52 sections in this chapter.
Fla. Stat. § 213.015 Taxpayer rights
14.5K chars
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 during tax assessment, collection, and enforcement processes administered under the revenue laws of this state. T…
Fla. Stat. § 213.018 Taxpayer problem resolution program; taxpayer assistance orders
2.7K chars
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 been addressed or remedied through normal administrative proceedings or operational procedures and to assure tha…
Fla. Stat. § 213.025 Audits, inspections, and interviews
0.2K chars
Except in criminal and internal investigations, the department shall conduct its audits, inspections of records, and interviews at reasonable times and places.
Fla. Stat. § 213.05 Department of Revenue; control and administration of revenue laws
1.8K chars
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, assessments; chapter 194, administrative and judicial review of property taxes; chapter 195, property as…
Fla. Stat. § 213.051 Service of subpoenas
0.4K chars
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 any of his or her assistants designated in writing by the executive director, shall be authorized to serve subpoenas and subpoe…
Fla. Stat. § 213.053 Confidentiality and information sharing
51.1K chars
(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’ retirement trust funds;(e) Chapter 198, estate taxes;(f) Chapter 1…
Fla. Stat. § 213.0532 Information-sharing agreements with financial institutions
7.1K chars
(1) As used in this section, the term:(a) “Account” means a demand deposit account, checking or negotiable withdrawal order account, savings account, time deposit account, or money market mutual fund account.(b) “Department” means the Department of Revenue.(c) “Financial institut…
Fla. Stat. § 213.0535 Registration Information Sharing and Exchange Program
11.4K chars
(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 program shall share the tax administration information specified in this section in the format pre…
Fla. Stat. § 213.0537 Electronic notification with affirmative consent
3.6K chars
(1) Notwithstanding any other provision of law, the Department of Revenue may send notices electronically, by postal mail, or both. Electronic transmission may be used only with the affirmative consent of the taxpayer or its representative. Documents sent pursuant to this section…
Fla. Stat. § 213.055 Declared emergency; waiver or suspension of specified revenue laws and other requirements
12.2K chars
(1)(a) The Governor and Cabinet may grant refunds of state and local taxes on motor and diesel fuel donated during a state of emergency declared pursuant to s. 252.36 for official emergency use in cases in which the state solicits the donation. The refunds may be implemented by a…
Fla. Stat. § 213.06 Rules of department; circumstances requiring emergency rules
1.6K chars
(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 director of the department may adopt emergency rules pursuant to s. 120.54 on behalf of the department when the effec…
Fla. Stat. § 213.071 Certification under seal of certain records by executive director
0.3K chars
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 custody, keeping, and care by law. Such certified copies shall have the same force and effect as evidence as would the original…
Fla. Stat. § 213.10 Deposit of tax moneys collected
0.3K chars
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 provided, the Department of Revenue may use separate clearing trust funds to account for the collection and distribution of tax moneys.
Fla. Stat. § 213.12 Certain state-chartered financial institutions; immunity from certain state and local taxes
1.6K chars
(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 and local taxation that national banking associations have from time to time under the statutes of the United States.(2) All credit…
Fla. Stat. § 213.13 Electronic remittance and distribution of funds collected by clerks of the court
4.2K chars
(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 clerks of the court. These procedures must be developed jointly by the Department of R…
Fla. Stat. § 213.131 Clerks of the Court Trust Fund within the Department of Revenue
0.1K chars
The Clerks of the Court Trust Fund is created within the Department of Revenue.
Fla. Stat. § 213.21 Informal conferences; compromises
30.5K chars
(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, and penalties and the denial of refunds, and for informal hearings under ss. 120.569 and 12…
Fla. Stat. § 213.22 Technical assistance advisements
4.8K chars
(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 a stated transaction or event, under existing statutes, rules, or policies. After the issuance of an assessment…
Fla. Stat. § 213.2201 Publications by the department
1.0K chars
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 form for free distribution in this state. The department may make charges for these technical and educational publications and m…
Fla. Stat. § 213.23 Consent agreements extending the period subject to assessment or available for refund
2.8K chars
(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 may be issued or a claim for refund may be filed with respect of any tax, license, or fee collected by the Department of…
Fla. Stat. § 213.235 Determination of interest on deficiencies
3.3K chars
(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 be the adjusted rate established by the executive director of the department under subsection (2), unless a lower rate …
Fla. Stat. § 213.24 Accrual of penalties and interest on deficiencies; deficiency billing costs
6.5K chars
(1) If notice and demand is made for the payment of any amount due under laws applicable to this chapter and if such amount is paid within 30 days after the date of such billing or notice and demand, no additional penalties or interest under this section on the amount so paid sha…
Fla. Stat. § 213.25 Refunds; credits; right of setoff
0.2K chars
If a tax refund or tax credit is due to a taxpayer, the department may reduce the refund or credit to the extent of any billings not subject to protest under s. 213.21 or chapter 443 for any tax owed by the taxpayer.
