative budget or operating budget shall be construed to be an administrative or legislative construction affirming the existence then of the ...
• Florida Taxation And Finance Code Section 216.345; Professional or other organization membership dues; payment.
  (1) A state department, agency, bureau, commission, or other component of state government, or the judicial branch, upon approval by the head or the designated ...
• Florida Taxation And Finance Code Section 216.347; Disbursement of grants and aids appropriations for lobbying prohibited.
  A state agency, a water management district, or the judicial branch may not authorize or make any disbursement of grants and aids appropriations pursuant to ...
• Florida Taxation And Finance Code Section 216.3475; Maximum rate of payment for services funded under General Appropriations Act or awarded on a noncompetitive basis.
  A person or entity that is designated by the General Appropriations Act, or that is awarded funding on a noncompetitive basis, to provide services for ...
• Florida Taxation And Finance Code Section 216.348; Fixed capital outlay grants and aids appropriations to certain nonprofit entities.
  If a bill appropriating a fixed capital outlay grants and aids appropriation requires compliance with this section, the following conditions shall apply, except to the ...
• Florida Taxation And Finance Code Section 216.351; Subsequent inconsistent laws.
  Subsequent inconsistent laws shall supersede this chapter only to the extent that they do so by express reference to this ...
• Florida Taxation And Finance Code Section 217.001; Permanent state plan of operation for receipt of federal surplus property.
  The Plan of Operation of the Federal Surplus Property Donation Program, approved by the Governor in Executive Order Number 77-36 and by the General ...
• Florida Taxation And Finance Code Section 217.01; Purpose.
  The purpose of this chapter is to provide authority to a designated state agency for the procurement and distribution of federal surplus personal property for ...
• Florida Taxation And Finance Code Section 217.02; Definitions.
  As used in this act, the term: (1) "Department" means the Department of Management Services. (2) "Surplus property" means any federal property which has been ...
• Florida Taxation And Finance Code Section 217.03; Authority to contract with federal agencies.
  The state is granted authority to enter into any contract with the United States or any other owner or disposal agency thereof for the lease, ...
• Florida Taxation And Finance Code Section 217.04; Department of Management Services as state agency to negotiate with federal agency.
  The Department of Management Services is designated the official agency of the state to negotiate with any federal agency in accordance and compliance with the ...
• Florida Taxation And Finance Code Section 217.045; Department of Management Services; assistance to state agencies.
  The Department of Management Services may follow whatever procedure is considered necessary to enable state agencies to take advantage of surplus property allocated to the ...
• Florida Taxation And Finance Code Section 217.05; Continuation of commitments made by Development Commission.
  Any legal commitments, contracts or other obligations heretofore entered into or assumed by the commission in connection with its procurement and distribution of surplus property ...
• Florida Taxation And Finance Code Section 217.07; Transfer of surplus property assets to department.
  The Chief Financial Officer is authorized to transfer to the department any funds unexpended in the Surplus Property Revolving Trust Fund account in the State ...
• Florida Taxation And Finance Code Section 217.11; Authority for warehouses and other facilities.
  The department is authorized to construct and maintain such warehouses and other facilities necessary for carrying out the purposes of this ...
• Florida Taxation And Finance Code Section 217.12; Departmental authority relative to additional restrictions.
  The department, when deemed necessary, may impose additional state restrictions on any equipment or surplus property other than the federal restrictions imposed under the Federal ...
• Florida Taxation And Finance Code Section 217.13; Officers and employees.
  The department is authorized to appoint or employ such agents, officers or employees as it shall deem necessary for carrying out the provisions of this ...
• Florida Taxation And Finance Code Section 217.14; Adoption of rules.
  The department has authority to adopt rules pursuant to ss. 120.536(1) and 120.54 to implement the provisions of this ...
• Florida Taxation And Finance Code Section 217.15; Assembly and distribution of information.
  The department is authorized to secure, gather and assemble from the United States, or any owning or disposal agency thereof, information relating to the lease, ...
• Florida Taxation And Finance Code Section 217.16; Authority granted to other public entities of the state.
  The authority granted to the state by s. 217.03, pertaining to surplus property is also granted to the following public entities of the state: (...
• Florida Taxation And Finance Code Section 217.17; Designation of officers or employees in connection with bids and payment of moneys.
  The department and any public entity listed in s. 217.16, may designate by appropriate resolution or order any officer, employee or agency to enter ...
• Florida Taxation And Finance Code Section 217.18; Exemption from compliance with laws relative to sealed bids.
  The authority granted by ss. 217.03 and 217.16, may be exercised by the grantees of such authority without reference to the requirements of ...
• Florida Taxation And Finance Code Section 217.19; Terms for contracts pursuant to ss. 217.03 and 217.16.
  The contracts authorized by ss. 217.03 and 217.16, may be entered into for cash, or upon such credit terms or plan not in ...
