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Florida Statutes (Last Updated: April 21, 2021) |
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TITLE XIV. TAXATION AND FINANCE |
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CHAPTER 215. FINANCIAL MATTERS: GENERAL PROVISIONS |
Latest version.
- 1(1) 2The following income of a revenue nature or the following trust funds shall be exempt from the appropriation required by s. 23215.20(1)24:25(a) 26Student financial aid or prepaid tuition receipts.33(b) 34Trust funds administered by the Department of the Lottery.43(c) 44Departmental administrative assessments for administrative divisions.50(d) 51Funds 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.87(e) 88State, agency, or political subdivision investments by the Chief Financial Officer.99(f) 100Retirement or employee benefit funds.105(g) 106Self-insurance programs administered by the Chief Financial Officer.114(h) 115Medicaid, Medicare, or third-party receipts for client custodial care.124(i) 125Bond proceeds or revenues dedicated for bond repayment, except for the Documentary Stamp Clearing Trust Fund administered by the Department of Revenue.147(j) 148Trust funds administered by the Department of Education.156(k) 157Trust funds administered by the Department of Transportation.165(l) 166The following trust funds administered by the Department of Agriculture and Consumer Services:1791. 180The Citrus Inspection Trust Fund.1852. 186The Florida Forever Program Trust Fund.1923. 193The Market Improvements Working Capital Trust Fund.2004. 201The Pest Control Trust Fund.2065. 207The Plant Industry Trust Fund.212(m) 213The Motor Vehicle License Clearing Trust Fund.220(n) 221The Solid Waste Management Trust Fund.227(o) 228The Communications Working Capital Trust Fund of the Department of Management Services.240(p) 241The Camp Blanding Management Trust Fund.247(q) 248That portion of the Highway Safety Operating Trust Fund funded by the motorcycle safety education fee collected pursuant to s. 268320.08(1)(c)269.270(r) 271Tobacco Settlement Trust Funds administered by any agency.279(s) 280The Save Our Everglades Trust Fund.286(t) 287Voluntary contributions collected pursuant to s. 293464.0195(3)294.295(u) 296Taxes imposed on slot machine revenues pursuant to s. 305551.106(2)306.307(v) 308That portion of the fines to be disbursed to the Florida Network of Children’s Advocacy Centers, Inc., collected pursuant to s. 329938.10330.331(2) 332Moneys 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. 389215.20(1)390.391(3) 392In 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. 426215.24, 427federal matching funds or contributions or private grants to any trust fund would be lost to the state.445(4) 446Notwithstanding 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. 480215.20 481on 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.
