eLaws of Florida

  SECTION 213.05. Department of Revenue; control and administration of revenue laws.  


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  • 1The Department of Revenue shall have only those responsibilities for ad valorem taxation specified to the department in chapter 192, taxation, general provisions; chapter 193, assessments; chapter 194, administrative and judicial review of property taxes; chapter 195, property assessment administration and finance; chapter 196, exemption; chapter 197, tax collections, sales, and liens; chapter 199, intangible personal property taxes; and chapter 200, determination of millage. The Department of Revenue shall have the responsibility of regulating, controlling, and administering all revenue laws and performing all duties as provided in s. 89125.0104, 90the Local Option Tourist Development Act; s. 97125.0108, 98tourist impact tax; chapter 198, estate taxes; chapter 201, excise tax on documents; chapter 202, communications services tax; chapter 203, gross receipts taxes; chapter 206, motor and other fuel taxes; chapter 211, tax on production of oil and gas and severance of solid minerals; chapter 212, tax on sales, use, and other transactions; chapter 220, income tax code; ss. 157336.021 158and 159336.025, 160taxes on motor fuel and special fuel; 1671168s. 169376.11, 170pollutant spill prevention and control; s. 176403.718, 177waste tire fees; s. 181403.7185, 182lead-acid battery fees; s. 186538.09, 187registration of secondhand dealers; s. 192538.25, 193registration of secondary metals recyclers; s. 199624.4621, 200group self-insurer’s fund premium tax; s. 206624.5091, 207retaliatory tax; s. 210624.475, 211commercial self-insurance fund premium tax; ss. 217624.509218-219624.511, 220insurance code: administration and general provisions; s. 227624.515, 228State Fire Marshal regulatory assessment; s. 234627.357, 235medical malpractice self-insurance premium tax; s. 241629.5011, 242reciprocal insurers premium tax; and s. 248681.117, 249motor vehicle warranty enforcement.
History.-s. 5, ch. 63-253; s. 4, ch. 65-371; ss. 10, 21, 35, ch. 69-106; s. 43, ch. 71-355; s. 62, ch. 73-333; s. 1, ch. 79-9; s. 42, ch. 79-164; s. 3, ch. 82-75; ss. 16, 80, ch. 82-226; s. 12, ch. 82-385; s. 72, ch. 86-152; s. 9, ch. 87-102; s. 16, ch. 87-198; s. 4, ch. 89-167; s. 11, ch. 89-171; s. 39, ch. 90-132; s. 102, ch. 90-136; s. 28, ch. 90-203; s. 13, ch. 90-351; s. 89, ch. 91-112; s. 1, ch. 92-318; s. 64, ch. 93-207; s. 37, ch. 95-280; s. 121, ch. 95-417; s. 81, ch. 99-2; s. 1, ch. 2000-152; ss. 34, 58, ch. 2000-260; s. 38, ch. 2001-140; s. 4, ch. 2006-185; s. 19, ch. 2011-76.

Note

Note.-Paragraphs (4)(a) and (b) of s. 376.11 were transferred to paragraphs (1)(a) and (b) of s. 206.9935 by s. 3, ch. 86-159.

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