(1) The following income of a revenue nature or the following trust funds shall be exempt from the appropriation required by s. 215.20(1):
(a) Student financial aid or prepaid tuition receipts.
(b) Trust funds administered by the Department of the Lottery.
(c) Departmental administrative assessments for administrative divisions.
(d) Funds charged by a state agency for services provided to another state agency, by a state agency for services provided to the judicial branch, or by the judicial branch for services provided to a state agency.
(e) State, agency, or political subdivision investments by the Chief Financial Officer.
(f) Retirement or employee benefit funds.
(g) Self-insurance programs administered by the Chief Financial Officer.
(h) Medicaid, Medicare, or third-party receipts for client custodial care.
(i) Bond proceeds or revenues dedicated for bond repayment, except for the Documentary Stamp Clearing Trust Fund administered by the Department of Revenue.
(j) Trust funds administered by the Department of Education.
(k) Trust funds administered by the Department of Transportation.
(l) The following trust funds administered by the Department of Agriculture and Consumer Services:
1. The Citrus Inspection Trust Fund.
2. The Florida Forever Program Trust Fund.
3. The Market Improvements Working Capital Trust Fund.
4. The Pest Control Trust Fund.
5. The Plant Industry Trust Fund.
(m) The Motor Vehicle License Clearing Trust Fund.
(n) The Solid Waste Management Trust Fund.
(o) The Communications Working Capital Trust Fund of the Department of Management Services.
(p) The Camp Blanding Management Trust Fund.
(q) That portion of the Highway Safety Operating Trust Fund funded by the motorcycle safety education fee collected pursuant to s. 320.08(1)(c).
(r) Tobacco Settlement Trust Funds administered by any agency.
(s) The Save Our Everglades Trust Fund.
(t) Voluntary contributions collected pursuant to s. 464.0195(3).
(u) Taxes imposed on slot machine revenues pursuant to s. 551.106(2).
(v) That portion of the fines to be disbursed to the Florida Network of Children’s Advocacy Centers, Inc., collected pursuant to s. 938.10.
(2) Moneys and income of a revenue nature shared with political subdivisions or received from taxes or fees authorized to be levied by any political subdivision, including moneys from service charges, fees, costs, and fines deposited into the Clerks of the Court Trust Fund within the Department of Revenue, shall be exempt from the deduction required by s. 215.20(1).
(3) In addition to the exemptions enumerated in subsections (1) and (2), the Executive Office of the Governor is authorized to exempt any income when, by the operation of this law and pursuant to s. 215.24, federal matching funds or contributions or private grants to any trust fund would be lost to the state.
(4) Notwithstanding the exemptions granted in subsections (1), (2), and (3), this section shall not exempt income of a revenue nature or any trust fund which was subject to the service charge pursuant to s. 215.20 on January 1, 1990.
History.—s. 4, ch. 20890, 1941; s. 2, ch. 61-493; s. 2, ch. 63-235; s. 1, ch. 63-249; s. 16, ch. 63-572; s. 2, ch. 63-496; ss. 1, 28-30, ch. 65-269; s. 4, ch. 65-337; ss. 32, 35, ch. 69-106; ss. 53, 60, 65, ch. 69-353; s. 1, ch. 69-394; s. 2, ch. 71-98; s. 45, ch. 71-355; ss. 2, 3, ch. 73-57; s. 2, ch. 75-184; s. 62, ch. 77-104; s. 3, ch. 79-36; s. 63, ch. 79-40; s. 7, ch. 80-95; s. 120, ch. 81-259; s. 33, ch. 83-3; s. 41, ch. 83-310; s. 2, ch. 83-339; s. 1, ch. 84-70; s. 8, ch. 84-80; s. 4, ch. 84-369; s. 6, ch. 86-159; ss. 9, 70, ch. 86-163; s. 28, ch. 86-269; s. 56, ch. 87-224; s. 20, ch. 88-129; s. 11, ch. 90-110; s. 76, ch. 90-132; s. 198, ch. 90-363; s. 6, ch. 90-364; s. 104, ch. 91-112; s. 9, ch. 92-142; s. 8, ch. 92-350; s. 2, ch. 94-167; s. 2, ch. 94-226; s. 67, ch. 96-418; s. 10, ch. 97-107; s. 1, ch. 98-90; s. 8, ch. 98-414; s. 1, ch. 2000-129; s. 3, ch. 2000-152; s. 46, ch. 2000-371; s. 1, ch. 2002-228; ss. 62, 63, ch. 2002-402; ss. 201, 202, ch. 2003-261; s. 2, ch. 2003-400; s. 3, ch. 2003-401; s. 6, ch. 2005-362; s. 8, ch. 2006-79; s. 7, ch. 2008-16; s. 3, ch. 2008-19; s. 2, ch. 2010-35; s. 14, ch. 2013-44.
