SECTION 202.381. Transition from previous taxes.

Latest version.

1The department is directed to implement the tax changes contained in this act, and in chapter 2000-260, Laws of Florida, in a manner that ensures that any request or action under existing statutes and rules, including, but not limited to, a claim for a credit or refund of an overpayment of tax, audits in progress, and protests of tax, penalty, or interest initiated before October 1, 2001, shall apply, to the fullest extent possible, to any tax that replaces an existing tax that is repealed effective October 1, 2001. It is the intent of the Legislature that a person not be subject to an adverse administrative action solely due to the tax changes that take effect October 1, 2001.

History.-s. 24, ch. 2001-140.

Bills Cite this Section:

None

Implemented Rule (1):

12B-5.050. Terminal Suppliers

Cited by Court Cases:

None

                    
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