(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 person having his or her principal place of business outside of this state but subject to the provisions of this chapter shall designate with the department an agent for service within the state for the purpose of enforcing this chapter. If such person has not designated an agent, the department may deem the Department of State or any agent or employee of the person within the state as agent for service.
History.—s. 1, ch. 71-134; s. 25, ch. 85-342; s. 1047, ch. 95-147.
Structure Florida Statutes
Title XIV - Taxation and Finance
Chapter 199 - Intangible Personal Property Taxes
Part II - Administrative, Collection, and Enforcement Procedures (Ss. 199.202-199.303)
199.202 - Administration of law; rules.
199.212 - All state agencies to cooperate in administration of law.
199.232 - Powers of department.
199.262 - Tax liens and garnishment.
199.272 - Suits for violation of this chapter; jurisdiction and service.
199.282 - Penalties for violation of this chapter.
199.292 - Disposition of intangible personal property taxes.