• Florida Taxation And Finance Code Section 217.20; Construction of ch. 65-173.
  No provisions of ss. 217.01-217.19 shall be construed as in anywise repealing, altering, modifying or qualifying any general or special law, charter ...
• Florida Taxation And Finance Code Section 218.01; Authority to accept benefits of bankruptcy acts.
  For the purpose of rendering effective the privilege and benefits of any amendments to the bankruptcy laws of the United States that may be enacted ...
• Florida Taxation And Finance Code Section 218.02; Disposition of unused funds relating to the refunding of bonds.
  (1) All funds heretofore or hereafter raised or created by any county or taxing district for the purpose of applying toward the payment of interest ...
• Florida Taxation And Finance Code Section 218.03; Creation of political subdivisions validated.
  The creation, organization and existence of all cities, towns, counties, special tax school districts, special road and bridge districts, bridge districts and all other districts ...
• Florida Taxation And Finance Code Section 218.04; Proceedings relating to certain bonds sold, etc., to Federal Government validated.
  All proceedings heretofore taken in connection with the authorization or issuance of any issue of bonds, all or a part of which have heretofore been ...
• Florida Taxation And Finance Code Section 218.05; Certain bonds sold to Federal Government, etc., validated.
  (1) All bonds heretofore issued for the purpose of financing or aiding in financing any work, undertaking or project by any public body to which ...
• Florida Taxation And Finance Code Section 218.06; Transfer of funds by county commissioners with relation to public works grants.
  (1) Boards of county commissioners of the several counties of the state, whenever it may be necessary to meet the requirements of the United States ...
• Florida Taxation And Finance Code Section 218.075; Reduction or waiver of permit processing fees.
  Notwithstanding any other provision of law, the Department of Environmental Protection and the water management districts shall reduce or waive permit processing fees for counties ...
• Florida Taxation And Finance Code Section 218.076; Reduction or waiver of certain permit processing fees.
  Notwithstanding any other provision of law, the Department of Environmental Protection shall waive processing fees for renewals of exemptions from the Class G-II ground ...
• Florida Taxation And Finance Code Section 218.077; Minimum wage requirements by political subdivisions; restrictions.
  (1) As used in this section, the term: (a) "Employee" means any natural person who is entitled under federal law to receive a federal minimum ...
• Florida Taxation And Finance Code Section 218.078; Minimum wage establishment by tribal governments.
  This act shall not prohibit a federally authorized and recognized tribal government from establishing a minimum wage in excess of the federal minimum wage for ...
• Florida Taxation And Finance Code Section 218.20; Short title.
  This part shall be known, and may be cited, as the "Florida Revenue Sharing Act of ...
• Florida Taxation And Finance Code Section 218.21; Definitions.
  As used in this part, the following words and terms shall have the meanings ascribed them in this section, except where the context clearly indicates ...
• Florida Taxation And Finance Code Section 218.215; Revenue sharing trust funds; creation and distribution.
  (1) The Revenue Sharing Trust Fund for Counties is hereby created. All revenue designated for deposit in such fund shall be deposited by the appropriate ...
• Florida Taxation And Finance Code Section 218.23; Revenue sharing with units of local government.
  (1) To be eligible to participate in revenue sharing beyond the minimum entitlement in any fiscal year, a unit of local government is required to ...
• Florida Taxation And Finance Code Section 218.245; Revenue sharing; apportionment.
  (1) The apportionment factor for all eligible counties shall be composed of three equally weighted portions as follows: (a) Each eligible county's percentage of ...
• Florida Taxation And Finance Code Section 218.25; Limitation of shared funds; holders of bonds protected; limitation on use of second guaranteed entitlement for counties.
  (1) Except as provided in subsection (2) with respect to the second guaranteed entitlement for counties, local governments shall not use any portion of the ...
• Florida Taxation And Finance Code Section 218.26; Administration; distribution schedule.
  (1) The department is empowered to promulgate rules and regulations and to issue special instructions to local governments as required to carry out the provisions ...
• Florida Taxation And Finance Code Section 218.30; Short title.
  This part shall be known and may be cited as the "Uniform Local Government Financial Management and Reporting ...
• Florida Taxation And Finance Code Section 218.31; Definitions.
  As used in this part, except where the context clearly indicates a different meaning: (1) "Local governmental entity" means a county agency, a municipality, or ...
• Florida Taxation And Finance Code Section 218.32; Annual financial reports; local governmental entities.
  (1)(a) Each local governmental entity that is determined to be a reporting entity, as defined by generally accepted accounting principles, and each independent special ...
• Florida Taxation And Finance Code Section 218.322; County and municipal transportation program data.
  Each county and municipality shall annually provide the Department of Transportation with uniform program data. The data must conform to the local governmental entity's ...
• Florida Taxation And Finance Code Section 218.33; Local governmental entities; establishment of uniform fiscal years and accounting practices and procedures.
