ENROLLED
       2022 Legislature            CS for CS for SB 1382, 1st Engrossed
       
       
       
       
       
       
                                                             20221382er
    1  
    2         An act relating to tax administration; amending s.
    3         72.011, F.S.; prohibiting taxpayers from submitting
    4         certain records in tax proceedings under certain
    5         circumstances; providing construction; amending s.
    6         120.80, F.S.; prohibiting taxpayers from submitting
    7         certain records in tax proceedings under certain
    8         circumstances; providing construction; amending s.
    9         202.34, F.S.; authorizing the Department of Revenue to
   10         respond to contact initiated by taxpayers to discuss
   11         audits; authorizing taxpayers to provide records and
   12         other information to the department; authorizing the
   13         department to examine documentation and other
   14         information; providing construction; requiring
   15         taxpayers to object to premature audits within a
   16         certain timeframe; providing that a tolling period is
   17         considered lifted under certain circumstances;
   18         authorizing the department to adopt rules; amending
   19         ss. 202.36, 206.14, 211.125, 212.14, and 220.735,
   20         F.S.; creating rebuttable presumptions regarding
   21         proposed final agency action by the department;
   22         authorizing the department to make assessments and
   23         determine taxes using specified methods under certain
   24         circumstances; requiring the department to inform the
   25         taxpayer of certain information; providing
   26         construction; amending s. 206.9931, F.S.; deleting
   27         obsolete language; amending s. 212.05, F.S.;
   28         clarifying conditions for application of an exemption
   29         for sales taxes for certain nonresident purchasers of
   30         boats or aircraft; revising requirements for an
   31         affidavit; amending s. 212.13, F.S.; defining the
   32         terms “dealer,” “division,” and “transferor”;
   33         requiring dealers to maintain specified records;
   34         authorizing the department to issue written requests
   35         for such records under certain circumstances;
   36         authorizing the department to suspend resale
   37         certificates issued to dealers under certain
   38         circumstances; specifying procedures for suspension of
   39         resale certificates; providing construction;
   40         specifying procedures for suspension and revocation of
   41         licenses of certain dealers under certain
   42         circumstances; requiring the department to publish
   43         certain information regarding dealers with suspended
   44         resale certificates; prohibiting transferors from
   45         accepting orders from or delivering alcoholic
   46         beverages to dealers with suspended resale
   47         certificates within a specified timeframe; authorizing
   48         the department to adopt rules; authorizing the
   49         department to respond to contact initiated by
   50         taxpayers to discuss audits; authorizing taxpayers to
   51         provide records and other information; authorizing the
   52         department to examine documentation and other
   53         information; providing construction; requiring
   54         taxpayers to object in writing to premature audits
   55         within a certain timeframe; providing that a tolling
   56         period is considered lifted under certain
   57         circumstances; authorizing the department to adopt
   58         rules; amending s. 213.051, F.S.; authorizing the
   59         department to serve subpoenas on businesses registered
   60         with the department; providing construction; amending
   61         s. 215.053, F.S.; requiring the department to publish
   62         certain information regarding dealers with suspended
   63         resale certificates; requiring the department to
   64         update such information; authorizing the department to
   65         adopt rules; amending s. 213.06, F.S.; revising the
   66         period in which, and conditions under which, the
   67         executive director of the department may adopt
   68         emergency rules; providing for an exemption from the
   69         Administrative Procedure Act for any such emergency
   70         rules; specifying conditions regarding the
   71         effectiveness and the renewal of emergency rules;
   72         providing construction; amending s. 213.21, F.S.;
   73         providing for tolling of the statute of limitations
   74         upon the issuance of assessments, rather than final
   75         assessments; authorizing a taxpayer’s liability to be
   76         settled or compromised under certain circumstances;
   77         creating a rebuttable presumption; conforming a
   78         provision to changes made by the act; specifying the
   79         conditions for the department to consider requests to
   80         settle or compromise any tax, interest, penalty, or
   81         other liability; providing construction; amending s.
   82         213.34, F.S.; revising audit procedures of the
   83         department; authorizing the department to adopt rules;
   84         requiring the department to refund any overpayments;
   85         providing construction; amending s. 213.345, F.S.;
   86         specifying conditions under which a period is tolled
   87         during an audit; providing construction; amending s.
   88         213.67, F.S.; authorizing the executive director of
   89         the department or his or her designee to include
   90         additional daily accrued interest, costs, and fees in
   91         a garnishment levy notice; revising methods for
   92         delivery of levy notices; amending s. 220.42, F.S.;
   93         deleting obsolete language; amending s. 443.131, F.S.;
   94         revising exclusions of certain benefit charges from
   95         the employer reemployment assistance contribution rate
   96         calculation; amending s. 443.171, F.S.; requiring the
   97         Department of Economic Opportunity and its tax
   98         collection service provider to comply with
   99         requirements of the federal Treasury Offset Program;
  100         authorizing the department or the tax collection
  101         service provider to adopt rules; providing an
  102         effective date.