Structure Florida Statutes
Title XIV - Taxation and Finance
Chapter 215 - Financial Matters: General Provisions
215.02 - Manner of Paying Money Into the Treasury.
215.03 - Party to Be Reimbursed on Reversal of Judgment for State.
215.04 - Department of Financial Services to Report Delinquents.
215.05 - Department of Financial Services to Certify Accounts of Delinquents.
215.06 - Certified Accounts of Delinquents as Evidence.
215.07 - Preference of State in Case of Insolvency.
215.08 - Delinquent Collectors to Be Reported to State Attorney.
215.09 - Delinquent Collectors; Forfeiture of Commissions.
215.10 - Delinquent Collectors; Suspension.
215.11 - Defaulting Officers; Department of Financial Services to Report to Clerk.
215.12 - Defaulting Officers; Duty of Clerk.
215.15 - School Appropriations to Have Priority.
215.179 - Solicitation of Payment.
215.18 - Transfers Between Funds; Limitation.
215.195 - Agency Deposits Relating to the Statewide Cost Allocation Plan.
215.196 - Architects Incidental Trust Fund; Creation; Assessment.
215.197 - Federal Grants Trust Fund.
215.198 - Operating Trust Fund.
215.199 - Audit and Warrant Clearing Trust Fund.
215.20 - Certain Income and Certain Trust Funds to Contribute to the General Revenue Fund.
215.211 - Service Charge; Elimination or Reduction for Specified Proceeds.
215.22 - Certain Income and Certain Trust Funds Exempt.
215.23 - When Contributions to Be Made.
215.24 - Exemptions Where Federal Contributions or Private Grants.
215.245 - Contracts With Federal Government; Indemnification Authorized in Certain Circumstances.
215.25 - Manner of Contributions; Rules and Regulations.
215.26 - Repayment of Funds Paid Into State Treasury Through Error.
215.31 - State Funds; Deposit in State Treasury.
215.311 - State Funds; Exceptions.
215.32 - State Funds; Segregation.
215.3206 - Trust Funds; Termination or Re-Creation.
215.3207 - Trust Funds; Establishment; Criteria.
215.3208 - Trust Funds; Legislative Review.
215.321 - Regulatory Trust Fund.
215.34 - State Funds; Noncollectible Items; Procedure.
215.35 - State Funds; Warrants and Their Issuance.
215.36 - State Funds; Laws Not Repealed.
215.405 - State Agencies and the Judicial Branch Authorized to Collect Costs of Fingerprinting.
215.42 - Purchases From Appropriations, Proof of Delivery.
215.425 - Extra Compensation Claims Prohibited; Bonuses; Severance Pay.
215.43 - Public Bonds, Notes, and Other Securities.
215.431 - Issuance of Bond Anticipation Notes.
215.44 - Board of Administration; Powers and Duties in Relation to Investment of Trust Funds.
215.4401 - Board of Administration; Public Record Exemptions.
215.441 - Board of Administration; Appointment of Executive Director.
215.442 - Executive Director; Reporting Requirements; Public Meeting.
215.444 - Investment Advisory Council.
215.45 - Sale and Exchange of Securities.
215.47 - Investments; Authorized Securities; Loan of Securities.
215.4701 - Trademarks, Copyrights, or Patents.
215.4702 - Investments in Publicly Traded Companies Operating in Northern Ireland.
215.471 - Divestiture by the State Board of Administration; Reporting Requirements.
215.472 - Prohibited Investments.