  (1) Each local governmental entity shall begin its fiscal year on October 1 of each year and end it on September 30. (2) Each local ...
• Florida Taxation And Finance Code Section 218.335; Local governmental entity; authority to charge interest on overdue payments.
  A local governmental entity may impose an interest penalty on any amount due and owing to it from another local governmental entity if payment of ...
• Florida Taxation And Finance Code Section 218.35; County fee officers; financial matters.
  (1) Each county fee officer shall establish an annual budget for his or her office which shall clearly reflect the revenues available to said office ...
• Florida Taxation And Finance Code Section 218.36; County officers; record and report of fees and disposition of same.
  (1) Each county officer who receives any expenses or compensation in fees, commissions, or other remuneration shall keep a complete record of all fees, commissions, ...
• Florida Taxation And Finance Code Section 218.369; Definitions applicable to ss. 218.37-218.386.
  As used in this section and in ss. 218.37, 218.38, 218.385, and 218.386, the term "unit of local government," except where ...
• Florida Taxation And Finance Code Section 218.37; Powers and duties of Division of Bond Finance; advisory council.
  (1) The Division of Bond Finance of the State Board of Administration, with respect to both general obligation bonds and revenue bonds, shall: (a) Provide ...
• Florida Taxation And Finance Code Section 218.38; Notice of bond issues required; verification.
  (1)(a) Each unit of local government shall furnish the Division of Bond Finance of the State Board of Administration a complete description of all ...
• Florida Taxation And Finance Code Section 218.385; Local government bonds; sale.
  (1) All general obligation bonds and revenue bonds sold by a unit of local government, as defined in s. 218.369, shall be sold at ...
• Florida Taxation And Finance Code Section 218.386; Bonds; finder's fees prohibited.
  (1)(a) As used in this section, "finder" means a person who is not regularly employed by, or not a partner or officer of, an ...
• Florida Taxation And Finance Code Section 218.39; Annual financial audit reports.
  (1) If, by the first day in any fiscal year, a local governmental entity, district school board, charter school, or charter technical career center has ...
• Florida Taxation And Finance Code Section 218.391; Auditor selection procedures.
  (1) Each local governmental entity, district school board, charter school, or charter technical career center, prior to entering into a written contract pursuant to subsection (...
• Florida Taxation And Finance Code Section 218.40; Short title.
  This part shall be known, and may be cited, as the "Investment of Local Government Surplus Funds ...
• Florida Taxation And Finance Code Section 218.401; Purpose.
  It is the intent of this part to promote, through state assistance, the maximization of net interest earnings on invested surplus funds of local units ...
• Florida Taxation And Finance Code Section 218.403; Definitions.
  The following words or terms, when used in this part, shall have the following meanings: (1) "Chief financial officer" means the mayor, manager, administrator, clerk, ...
• Florida Taxation And Finance Code Section 218.405; Local Government Surplus Funds Trust Fund; creation.
  There is hereby created a Local Government Surplus Funds Trust Fund to be administered by the State Board of Administration and to be composed of ...
• Florida Taxation And Finance Code Section 218.407; Local government investment authority.
  (1) Upon determination by the governing body that it is in the interest of the unit of local government to deposit surplus funds in the ...
• Florida Taxation And Finance Code Section 218.409; Administration of the trust fund.
  (1) Upon receipt of the resolution from the local governing body, the State Board of Administration shall accept all wire transfers of funds into the ...
• Florida Taxation And Finance Code Section 218.411; Authorization for state technical and advisory assistance.
  (1) The State Board of Administration is authorized, upon request, to assist local governments in investing funds that are temporarily in excess of operating needs ...
• Florida Taxation And Finance Code Section 218.412; Rulemaking authority.
  The State Board of Administration may adopt rules as it deems necessary to carry out the provisions of this part for the administration of the ...
• Florida Taxation And Finance Code Section 218.415; Local government investment policies.
  Investment activity by a unit of local government must be consistent with a written investment plan adopted by the governing body, or in the absence ...
• Florida Taxation And Finance Code Section 218.50; Short title.
  Sections 218.50-218.504 may be cited as the "Local Governmental Entity, Charter School, and District School Board Financial Emergencies ...
• Florida Taxation And Finance Code Section 218.501; Purposes.
  The purposes of ss. 218.50-218.504 are: (1) To promote the fiscal responsibility of local governmental entities, charter schools, and district school boards. (...
• Florida Taxation And Finance Code Section 218.502; Definition.
  As used in ss. 218.50-218.504, the term "local governmental entity" means a county, municipality, or special ...
• Florida Taxation And Finance Code Section 218.503; Determination of financial emergency.
  (1) Local governmental entities, charter schools, and district school boards shall be subject to review and oversight by the Governor, charter school sponsor, or the ...
• Florida Taxation And Finance Code Section 218.5031; Ratification of certain municipal parking surcharges.
