Florida Statutes
Chapter 213 - State Revenue Laws: General Provisions
213.731 - Collection Action; Notice; Taxpayer’s Protest and Review Rights.


History.—s. 6, ch. 92-315; s. 1132, ch. 95-147.

Structure Florida Statutes

Florida Statutes

Title XIV - Taxation and Finance

Chapter 213 - State Revenue Laws: General Provisions

213.015 - Taxpayer Rights.

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.

213.12 - Certain State-Chartered Financial Institutions; Immunity From Certain State and Local Taxes.

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.

213.255 - Interest.

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.

213.285 - Certified Audits.

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.

213.34 - Authority to Audit.

213.345 - Tolling of Periods During an Audit.

213.35 - Books and Records.

213.37 - Authority to Require Sworn Statements.

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.

213.67 - Garnishment.

213.68 - Garnishment; Collecting Entity of Counties Which Self-Administer Collection of Tourist Development Tax.

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.

213.758 - Transfer of Tax Liabilities.