Chapter
STATE REVENUE LAWS: GENERAL PROVISIONS
- Fla. Stat. § 213.05— Department of Revenue; control and administration of revenue laws
- Fla. Stat. § 213.06— Rules of department; circumstances requiring emergency rules
- Fla. Stat. § 213.10— Deposit of tax moneys collected
- Fla. Stat. § 213.12— Certain state-chartered financial institutions; immunity from certain state and local taxes
- Fla. Stat. § 213.13— Electronic remittance and distribution of funds collected by clerks of the court
- Fla. Stat. § 213.015— Taxpayer rights
- Fla. Stat. § 213.018— Taxpayer problem resolution program; taxpayer assistance orders
- Fla. Stat. § 213.21— Informal conferences; compromises
- Fla. Stat. § 213.22— Technical assistance advisements
- Fla. Stat. § 213.23— Consent agreements extending the period subject to assessment or available for refund
- Fla. Stat. § 213.24— Accrual of penalties and interest on deficiencies; deficiency billing costs
- Fla. Stat. § 213.025— Audits, inspections, and interviews
- Fla. Stat. § 213.25— Refunds; credits; right of setoff
- Fla. Stat. § 213.26— Contracts with county tax collectors
- Fla. Stat. § 213.27— Contracts with debt collection agencies and certain vendors
- Fla. Stat. § 213.28— Contracts with private auditors
- Fla. Stat. § 213.29— Failure to collect and pay over tax or attempt to evade or defeat tax
- Fla. Stat. § 213.30— Compensation for information relating to a violation of the tax laws
- Fla. Stat. § 213.34— Authority to audit
- Fla. Stat. § 213.35— Books and records
- Fla. Stat. § 213.37— Authority to require sworn statements
- Fla. Stat. § 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
- Fla. Stat. § 213.051— Service of subpoenas
- Fla. Stat. § 213.053— Confidentiality and information sharing
- Fla. Stat. § 213.055— Declared emergency; waiver or suspension of specified revenue laws and other requirements
- Fla. Stat. § 213.67— Garnishment
- Fla. Stat. § 213.68— Garnishment; collecting entity of counties which self-administer collection of tourist development tax
- Fla. Stat. § 213.69— Authority to issue warrants
- Fla. Stat. § 213.70— Taxpayers’ escrow requirement
- Fla. Stat. § 213.071— Certification under seal of certain records by executive director
- Fla. Stat. § 213.73— Manner and conditions of sale of property subject of a levy by the Department of Revenue
- Fla. Stat. § 213.74— Certificate of sale; deed of real property; legal effect
- Fla. Stat. § 213.75— Application of payments
- Fla. Stat. § 213.131— Clerks of the Court Trust Fund within the Department of Revenue
- Fla. Stat. § 213.235— Determination of interest on deficiencies
- Fla. Stat. § 213.255— Interest
- Fla. Stat. § 213.256— Simplified Sales and Use Tax Administration Act
- Fla. Stat. § 213.285— Certified audits
- Fla. Stat. § 213.295— Automated sales suppression devices
- Fla. Stat. § 213.345— Tolling of periods during an audit
- Fla. Stat. § 213.0532— Information-sharing agreements with financial institutions
- Fla. Stat. § 213.0535— Registration Information Sharing and Exchange Program
- Fla. Stat. § 213.0537— Electronic notification with affirmative consent
- Fla. Stat. § 213.692— Integrated enforcement authority
- Fla. Stat. § 213.731— Collection action; notice; taxpayer’s protest and review rights
- Fla. Stat. § 213.732— Jeopardy findings and assessments
- Fla. Stat. § 213.733— Satisfaction of warrant
- Fla. Stat. § 213.755— Filing of returns and payment of taxes by electronic means
- Fla. Stat. § 213.756— Funds collected are state tax funds
- Fla. Stat. § 213.757— Willful failure to pay over funds or destruction of records by agent
- Fla. Stat. § 213.758— Transfer of tax liabilities
- Fla. Stat. § 213.2201— Publications by the department