Florida Statutes (Last Updated: April 21, 2021) |
TITLE XIV. TAXATION AND FINANCE |
CHAPTER 213. STATE REVENUE LAWS: GENERAL PROVISIONS |
SECTION 213.015. Taxpayer rights. |
SECTION 213.018. Taxpayer problem resolution program; taxpayer assistance orders. |
SECTION 213.025. Audits, inspections, and interviews. |
SECTION 213.05. Department of Revenue; control and administration of revenue laws. |
SECTION 213.051. Service of subpoenas. |
SECTION 213.053. Confidentiality and information sharing. |
SECTION 213.0532. Information-sharing agreements with financial institutions. |
SECTION 213.0535. Registration Information Sharing and Exchange Program. |
SECTION 213.0537. Electronic notification with affirmative consent. |
SECTION 213.055. Declared emergency; waiver or suspension of specified revenue laws and other requirements. |
SECTION 213.06. Rules of department; circumstances requiring emergency rules. |
SECTION 213.071. Certification under seal of certain records by executive director. |
SECTION 213.10. Deposit of tax moneys collected. |
SECTION 213.12. Certain state-chartered financial institutions; immunity from certain state and local taxes. |
SECTION 213.13. Electronic remittance and distribution of funds collected by clerks of the court. |
SECTION 213.131. Clerks of the Court Trust Fund within the Department of Revenue. |
SECTION 213.21. Informal conferences; compromises. |
SECTION 213.22. Technical assistance advisements. |
SECTION 213.2201. Publications by the department. |
SECTION 213.23. Consent agreements extending the period subject to assessment or available for refund. |
SECTION 213.235. Determination of interest on deficiencies. |
SECTION 213.24. Accrual of penalties and interest on deficiencies; deficiency billing costs. |
SECTION 213.25. Refunds; credits; right of setoff. |
SECTION 213.255. Interest. |
SECTION 213.256. Simplified Sales and Use Tax Administration Act. |
SECTION 213.26. Contracts with county tax collectors. |
SECTION 213.27. Contracts with debt collection agencies and certain vendors. |
SECTION 213.28. Contracts with private auditors. |
SECTION 213.285. Certified audits. |
SECTION 213.29. Failure to collect and pay over tax or attempt to evade or defeat tax. |
SECTION 213.295. Automated sales suppression devices. |
SECTION 213.30. Compensation for information relating to a violation of the tax laws. |
SECTION 213.34. Authority to audit. |
SECTION 213.345. Tolling of periods during an audit. |
SECTION 213.35. Books and records. |
SECTION 213.37. Authority to require sworn statements. |
SECTION 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. |
SECTION 213.67. Garnishment. |
SECTION 213.68. Garnishment; collecting entity of counties which self-administer collection of tourist development tax. |
SECTION 213.69. Authority to issue warrants. |
SECTION 213.692. Integrated enforcement authority. |
SECTION 213.70. Taxpayers’ escrow requirement. |
SECTION 213.73. Manner and conditions of sale of property subject of a levy by the Department of Revenue. |
SECTION 213.731. Collection action; notice; taxpayer’s protest and review rights. |
SECTION 213.732. Jeopardy findings and assessments. |
SECTION 213.733. Satisfaction of warrant. |
SECTION 213.74. Certificate of sale; deed of real property; legal effect. |
SECTION 213.75. Application of payments. |
SECTION 213.755. Filing of returns and payment of taxes by electronic means. |
SECTION 213.756. Funds collected are state tax funds. |
SECTION 213.757. Willful failure to pay over funds or destruction of records by agent. |
SECTION 213.758. Transfer of tax liabilities. |