  103          
  104  Be It Enacted by the Legislature of the State of Florida:
  105  
  106         Section 1. Paragraph (c) is added to subsection (1) of
  107  section 72.011, Florida Statutes, to read:
  108         72.011 Jurisdiction of circuit courts in specific tax
  109  matters; administrative hearings and appeals; time for
  110  commencing action; parties; deposits.—
  111         (1)
  112         (c) A taxpayer may not submit records pertaining to an
  113  assessment or refund claim as evidence in any proceeding under
  114  this section if those records were available to, or required to
  115  be kept by, the taxpayer and were not timely provided to the
  116  Department of Revenue after a written request for the records
  117  during the audit or protest period and before submission of a
  118  petition for hearing pursuant to chapter 120 or the filing of an
  119  action under paragraph (a), unless the taxpayer demonstrates to
  120  the court or presiding officer good cause for its failure to
  121  previously provide such records to the department. Good cause
  122  may include, but is not limited to, circumstances where a
  123  taxpayer was unable to originally provide records under
  124  extraordinary circumstances as defined in s. 213.21(10)(d)2.
  125         Section 2. Paragraph (b) of subsection (14) of section
  126  120.80, Florida Statutes, is amended to read:
  127         120.80 Exceptions and special requirements; agencies.—
  128         (14) DEPARTMENT OF REVENUE.—
  129         (b) Taxpayer contest proceedings.—
  130         1. In any administrative proceeding brought pursuant to
  131  this chapter as authorized by s. 72.011(1), the taxpayer shall
  132  be designated the “petitioner” and the Department of Revenue
  133  shall be designated the “respondent,” except that for actions
  134  contesting an assessment or denial of refund under chapter 207,
  135  the Department of Highway Safety and Motor Vehicles shall be
  136  designated the “respondent,” and for actions contesting an
  137  assessment or denial of refund under chapters 210, 550, 561,
  138  562, 563, 564, and 565, the Department of Business and
  139  Professional Regulation shall be designated the “respondent.”
  140         2. In any such administrative proceeding, the applicable
  141  department’s burden of proof, except as otherwise specifically
  142  provided by general law, shall be limited to a showing that an
  143  assessment has been made against the taxpayer and the factual
  144  and legal grounds upon which the applicable department made the
  145  assessment.
  146         3.a. Before Prior to filing a petition under this chapter,
  147  the taxpayer shall pay to the applicable department the amount
  148  of taxes, penalties, and accrued interest assessed by that
  149  department which are not being contested by the taxpayer.
  150  Failure to pay the uncontested amount shall result in the
  151  dismissal of the action and imposition of an additional penalty
  152  of 25 percent of the amount taxed.
  153         b. The requirements of s. 72.011(2) and (3)(a) are
  154  jurisdictional for any action under this chapter to contest an
  155  assessment or denial of refund by the Department of Revenue, the
  156  Department of Highway Safety and Motor Vehicles, or the
  157  Department of Business and Professional Regulation.
  158         4. Except as provided in s. 220.719, further collection and
  159  enforcement of the contested amount of an assessment for
  160  nonpayment or underpayment of any tax, interest, or penalty
  161  shall be stayed beginning on the date a petition is filed. Upon
  162  entry of a final order, an agency may resume collection and
  163  enforcement action.
  164         5. The prevailing party, in a proceeding under ss. 120.569
  165  and 120.57 authorized by s. 72.011(1), may recover all legal
  166  costs incurred in such proceeding, including reasonable attorney
  167  attorney’s fees, if the losing party fails to raise a
  168  justiciable issue of law or fact in its petition or response.
  169         6. Upon review pursuant to s. 120.68 of final agency action
  170  concerning an assessment of tax, penalty, or interest with
  171  respect to a tax imposed under chapter 212, or the denial of a
  172  refund of any tax imposed under chapter 212, if the court finds
  173  that the Department of Revenue improperly rejected or modified a
  174  conclusion of law, the court may award reasonable attorney
  175  attorney’s fees and reasonable costs of the appeal to the
  176  prevailing appellant.
  177         7.A taxpayer may not submit records pertaining to an
  178  assessment or refund claim as evidence in any proceeding brought
  179  pursuant to this chapter as authorized by s. 72.011(1) if those
  180  records were available to, or required to be kept by, the
  181  taxpayer and were not timely provided to the Department of
  182  Revenue after a written request for the records during the audit
  183  or protest period and before submission of a petition for
  184  hearing under this chapter, unless the taxpayer demonstrates
  185  good cause to the presiding officer for its failure to
  186  previously provide such records to the department. Good cause
  187  may include, but is not limited to, circumstances where a
  188  taxpayer was unable to originally provide records under
  189  extraordinary circumstances as defined in s. 213.21(10)(d)2.