  Any ordinance of any municipality imposing a surcharge pursuant to s. 132, chapter 99-251, Laws of Florida, is hereby ratified. All acts and proceedings, ...
• Florida Taxation And Finance Code Section 218.504; Cessation of state action.
  The Governor or the Commissioner of Education, as appropriate, has the authority to terminate all state actions pursuant to ss. 218.50-218.504. Cessation ...
• Florida Taxation And Finance Code Section 218.60; Definitions.
  (1) As used in this part, unless the context clearly indicates a different meaning: (a) "Population" means the latest official state estimate of population certified ...
• Florida Taxation And Finance Code Section 218.61; Local government half-cent sales tax; designated proceeds; trust fund.
  (1) Each participating county or municipal government shall receive a portion of the local government half-cent sales tax, as provided in this part. (2) ...
• Florida Taxation And Finance Code Section 218.62; Distribution formulas.
  (1) Each participating county and municipal government shall receive a proportion of moneys earmarked for distribution within that county. (2) The proportion for each county ...
• Florida Taxation And Finance Code Section 218.63; Participation requirements.
  (1) Only those units of local government which meet the eligibility requirements for revenue sharing pursuant to s. 218.23 shall participate in the local ...
• Florida Taxation And Finance Code Section 218.64; Local government half-cent sales tax; uses; limitations.
  (1) The proportion of the local government half-cent sales tax received by a county government based on two-thirds of the incorporated area population ...
• Florida Taxation And Finance Code Section 218.65; Emergency distribution.
  (1) Each county government which meets the provisions of subsection (2) or subsection (8) and which participates in the local government half-cent sales tax ...
• Florida Taxation And Finance Code Section 218.66; Special distributions for contested property taxes.
  (1) In the event that an action to contest a tax assessment is brought by a taxpayer in a county or municipality participating in the ...
• Florida Taxation And Finance Code Section 218.67; Distribution for fiscally constrained counties.
  (1) Each county that is entirely within a rural area of critical economic concern as designated by the Governor pursuant to s. 288.0656 or ...
• Florida Taxation And Finance Code Section 218.70; Popular name.
  This part may be cited as the "Local Government Prompt Payment ...
• Florida Taxation And Finance Code Section 218.71; Purpose and policy.
  (1) The purpose of this part is: (a) To provide for prompt payments by local governmental entities and their institutions and agencies. (b) To provide ...
• Florida Taxation And Finance Code Section 218.72; Definitions.
  As used in this part: (1) "Proper invoice" means an invoice which conforms with all statutory requirements and with all requirements that have been specified ...
• Florida Taxation And Finance Code Section 218.73; Timely payment for nonconstruction services.
  The time at which payment is due for a purchase other than construction services by a local governmental entity must be calculated from: (1) The ...
• Florida Taxation And Finance Code Section 218.735; Timely payment for purchases of construction services.
  (1) The due date for payment for the purchase of construction services by a local governmental entity is determined as follows: (a) If an agent ...
• Florida Taxation And Finance Code Section 218.74; Procedures for calculation of payment due dates.
  (1) Each local governmental entity shall establish procedures whereby each payment request or invoice received by the local governmental entity is marked as received on ...
• Florida Taxation And Finance Code Section 218.75; Mandatory interest.
  No contract between a local governmental entity and a vendor or a provider of construction services shall prohibit the collection of late payment interest charges ...
• Florida Taxation And Finance Code Section 218.76; Improper payment request or invoice; resolution of disputes.
  (1) In any case in which an improper payment request or invoice is submitted by a vendor, the local governmental entity shall, within 10 days ...
• Florida Taxation And Finance Code Section 218.77; Payment by federal funds.
  A local governmental entity which intends to pay for a purchase with federal funds shall not make such purchase without reasonable assurance that federal funds ...
• Florida Taxation And Finance Code Section 218.78; Report of interest.
  If the total amount of interest paid during the preceding fiscal year exceeds $250, each local governmental entity shall, during December of each year, report ...
• Florida Taxation And Finance Code Section 218.79; Repeal of conflicting laws.
  All laws and parts of laws in conflict with this part are ...
• Florida Taxation And Finance Code Section 218.80; Public Bid Disclosure Act.
  (1) This section may be cited as the "Public Bid Disclosure Act." (2) It is the intent of the Legislature that a local governmental entity ...
• Florida Taxation And Finance Code Section 219.01; Definitions.
  The following words, terms and phrases, when used in this act, shall have the meaning ascribed to them in this section, except where the context ...
• Florida Taxation And Finance Code Section 219.02; Handling of public money.
  (1) It shall be the duty of each officer to issue a receipt for each collection of public money made by him or her, a ...
• Florida Taxation And Finance Code Section 219.03; Deputies and employees.
  Each deputy and employee handling public money in county offices may be placed under bond by the officer, and the premium on the bond may ...
• Florida Taxation And Finance Code Section 219.04; Cash book.
