(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 Revenue and the Florida Association of Court Clerks representing the clerks of the court. The department shall adopt rules necessary to implement the procedures contained in this section.
(2) The funds to be remitted electronically by the clerks include proceeds from the taxes imposed by chapter 199, chapter 201, and all other fees, fines, reimbursements, court costs, or other court-related funds that the clerks must remit to the state pursuant to law. At a minimum, these electronic remittance procedures must include:
(a) The prescribed reporting frequency and time period for the clerks to remit such funds and the prescribed time period in which the department must electronically deposit the funds received to the appropriate state and local funds and accounts;
(b) The electronic format and type of debit remittance system to be used by the clerks to remit the funds to the department;
(c) The means of communication used to transmit the required information; and
(d) The information that must be submitted with such remittance.
(3) The clerks shall submit return information with the electronic payments required by this section in a manner that is initiated through electronic means.
(4) To ensure that the Department of Revenue deposits on a correct and timely basis the revenues electronically received from the clerks, the agencies that are statutorily authorized to receive such revenue deposits shall grant the department electronic access to their appropriate funds and accounts.
(5) All court-related collections, including fees, fines, reimbursements, court costs, and other court-related funds that the clerks must remit to the state pursuant to law, must be transmitted electronically by the 10th day of the month immediately following the month in which the funds are collected.
History.—s. 1, ch. 2001-122; s. 43, ch. 2005-236; s. 9, ch. 2014-40.
Structure Florida Statutes
Title XIV - Taxation and Finance
Chapter 213 - State Revenue Laws: General Provisions
213.018 - Taxpayer Problem Resolution Program; Taxpayer Assistance Orders.
213.025 - Audits, Inspections, and Interviews.
213.05 - Department of Revenue; Control and Administration of Revenue Laws.
213.051 - Service of Subpoenas.
213.053 - Confidentiality and Information Sharing.
213.0532 - Information-Sharing Agreements With Financial Institutions.
213.0535 - Registration Information Sharing and Exchange Program.
213.0537 - Electronic Notification With Affirmative Consent.
213.055 - Declared Emergency; Waiver or Suspension of Specified Revenue Laws and Other Requirements.
213.06 - Rules of Department; Circumstances Requiring Emergency Rules.
213.071 - Certification Under Seal of Certain Records by Executive Director.
213.10 - Deposit of Tax Moneys Collected.
213.13 - Electronic Remittance and Distribution of Funds Collected by Clerks of the Court.
213.131 - Clerks of the Court Trust Fund Within the Department of Revenue.
213.21 - Informal Conferences; Compromises.
213.22 - Technical Assistance Advisements.
213.2201 - Publications by the Department.
213.23 - Consent Agreements Extending the Period Subject to Assessment or Available for Refund.
213.235 - Determination of Interest on Deficiencies.
213.24 - Accrual of Penalties and Interest on Deficiencies; Deficiency Billing Costs.
213.25 - Refunds; Credits; Right of Setoff.
213.256 - Simplified Sales and Use Tax Administration Act.
213.26 - Contracts With County Tax Collectors.
213.27 - Contracts With Debt Collection Agencies and Certain Vendors.
213.28 - Contracts With Private Auditors.
213.29 - Failure to Collect and Pay Over Tax or Attempt to Evade or Defeat Tax.
213.295 - Automated Sales Suppression Devices.
213.30 - Compensation for Information Relating to a Violation of the Tax Laws.
213.345 - Tolling of Periods During an Audit.
213.37 - Authority to Require Sworn Statements.
213.69 - Authority to Issue Warrants.
213.692 - Integrated Enforcement Authority.
213.70 - Taxpayers’ Escrow Requirement.
213.73 - Manner and Conditions of Sale of Property Subject of a Levy by the Department of Revenue.
213.731 - Collection Action; Notice; Taxpayer’s Protest and Review Rights.
213.732 - Jeopardy Findings and Assessments.
213.733 - Satisfaction of Warrant.
213.74 - Certificate of Sale; Deed of Real Property; Legal Effect.
213.75 - Application of Payments.
213.755 - Filing of Returns and Payment of Taxes by Electronic Means.
213.756 - Funds Collected Are State Tax Funds.
213.757 - Willful Failure to Pay Over Funds or Destruction of Records by Agent.