(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 Division of Corporations of the Department of State if an outstanding tax warrant has existed for that corporation for more than 3 consecutive months.
(3)(a) The Division of Hotels and Restaurants of the Department of Business and Professional Regulation may suspend a license to operate a public lodging establishment or a public food service establishment if a tax warrant has been outstanding against the licenseholder for more than 3 months.
(b) The division may deny an application to renew a license to operate a public lodging establishment or a public food service establishment if a tax warrant has been outstanding against the licenseholder for more than 3 months.
History.—s. 23, ch. 92-320; s. 13, ch. 2010-138; s. 5, ch. 2010-166.
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.