  Each officer as defined in this act, shall keep a cash book, or books, wherein shall be entered daily all receipts and disbursements of public ...
• Florida Taxation And Finance Code Section 219.05; Depositories.
  (1) Public money, as defined in this act, may be deposited in a depository qualified under the provisions of chapter 136. Such deposits shall be ...
• Florida Taxation And Finance Code Section 219.06; Income and expenses.
  (1) Each officer whose compensation for his or her official duties is paid wholly or partly by fees or commissions, or fees and commissions, shall ...
• Florida Taxation And Finance Code Section 219.07; Disbursements.
  Each officer shall, not later than 7 working days from the close of the week in which the officer received the funds, distribute the money ...
• Florida Taxation And Finance Code Section 219.075; Investment of surplus funds by county officers.
  (1)(a) Except when another procedure is prescribed by law or by ordinance as to particular funds, a tax collector or any other county officer ...
• Florida Taxation And Finance Code Section 219.08; Continuing duty.
  Each of the duties required to be performed or done under the provisions of this act which is not done or performed at or within ...
• Florida Taxation And Finance Code Section 219.201; Handling of public funds.
  No public funds shall be retained in the custody of the supervisor in an amount in excess of the burglary, theft, and robbery insurance coverage ...
• Florida Taxation And Finance Code Section 220.02; Legislative intent.
  (1) It is the intent of the Legislature in enacting this code to impose a tax upon all corporations, organizations, associations, and other artificial entities ...
• Florida Taxation And Finance Code Section 220.03; Definitions.
  (1) SPECIFIC TERMS.--When used in this code, and when not otherwise distinctly expressed or manifestly incompatible with the intent thereof, the following terms shall ...
• Florida Taxation And Finance Code Section 220.11; Tax imposed.
  (1) A tax measured by net income is hereby imposed on every taxpayer for each taxable year commencing on or after January 1, 1972, and ...
• Florida Taxation And Finance Code Section 220.12; "Net income" defined.
  For purposes of this code, a taxpayer's net income for a taxable year shall be its adjusted federal income, or that share of its ...
• Florida Taxation And Finance Code Section 220.13; "Adjusted federal income" defined.
  (1) The term "adjusted federal income" means an amount equal to the taxpayer's taxable income as defined in subsection (2), or such taxable income ...
• Florida Taxation And Finance Code Section 220.131; Adjusted federal income; affiliated groups.
  (1) Notwithstanding any prior election made with respect to consolidated returns, and subject to subsection (5), for taxable years beginning on or after September 1, ...
• Florida Taxation And Finance Code Section 220.14; Exemption.
  (1) In computing a taxpayer's liability for tax under this code, there shall be exempt from the tax $5,000 of net income as ...
• Florida Taxation And Finance Code Section 220.15; Apportionment of adjusted federal income.
  (1) Except as provided in ss. 220.151 and 220.152, adjusted federal income as defined in s. 220.13 shall be apportioned to this ...
• Florida Taxation And Finance Code Section 220.1501; Rulemaking authority to implement s. 220.15(2)(c), (4)(c), and (8).
  The Department of Revenue has authority to adopt rules pursuant to the Administrative Procedure Act to implement s. 220.15(2)(c), (4)(c), and (...
• Florida Taxation And Finance Code Section 220.151; Apportionment; methods for special industries.
  (1)(a) Except as provided in paragraph (b), the tax base of an insurance company for a taxable year or period shall be apportioned to ...
• Florida Taxation And Finance Code Section 220.152; Apportionment; other methods.
  If the apportionment methods of ss. 220.15 and 220.151 do not fairly represent the extent of a taxpayer's tax base attributable to ...
• Florida Taxation And Finance Code Section 220.16; Allocation of nonbusiness income.
  Nonbusiness income shall be allocated as follows: (1)(a) Net rents and royalties from real property located in this state are allocable to this state. (...
• Florida Taxation And Finance Code Section 220.181; Enterprise zone jobs credit.
  (1)(a) There shall be allowed a credit against the tax imposed by this chapter to any business located in an enterprise zone which demonstrates ...
• Florida Taxation And Finance Code Section 220.182; Enterprise zone property tax credit.
  (1)(a) Beginning July 1, 1995, there shall be allowed a credit against the tax imposed by this chapter to any business which establishes a ...
• Florida Taxation And Finance Code Section 220.183; Community contribution tax credit.
  (1) AUTHORIZATION TO GRANT COMMUNITY CONTRIBUTION TAX CREDITS; LIMITATIONS ON INDIVIDUAL CREDITS AND PROGRAM SPENDING.-- (a) There shall be allowed a credit of 50 percent ...
• Florida Taxation And Finance Code Section 220.184; Hazardous waste facility tax credit.
  (1) A credit against the tax imposed by this chapter shall be allowed to the owner of any commercial hazardous waste facility who incurs expenses ...
• Florida Taxation And Finance Code Section 220.1845; Contaminated site rehabilitation tax credit.