Fla. Stat. § 213.255 Interest
10.9K chars
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 application must be filed with the department within the time specified by s. 215.26.(2) A refund application shall not be processed…
Fla. Stat. § 213.256 Simplified Sales and Use Tax Administration Act
20.1K chars
(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 adopted on January 27, 2001, by the Executive Committee of the National Conference of State Legislatures.(c) “Ce…
Fla. Stat. § 213.26 Contracts with county tax collectors
3.9K chars
(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 which the department has generated a bill or notice. The department shall execute a contract with the tax…
Fla. Stat. § 213.27 Contracts with debt collection agencies and certain vendors
8.7K chars
(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 has been generated, contract with any debt collection agency or attorney doing business within or without this state for the colle…
Fla. Stat. § 213.28 Contracts with private auditors
5.9K chars
(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 accounts. It is further the intent of the Legislature that contracts not be used to supplant existing departmental staff o…
Fla. Stat. § 213.285 Certified audits
15.7K chars
(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 public accountants which is administered by an independent provider and w…
Fla. Stat. § 213.29 Failure to collect and pay over tax or attempt to evade or defeat tax
1.4K chars
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 who willfully fails to collect such tax or truthfully account for and pay over such tax or willfully attempts in any manner to evade or d…
Fla. Stat. § 213.295 Automated sales suppression devices
5.6K chars
(1) As used in this section, the term:(a) “Automated sales suppression device” or “zapper” means a software program that falsifies the electronic records of electronic cash registers or other point-of-sale systems, including, but not limited to, transaction data and transaction r…
Fla. Stat. § 213.30 Compensation for information relating to a violation of the tax laws
4.3K chars
(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:(a) The punishment of, or collection of taxes, penalties, or interest from, any person with respect to…
Fla. Stat. § 213.34 Authority to audit
2.3K chars
(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 revenue law made applicable to this chapter, or otherwise placed under the control and administration of the department, for the purpose…
Fla. Stat. § 213.345 Tolling of periods during an audit
0.7K chars
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 of 1 year if the Department of Revenue has, on or after July 1, 1999, issued a notice of intent to conduct an audit or investigation of the taxpay…
Fla. Stat. § 213.35 Books and records
0.4K chars
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 relating to that tax, such as invoices, bills of lading, and other pertinent records and papers, and shall preserve such books and records…
Fla. Stat. § 213.37 Authority to require sworn statements
0.6K chars
(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.(2) Verification shall be accomplished as provided in s. 92.525(1)(b) and subject to the provisions …
Fla. Stat. § 213.50 Failure to comply; revocation of corporate charter or license to operate a public lodging establishment or public food service establishment; refusal to reinstate charter or license
1.9K chars
(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 of its charter as provided in s. 607.1420.(2) A request for reinstatement of a corporate charter may not be granted by the Divis…
Fla. Stat. § 213.67 Garnishment
14.0K chars
1(1) If a person is delinquent in the payment of any taxes, penalties, interest, costs, surcharges, and fees owed to the department, the executive director or his or her designee may give notice of the amount of such delinquency by registered mail, by personal service, or by elec…
Fla. Stat. § 213.68 Garnishment; collecting entity of counties which self-administer collection of tourist development tax
0.2K chars
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 the same procedure as described in s. 213.67.
Fla. Stat. § 213.69 Authority to issue warrants
1.7K chars
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 taxes listed in s. 213.05 or placed under the control of the department by law. Such warrants may direct:(1) The sheriff of any…
Fla. Stat. § 213.692 Integrated enforcement authority
3.8K chars
(1) If the department files a warrant, notice of lien, or judgment lien certificate against the property of a taxpayer, the department may also revoke all certificates of registration, permits, or licenses issued by the department to that taxpayer.(a) Before the department may re…
Fla. Stat. § 213.70 Taxpayers’ escrow requirement
0.6K chars
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 may require a person who is registered to remit sales tax, motor or diesel fuel tax, or any other transaction-based excise tax admi…
Fla. Stat. § 213.73 Manner and conditions of sale of property subject of a levy by the Department of Revenue
3.5K chars
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 or her designee shall determine a minimum price for which the property shall be sold, and if no person offers at the sale the amount of the minimum pr…
Fla. Stat. § 213.731 Collection action; notice; taxpayer’s protest and review rights
0.8K chars
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 the taxpayer of a notice informing him or her of such impending action or notifying him or her that such action is indicated or authorized in …
Fla. Stat. § 213.732 Jeopardy findings and assessments
7.0K chars
(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 or prolong the jeopardy, the department need not exhaust collection efforts or may exhaust only…
Fla. Stat. § 213.733 Satisfaction of warrant
0.7K chars
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 exists or that the tax liability has been discharged or provided for or the warrant has become unenforceable or was filed in error, the dep…
Fla. Stat. § 213.74 Certificate of sale; deed of real property; legal effect
7.3K chars
(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 to the purchaser a certificate of sale upon payment in full of the purchase price. Such certificate shall set forth a description of the prop…
Fla. Stat. § 213.75 Application of payments
3.7K chars
(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, if payment is made to the department with respect to any of the revenue laws of this state, such payment shall be applied in priority order as f…
Fla. Stat. § 213.755 Filing of returns and payment of taxes by electronic means
10.0K chars
(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 the taxpayer is subject to tax and has paid that tax in the prior state fiscal year in an amount greater than or equal t…
Fla. Stat. § 213.756 Funds collected are state tax funds
2.9K chars
(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 of collection and are not subject to refund absent proof that such funds have been refunded previously to the purchaser.(2)(…