Chapter 213 State Revenue Laws: General Provisions
- 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 protected...
- 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...
- 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 places. History.--s. 4, ch....
- 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...
- 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,...
- 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...
- 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 funds; (d) Chapter 185, municipal police officers'...
- 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 the...
- 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 before...
- 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...
- 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 revenue laws. (2) The executive...
- 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...
- 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...
- 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 state...
- 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 by...
- 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...
- 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 taxes, interest,...
- 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 of...
- 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...
- 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 assessment...
- 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, shall...
- 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 is...
- 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...
- 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 refund...
- 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 as amended and...
- 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 for...
- 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 notice...
- 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 taxpayer...
- 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 of certified...
- 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...
- 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 to:...
- 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 a...
- 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 tolled for a period...
- 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 records...
- 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 state....
- 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 revocation...
- 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 her...
- 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 and use...
- 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...
- 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...
- 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 his...
- 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...
- 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 create...
- 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...
- 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 give...
- 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 a payment,...
- 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 where...
- 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 moment...
- 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 make...