  (1) AUTHORIZATION FOR TAX CREDIT; LIMITATIONS.-- (a) A credit in the amount of 50 percent of the costs of voluntary cleanup activity that is integral ...
• Florida Taxation And Finance Code Section 220.185; State housing tax credit.
  (1) DEFINITIONS.--As used in this section, the term: (a) "Credit period" means the period of 5 years beginning with the year the project is ...
• Florida Taxation And Finance Code Section 220.186; Credit for Florida alternative minimum tax.
  (1) A taxpayer required to determine taxable income pursuant to s. 220.13(2)(k) shall be allowed a credit against the tax imposed by ...
• Florida Taxation And Finance Code Section 220.187; Credits for contributions to nonprofit scholarship-funding organizations.
  (1) PURPOSE.--The purpose of this section is to: (a) Encourage private, voluntary contributions to nonprofit scholarship-funding organizations. (b) Expand educational opportunities for children ...
• Florida Taxation And Finance Code Section 220.1895; Rural Job Tax Credit and Urban High-Crime Area Job Tax Credit.
  There shall be allowed a credit against the tax imposed by this chapter amounts approved by the Office of Tourism, Trade, and Economic Development pursuant ...
• Florida Taxation And Finance Code Section 220.19; Child care tax credits.
  (1) AUTHORIZATION TO GRANT TAX CREDITS; LIMITATIONS.-- (a)1. A credit of 50 percent of the startup costs of child care facilities operated by a ...
• Florida Taxation And Finance Code Section 220.191; Capital investment tax credit.
  (1) DEFINITIONS.--For purposes of this section: (a) "Commencement of operations" means the beginning of active operations by a qualifying business of the principal function ...
• Florida Taxation And Finance Code Section 220.192; Renewable energy technologies investment tax credit.
  (1) DEFINITIONS.--For purposes of this section, the term: (a) "Biodiesel" means biodiesel as defined in s. 212.08(7)(ccc). (b) "Eligible costs" means: ...
• Florida Taxation And Finance Code Section 220.193; Florida renewable energy production credit.
  (1) The purpose of this section is to encourage the development and expansion of facilities that produce renewable energy in Florida. (2) As used in ...
• Florida Taxation And Finance Code Section 220.21; Returns and records; regulations.
  (1) Every taxpayer liable for the tax imposed by this code shall keep such records, render such statements, make such returns and notices, and comply ...
• Florida Taxation And Finance Code Section 220.211; Penalties; incomplete return.
  (1) In the case where an incomplete return is made, notwithstanding that no tax is finally determined to be due for the taxable year, there ...
• Florida Taxation And Finance Code Section 220.22; Returns; filing requirement.
  (1) A return with respect to the tax imposed by this code shall be made by every taxpayer for each taxable year in which such ...
• Florida Taxation And Finance Code Section 220.221; Returns; signing and verification.
  (1) A return or notice required of a taxpayer shall be signed by an officer duly authorized so to act or, in the case of ...
• Florida Taxation And Finance Code Section 220.222; Returns; time and place for filing.
  (1) Returns required by this code shall be filed with the office of the department in Leon County or at such other place as the ...
• Florida Taxation And Finance Code Section 220.23; Federal returns.
  (1) Any taxpayer required to make a return for a taxable year under this code may, at any time that a deficiency could be assessed ...
• Florida Taxation And Finance Code Section 220.24; Declaration of estimated tax.
  (1) Every taxpayer shall make a declaration of estimated tax for the taxable year, in such form as the department shall prescribe, if the amount ...
• Florida Taxation And Finance Code Section 220.241; Declaration; time for filing.
  A declaration of estimated tax under this code shall be filed on or before the 1st day of the 5th month of each taxable year, ...
• Florida Taxation And Finance Code Section 220.242; Declaration as return.
  All the provisions of this part and of s. 213.053, relating to confidentiality, shall be applicable with respect to declarations of estimated tax unless ...
• Florida Taxation And Finance Code Section 220.31; Payments; due date.
  (1) Every taxpayer required to file a return under this code or a notification under s. 220.23(2) shall, without assessment, notice, or demand, ...
• Florida Taxation And Finance Code Section 220.32; Payments of tentative tax.
  (1) In connection with any extension of the time for filing a return under s. 220.222(2), the taxpayer shall file a tentative tax ...
• Florida Taxation And Finance Code Section 220.33; Payments of estimated tax.
  A taxpayer required to file a declaration of estimated tax pursuant to s. 220.24 shall pay such estimated tax as follows: (1) If the ...
• Florida Taxation And Finance Code Section 220.34; Special rules relating to estimated tax.
  (1) Any amount paid as estimated tax shall be deemed assessed upon the due date for the taxpayer's return for the taxable year, determined ...
• Florida Taxation And Finance Code Section 220.41; Taxable year.
