Florida Statutes
Title XIV - Taxation and Finance
Chapter 213 - State Revenue Laws: General Provisions

213.015 - Taxpayer Rights. - (1) The right to available information and prompt, accurate responses...

213.018 - Taxpayer Problem Resolution Program; Taxpayer Assistance Orders. - (1) The Chief Inspector General shall appoint a taxpayers’ rights...

213.025 - Audits, Inspections, and Interviews. - History.—s. 4, ch. 92-315.

213.05 - Department of Revenue; Control and Administration of Revenue Laws. - History.—s. 5, ch. 63-253; s. 4, ch. 65-371; ss. 10,...

213.051 - Service of Subpoenas. - History.—s. 6, ch. 78-59; s. 1126, ch. 95-147.

213.053 - Confidentiality and Information Sharing. - (1) This section applies to: (a) Section 125.0104, county government;...

213.0532 - Information-Sharing Agreements With Financial Institutions. - (1) As used in this section, the term: (a) “Account”...

213.0535 - Registration Information Sharing and Exchange Program. - (1) The Registration Information Sharing and Exchange Program, or “RISE,”...

213.0537 - Electronic Notification With Affirmative Consent. - (1) Notwithstanding any other provision of law, the Department of...

213.055 - Declared Emergency; Waiver or Suspension of Specified Revenue Laws and Other Requirements. - (1)(a) The Governor and Cabinet may grant refunds of state...

213.06 - Rules of Department; Circumstances Requiring Emergency Rules. - (1) The Department of Revenue has the authority to adopt...

213.071 - Certification Under Seal of Certain Records by Executive Director. - History.—s. 1, ch. 65-41; ss. 21, 35, ch. 69-106; s....

213.10 - Deposit of Tax Moneys Collected. - History.—s. 10, ch. 63-253; ss. 21, 35, ch. 69-106; s....

213.12 - Certain State-Chartered Financial Institutions; Immunity From Certain State and Local Taxes. - (1) All banks, trust companies, and Morris Plan banks now...

213.13 - Electronic Remittance and Distribution of Funds Collected by Clerks of the Court. - (1) Notwithstanding any other provision of law, the Department of...

213.131 - Clerks of the Court Trust Fund Within the Department of Revenue. - History.—s. 1, ch. 2001-121; s. 2, ch. 2003-243; s. 7,...

213.21 - Informal Conferences; Compromises. - (1)(a) The Department of Revenue may adopt rules for establishing...

213.22 - Technical Assistance Advisements. - (1) The department may issue informal technical assistance advisements to...

213.2201 - Publications by the Department. - History.—s. 35, ch. 91-112; ss. 11, 25, ch. 95-272; s....

213.23 - Consent Agreements Extending the Period Subject to Assessment or Available for Refund. - (1) The executive director of the department or his or...

213.235 - Determination of Interest on Deficiencies. - (1) Notwithstanding any other provision of law, the annual rate...

213.24 - Accrual of Penalties and Interest on Deficiencies; Deficiency Billing Costs. - (1) If notice and demand is made for the payment...

213.25 - Refunds; Credits; Right of Setoff. - History.—s. 43, ch. 85-342; s. 5, ch. 2010-90; s. 12,...

213.255 - Interest. - (1) A refund application must be filed with the department...

213.256 - Simplified Sales and Use Tax Administration Act. - (1) As used in this section, the term: (a) “Department”...

213.26 - Contracts With County Tax Collectors. - (1) The Department of Revenue may enter into contracts with...

213.27 - Contracts With Debt Collection Agencies and Certain Vendors. - (1) The Department of Revenue may, for the purpose of...

213.28 - Contracts With Private Auditors. - (1) It is the intent of the Legislature that the...

213.285 - Certified Audits. - (1) As used in this section, the term: (a) “Certification...

213.29 - Failure to Collect and Pay Over Tax or Attempt to Evade or Defeat Tax. - History.—s. 46, ch. 85-342; s. 55, ch. 87-224; s. 104,...

213.295 - Automated Sales Suppression Devices. - (1) As used in this section, the term: (a) “Automated...

213.30 - Compensation for Information Relating to a Violation of the Tax Laws. - (1) The executive director of the department, pursuant to rules...

213.34 - Authority to Audit. - (1) The Department of Revenue shall have the authority to...

213.345 - Tolling of Periods During an Audit. - History.—s. 8, ch. 99-239.

213.35 - Books and Records. - History.—s. 6, ch. 88-119.

213.37 - Authority to Require Sworn Statements. - (1) The Department of Revenue may require verification of exemption...

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. - (1) Any corporation of this state which has an outstanding...

213.67 - Garnishment. - (1) If a person is delinquent in the payment of...

213.68 - Garnishment; Collecting Entity of Counties Which Self-Administer Collection of Tourist Development Tax. - History.—s. 6, ch. 98-167.

213.69 - Authority to Issue Warrants. - (1) The sheriff of any county within the state to...

213.692 - Integrated Enforcement Authority. - (1) If the department files a warrant, notice of lien,...

213.70 - Taxpayers’ Escrow Requirement. - History.—s. 26, ch. 92-320; s. 1130, ch. 95-147; s. 124,...

213.73 - Manner and Conditions of Sale of Property Subject of a Levy by the Department of Revenue. - (1) Before the sale, the executive director or his or...

213.731 - Collection Action; Notice; Taxpayer’s Protest and Review Rights. - History.—s. 6, ch. 92-315; s. 1132, ch. 95-147.

213.732 - Jeopardy Findings and Assessments. - (1) The department shall generally exhaust reasonable collection efforts prior...

213.733 - Satisfaction of Warrant. - History.—s. 8, ch. 92-315.

213.74 - Certificate of Sale; Deed of Real Property; Legal Effect. - (1) In the case of property sold pursuant to a...

213.75 - Application of Payments. - (1) Except for any payment made pursuant to s. 213.21,...

213.755 - Filing of Returns and Payment of Taxes by Electronic Means. - (1) The executive director of the Department of Revenue shall...

213.756 - Funds Collected Are State Tax Funds. - (1) Funds collected from a purchaser under the representation that...

213.757 - Willful Failure to Pay Over Funds or Destruction of Records by Agent. - History.—s. 17, ch. 99-208.

213.758 - Transfer of Tax Liabilities. - (1) As used in this section, the term: (a) “Business”...