The Florida Senate

SB 1406: Taxation [WPSC]

GENERAL BILL by Lawson

Taxation [WPSC]; Recreates the annual intangible personal property tax. Provides for imposition of the annual tax. Provides requirements for the basis of assessments and valuation of intangible personal property. Provides for a credit for taxes imposed by other states. Specifies requirements for taxable situs of intangible personal property. Provides rules and criteria to determine if a corporation is a member of a water's edge group, etc. APPROPRIATION: Indeterminate.

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• Bill History

  Date	Chamber	Action
  1/26/2010	Senate	• Filed
  2/3/2010	Senate	• Referred to Banking and Insurance; Finance and Tax; General Government Appropriations; Policy & Steering Committee on Ways and Means
  3/2/2010	Senate	• Introduced, referred to Banking and Insurance; Finance and Tax; General Government Appropriations; Policy & Steering Committee on Ways and Means -SJ 00099
  4/30/2010	Senate	• Died in Committee on Banking and Insurance, companion bill(s) passed, see CS/SB 2126 (Ch. 2010-24)

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• SB 1406, Original Filed Version (Current Bill Version) Posted 1/26/2010 at 1:06 PM

  Bill Text:	Web Page | PDF

  Analyses:	None

  Related Bills (3)

  Bill Number	Subject	Filed By	Relationship	Last Action and Location
  H 675	Taxation	Rehwinkel Vasilinda	Identical	Last Action: 4/30/2010 H Died in Finance & Tax Council, companion bill(s) passed, see CS/SB 2126 (Ch. 2010-24) Location:
  H 1009 (c1)	Florida Tax Credit Scholarship Program	Weatherford	Compare	Last Action: 4/7/2010 H Placed on Special Order Calendar; Substituted CS/SB 2126; Laid on Table, companion bill(s) passed, see CS/SB 2126 (Ch. 2010-24) -HJ 00617 Location:
  S 2126 (e2)		Negron	Compare	Last Action: 4/22/2010 Approved by Governor -SJ 00753; Chapter No. 2010-24 Location:

  Citations - Statutes (50)

  Citation	Catchline	Location in Bill Location In Bill Help
  28.35	Florida Clerks of Court Operations Corporation.
  192.0105	Taxpayer rights.
  192.032	Situs of property for assessment purposes.
  192.042	Date of assessment.
  192.091	Commissions of property appraisers and tax collectors.
  193.114	Preparation of assessment rolls.
  196.015	Permanent residency; factual determination by property appraiser.
  196.199	Government property exemption.
  199.0125
  199.0235
  199.0325
  199.0335
  199.0425
  199.0525
  199.0575
  199.0625
  199.1035
  199.10555
  199.1065
  199.133	Levy of nonrecurring tax.
  199.1755
  199.183	Taxpayers exempt from nonrecurring taxes.
  199.1855
  199.218	Books and records.
  199.232	Powers of department.
  199.282	Penalties for violation of this chapter.
  199.292	Disposition of intangible personal property taxes.
  199.303	Declaration of legislative intent.
  212.02	Definitions.
  213.053	Confidentiality and information sharing.
  213.054	Persons claiming tax exemptions or deductions; annual report.
  213.27	Contracts with debt collection agencies and certain vendors.
  220.03	Definitions.
  220.13	"Adjusted federal income" defined.
  220.131	Adjusted federal income; affiliated groups.
  220.136
  220.1363
  220.14	Exemption.
  220.15	Apportionment of adjusted federal income.
  220.183	Community contribution tax credit.
  220.1845	Contaminated site rehabilitation tax credit.
  220.187	Credits for contributions to nonprofit scholarship-funding organizations.
  220.191	Capital investment tax credit.
  220.192	Renewable energy technologies investment tax credit.
  220.193	Florida renewable energy production credit.
  220.51	Promulgation of rules and regulations.
  220.64	Other provisions applicable to franchise tax.
  376.30781	Tax credits for rehabilitation of drycleaning-solvent-contaminated sites and brownfield sites in designated brownfield areas; application process; rulemaking authority; revocation authority.
  650.05	Plans for coverage of employees of political subdivisions.
  733.702	Limitations on presentation of claims.

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