  (1) For purposes of the tax imposed by this code and the returns required to be filed, the taxable year of a taxpayer shall be ...
• Florida Taxation And Finance Code Section 220.42; Methods of accounting.
  (1) For purposes of this code, a taxpayer's method of accounting shall be the same as such taxpayer's method of accounting for federal ...
• Florida Taxation And Finance Code Section 220.43; Reference to federal determinations.
  (1) To the extent not inconsistent with the provisions of this code or forms or regulations prescribed by the department, each taxpayer making a return ...
• Florida Taxation And Finance Code Section 220.44; Adjustments.
  If it appears to the director that any agreement, understanding, or arrangement exists between any taxpayers, or between any taxpayer and any other person, which ...
• Florida Taxation And Finance Code Section 220.51; Promulgation of rules and regulations.
  In accordance with the Administrative Procedure Act, chapter 120, the department is authorized to make, promulgate, and enforce such reasonable rules and regulations, and to ...
• Florida Taxation And Finance Code Section 220.52; Arrangement and captions.
  No inference, implication, or presumption of legislative construction shall be drawn or made by reason of the location or grouping of any particular sections or ...
• Florida Taxation And Finance Code Section 220.54; Administration of law.
  The cost of preparing and distributing printed documents, reports, forms, and paraphernalia for the collection of the tax imposed by this code and the inspection ...
• Florida Taxation And Finance Code Section 220.62; Definitions.
  For purposes of this part: (1) The term "bank" means a bank holding company registered under the Bank Holding Company Act of 1956 of the ...
• Florida Taxation And Finance Code Section 220.63; Franchise tax imposed on banks and savings associations.
  (1) A franchise tax measured by net income is hereby imposed on every bank and savings association for each taxable year commencing on or after ...
• Florida Taxation And Finance Code Section 220.64; Other provisions applicable to franchise tax.
  To the extent that they are not manifestly incompatible with the provisions of this part, parts I, III, IV, V, VI, VIII, IX, and X ...
• Florida Taxation And Finance Code Section 220.65; Discharge of tax liability.
  The tax imposed by this part shall be in lieu of, and no bank or savings association shall be subject to, the tax imposed under ...
• Florida Taxation And Finance Code Section 220.701; Collection authority.
  The department shall collect the taxes imposed by this chapter and shall pay all moneys received by it into the General Revenue Fund of the ...
• Florida Taxation And Finance Code Section 220.703; Assessment.
  (1) The amount of tax which is shown to be due on any return shall be deemed assessed on the date of filing the return, ...
• Florida Taxation And Finance Code Section 220.705; Limitation on assessment.
  No deficiency shall be assessed with respect to a taxable year for which a return was filed unless a notice of deficiency for such year ...
• Florida Taxation And Finance Code Section 220.707; Notice and demand.
  (1) As soon as practicable after an amount payable under this chapter is deemed assessed under s. 220.703 or any other provision of this ...
• Florida Taxation And Finance Code Section 220.709; Deficiency determinations.
  (1) As soon as practicable after a return is filed, the department shall examine it to determine the correct amount of tax. If the department ...
• Florida Taxation And Finance Code Section 220.711; Notice of deficiency.
  A notice of deficiency issued under this chapter shall set forth, in addition to the amount of tax and any penalties, a computation of the ...
• Florida Taxation And Finance Code Section 220.713; Assessment after notice.
  Upon the expiration of 60 days after the date on which it was issued (150 days, if the taxpayer is outside the United States), a ...
• Florida Taxation And Finance Code Section 220.715; Waiver of restrictions on assessment.
  At any time, whether or not a notice of deficiency has been issued, a taxpayer shall have the right to waive the restrictions on assessment ...
• Florida Taxation And Finance Code Section 220.717; Protest of proposed assessment.
  (1) Within 60 days (150 days if the taxpayer is outside the United States) after the issuance of a notice of deficiency, the taxpayer may ...
• Florida Taxation And Finance Code Section 220.719; Jeopardy assessments.
  (1) If the department finds that a taxpayer is about to depart from the state, to conceal its property, or to do any other act ...
• Florida Taxation And Finance Code Section 220.721; Overpayments; credits.
  (1) If, after a return has been filed, the department finds that the tax paid with the return is more than the correct amount, it ...
• Florida Taxation And Finance Code Section 220.723; Overpayments; interest.
  (1) Interest shall be allowed and paid in accordance with the provisions of s. 220.807 upon any overpayment of a tax imposed by this ...
• Florida Taxation And Finance Code Section 220.725; Overpayments; refunds.
  (1) Every claim for refund shall be filed with the department in writing, in such form as the department may by regulation prescribe, and shall ...
• Florida Taxation And Finance Code Section 220.727; Limitations on claims for refund.
  (1) Except as otherwise provided in this section: (a) A claim for refund must be filed within the period specified in s. 215.26(2); ...
• Florida Taxation And Finance Code Section 220.731; Investigations.
