Florida Statutes Part II - Administrative, Collection, And Enforcement Procedures (Ss. 199.202-199.303)

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...
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, assist...
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 this...
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 audit is commenced by...
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 of...
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 state.(2) Every...
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 third...
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. 199.023(1)(d),...
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, ineffective,...

Last modified: September 23, 2016