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25 chapters · 1,176 sections in this title.
Fla. Stat. § 213.755 Filing of returns and payment of taxes by electronic means
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(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
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(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)(…
Fla. Stat. § 213.757 Willful failure to pay over funds or destruction of records by agent
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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 the payment to the department, but who willfully fails to remit such payment to the department when due, commits a felony of the third degree, pun…
Fla. Stat. § 213.758 Transfer of tax liabilities
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(1) As used in this section, the term:(a) “Business” means any activity regularly engaged in by any person, or caused to be engaged in by any person, for the purpose of private or public gain, benefit, or advantage. The term does not include occasional or isolated sales or transa…