  For the purpose of administering and enforcing the provisions of this chapter, the department or any officer, agent, or employee of the department designated by ...
• Florida Taxation And Finance Code Section 220.733; Actions to recover taxes.
  At any time that the department might commence proceedings for a levy under this chapter, it may bring an action in any court of competent ...
• Florida Taxation And Finance Code Section 220.735; Production of witnesses and records.
  (1) The department, or any officer or employee of the department designated by the executive director in writing or by regulation, shall at its, her, ...
• Florida Taxation And Finance Code Section 220.737; Amounts less than $1.
  (1) The department may by regulation provide that if a total amount of less than $1 is payable, refundable, or creditable, such amount either may ...
• Florida Taxation And Finance Code Section 220.739; Procedure for notices.
  Whenever notice is required by this chapter, such notice shall, if not otherwise provided, be given to the taxpayer by personal delivery by an agent ...
• Florida Taxation And Finance Code Section 220.801; Penalties; failure to timely file returns.
  (1) In case of failure to file any tax return required under this chapter on the date prescribed therefor, including any extensions thereof, there shall ...
• Florida Taxation And Finance Code Section 220.803; Penalties; failure to pay tax.
  (1) If any part of a deficiency is due to negligence or intentional disregard of rules and regulations prescribed by or under this chapter, but ...
• Florida Taxation And Finance Code Section 220.805; Assessment of penalties.
  The penalties provided by this part shall be paid upon notice and demand and shall be assessed, collected, and paid in the same manner as ...
• Florida Taxation And Finance Code Section 220.807; Determination of rate of interest.
  (1) The annual rate of interest applicable to this chapter shall be the adjusted rate established by the executive director of the Department of Revenue ...
• Florida Taxation And Finance Code Section 220.809; Interest on deficiencies.
  (1) Except as provided in s. 220.23(2)(c), if any amount of tax imposed by this chapter is not paid on or before ...
• Florida Taxation And Finance Code Section 220.813; Liens; attachment and notice.
  (1) The state shall have a lien for all or any portion of the tax or any penalty, or for any amount of interest which ...
• Florida Taxation And Finance Code Section 220.815; Liens; priority and filing.
  (1) Nothing in this part shall be construed to give the state a preference over the perfected rights of any bona fide purchaser, mortgagee, judgment ...
• Florida Taxation And Finance Code Section 220.819; Liens; release.
  (1) The department may release all or any portion of the property subject to a lien if it determines that the release will not endanger ...
• Florida Taxation And Finance Code Section 220.821; Liens; certificates of release.
  (1) The department shall issue a certificate of complete or partial release of lien: (a) To the extent that the fair market value of any ...
• Florida Taxation And Finance Code Section 220.823; Liens; costs.
  The department shall not be required to furnish any bond or to make a deposit or to pay any costs or fees of any court ...
• Florida Taxation And Finance Code Section 220.825; Liens; foreclosure.
  In addition to any other remedy provided by the laws of this state, and provided that no hearing or proceedings for review provided by this ...
• Florida Taxation And Finance Code Section 220.827; Collection procedures.
  (1) In addition to any other remedy provided by the laws of this state, if any tax imposed by this chapter is not paid within ...
• Florida Taxation And Finance Code Section 220.829; Liability of transferees.
  The liability of a transferee of a taxpayer for any tax, penalty, or interest due shall be assessed, paid, and collected in the same manner ...
• Florida Taxation And Finance Code Section 220.901; Willful and fraudulent acts.
  Any taxpayer who is subject to the provisions of this chapter and who willfully fails to file a return or keep required books and records, ...
• Florida Taxation And Finance Code Section 220.903; Willful failure to pay over.
  Any person who accepts money from a taxpayer that is due to the department, for the purpose of acting as the taxpayer's agent to ...
• Florida Taxation And Finance Code Section 220.905; Aiding and abetting.
  Any person who aids, abets, counsels, or conspires to commit any of the acts described in s. 220.901 or s. 220.903 shall be ...
• Florida Taxation And Finance Code Section 221.01; Emergency excise tax; generally.
  (1) The department shall charge and collect an emergency excise tax for each taxable year from every taxpayer liable for the tax imposed by, and ...
• Florida Taxation And Finance Code Section 221.02; Credit for emergency excise tax paid.
  The emergency excise tax paid pursuant to s. 221.01 plus any credit or carryover properly applied to reduce the amount of the emergency excise ...
• Florida Taxation And Finance Code Section 221.04; Administration of tax.
  (1) To the extent that they are not manifestly incompatible with the provisions of this chapter, the same powers, duties, and privileges imposed by chapters ...
• Florida Taxation And Finance Code Section 221.05; Nonseverability of certain provisions.
  If any provision of s. 1 or s. 3, chapter 82-232, Laws of Florida, is held to be invalid or inoperative for any reason, ...

Last modified: November 21, 2006