eLaws of Florida

 

  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.