215.473 - Divestiture by the State Board of Administration; Sudan; Iran.
215.474 - Analyses of Technology and Growth Investments.
215.475 - Investment Policy Statement.
215.4755 - Certification and Disclosure Requirements for Investment Advisers and Managers.
215.48 - Consent and Ratification of Appropriate Board, Agency, or of the Judicial Branch.
215.49 - Making Funds Available for Investment.
215.50 - Custody of Securities Purchased; Income.
215.51 - Investment Accounts; Changes, Notice, Etc.
215.515 - Investment Accounts; Charges for Services.
215.52 - Rules and Regulations.
215.53 - Powers of Existing Officers and Boards, the Judicial Branch, and Agencies Not Affected.
215.55 - Federal Use of State Lands Trust Fund; County Distribution.
215.551 - Federal Use of State Lands Trust Fund; County Distribution; Requests by Counties.
215.555 - Florida Hurricane Catastrophe Fund.
215.5551 - Reinsurance to Assist Policyholders Program.
215.557 - Reports of Insured Values.
215.5586 - My Safe Florida Home Program.
215.5588 - Florida Disaster Recovery Program.
215.559 - Hurricane Loss Mitigation Program.
215.5595 - Insurance Capital Build-Up Incentive Program.
215.55952 - Annual Report on Economic Impact of a 1-in-100-Year Hurricane.
215.56005 - Tobacco Settlement Financing Corporation.
215.5601 - Lawton Chiles Endowment Fund.
215.5602 - James and Esther King Biomedical Research Program.
215.56021 - Exemptions From Public Records and Public Meetings Requirements; Peer Review Panels.
215.58 - Definitions Relating to State Bond Act.
215.59 - State Bonds, Revenue Bonds; Issuance.
215.60 - State Bonds for Financing Road Acquisition and Construction.
215.605 - State Bonds for Right-of-Way Acquisition or Bridge Construction.
215.61 - State System of Public Education Capital Outlay Bonds.
215.615 - Fixed-Guideway Transportation Systems Funding.
215.616 - State Bonds for Federal Aid Highway Construction.
215.617 - Bonds for State-Funded Infrastructure Bank.
215.619 - Bonds for Everglades Restoration.
215.62 - Division of Bond Finance.
215.64 - Powers of the Division.
215.65 - Bond Fee Trust Fund, Expenditures; Schedule of Fees.
215.655 - Arbitrage Compliance Program, Expenditures; Schedule of Fees.
215.66 - Request for Issuance of Bonds; Procedure Requirements.
215.67 - Issuance of State Bonds.
215.68 - Issuance of Bonds; Form; Maturity Date, Execution, Sale.
215.69 - State Board of Administration to Administer Funds.
215.70 - State Board of Administration to Act in Case of Defaults.
215.71 - Application of Bond Proceeds.
215.72 - Covenants With Bondholders.
215.73 - Approval of Bond Issue by State Board of Administration.
215.75 - Bonds Securities for Public Bodies.
215.76 - Exemption of Bonds From Taxation.
215.82 - Validation; When Required.
215.821 - Issuance of Bonds by State Agencies.
215.83 - Construction of State Bond Act.
215.835 - Rulemaking Authority.
215.84 - Government Bonds; Maximum Rate of Interest.
215.845 - Certain Special Laws Establishing Interest Rates on Bonds Prohibited.
215.85 - Direct Deposit of Public Funds.
215.86 - Management Systems and Controls.
215.91 - Florida Financial Management Information System; Board; Council.
215.92 - Definitions Relating to Florida Financial Management Information System Act.
215.93 - Florida Financial Management Information System.
215.94 - Designation, Duties, and Responsibilities of Functional Owners.
215.95 - Financial Management Information Board.
215.96 - Coordinating Council and Design and Coordination Staff.
215.962 - Standards for State Agency Use of Card-Based Technology.
215.965 - Disbursement of State Moneys.
215.966 - Refinancing of Bonds.
215.97 - Florida Single Audit Act.
215.971 - Agreements Funded With Federal or State Assistance.
215.98 - State Debt Fiscal Responsibility.
215.981 - Audits of State Agency Direct-Support Organizations and Citizen Support Organizations.