  190         Section 3. Paragraph (f) is added to subsection (4) of
  191  section 202.34, Florida Statutes, and subsection (6) is added to
  192  that section, to read:
  193         202.34 Records required to be kept; power to inspect; audit
  194  procedure.—
  195         (4)
  196         (f) Once the notification required by paragraph (a) is
  197  issued, the department, at any time, may respond to contact
  198  initiated by a taxpayer to discuss the audit, and the taxpayer
  199  may provide records or other information, electronically or
  200  otherwise, to the department. The department may examine, at any
  201  time, documentation and other information voluntarily provided
  202  by the taxpayer, its representative, or other parties;
  203  information already in the department’s possession; or publicly
  204  available information. The department’s examination of such
  205  information does not mean an audit has commenced if the review
  206  takes place within 60 days after the notice of intent to conduct
  207  an audit. The requirement in paragraph (a) does not limit the
  208  department in making initial contact with the taxpayer to
  209  confirm receipt of the notification or to confirm the date that
  210  the audit will begin. If the taxpayer has not previously waived
  211  the 60-day notice period and believes the department commenced
  212  the audit prior to the 61st day, the taxpayer must object in
  213  writing to the department before the issuance of an assessment
  214  or the objection is waived. If the objection is not waived and
  215  it is determined that the audit was commenced before the 61st
  216  day after the issuance of the notice of intent to audit, the
  217  tolling period provided for in s. 213.345 is considered lifted
  218  for the number of days equal to the difference between the date
  219  the audit commenced and the 61st day after the date of the
  220  department’s notice of intent to audit.
  221         (6) The department may adopt rules to administer this
  222  section.
  223         Section 4. Paragraph (a) of subsection (4) of section
  224  202.36, Florida Statutes, is amended to read:
  225         202.36 Departmental powers; hearings; distress warrants;
  226  bonds; subpoenas and subpoenas duces tecum.—
  227         (4)(a) The department may issue subpoenas or subpoenas
  228  duces tecum compelling the attendance and testimony of witnesses
  229  and the production of books, records, written materials, and
  230  electronically recorded information. Subpoenas must be issued
  231  with the written and signed approval of the executive director
  232  or his or her designee on a written and sworn application by any
  233  employee of the department. The application must set forth the
  234  reason for the application, the name of the person subpoenaed,
  235  the time and place of appearance of the witness, and a
  236  description of any books, records, or electronically recorded
  237  information to be produced, together with a statement by the
  238  applicant that the department has unsuccessfully attempted other
  239  reasonable means of securing information and that the testimony
  240  of the witness or the written or electronically recorded
  241  materials sought in the subpoena are necessary for the
  242  collection of taxes, penalty, or interest or the enforcement of
  243  the taxes levied or administered under this chapter. A subpoena
  244  shall be served in the manner provided by law and by the Florida
  245  Rules of Civil Procedure and shall be returnable only during
  246  regular business hours and at least 20 calendar days after the
  247  date of service of the subpoena. Any subpoena to which this
  248  subsection applies must identify the taxpayer to whom the
  249  subpoena relates and to whom the records pertain and must
  250  provide other information to enable the person subpoenaed to
  251  locate the records required under the subpoena. The department
  252  shall give notice to the taxpayer to whom the subpoena relates
  253  within 3 days after the day on which the service of the subpoena
  254  is made. Within 14 days after service of the subpoena, the
  255  person to whom the subpoena is directed may serve written
  256  objection to the inspection or copying of any of the designated
  257  materials. If objection is made, the department may not inspect
  258  or copy the materials, except pursuant to an order of the
  259  circuit court. If an objection is made, the department may
  260  petition any circuit court for an order to comply with the
  261  subpoena. The subpoena must contain a written notice of the
  262  right to object to the subpoena. Every subpoena served upon the
  263  witness or custodian of records must be accompanied by a copy of
  264  the provisions of this subsection. If a person refuses to obey a
  265  subpoena or subpoena duces tecum, the department may apply to
  266  any circuit court of this state to enforce compliance with the
  267  subpoena. Witnesses are entitled to be paid a mileage allowance
  268  and witness fees as authorized for witnesses in civil cases. The
  269  failure of a taxpayer to provide documents available to, or
  270  required to be kept by, the taxpayer and requested by a subpoena
  271  issued under this section creates a rebuttable presumption that
  272  the resulting proposed final agency action by the department, as
  273  to the requested documents, is correct and that the requested
  274  documents not produced by the taxpayer would be adverse to the
  275  taxpayer’s position as to the proposed final agency action. If a
  276  taxpayer fails to provide documents requested by a subpoena
  277  issued under this section, the department may make an assessment
  278  from an estimate based upon the best information then available
  279  to it for the taxable period of retail sales of the taxpayer,
  280  together with any accrued interest and penalties. The department
  281  shall inform the taxpayer of the reason for the estimate and the
  282  information and methodology used to derive the estimate. The
  283  assessment shall be considered prima facie correct, and the
  284  taxpayer shall have the burden of showing any error in it. The
  285  presumption and authority to use estimates for the purpose of an
  286  assessment under this paragraph do not apply solely because a
  287  taxpayer or its representative requests a conference to
  288  negotiate the production of a sample of records demanded by a
  289  subpoena.
  290         Section 5. Subsection (4) of section 206.14, Florida
  291  Statutes, is amended to read:
  292         206.14 Inspection of records; audits; hearings; forms;
  293  rules and regulations.—
  294         (4) If any person unreasonably refuses access to such
  295  records, books, papers or other documents, or equipment, or if
  296  any person fails or refuses to obey such subpoenas duces tecum
  297  or to testify, except for lawful reasons, before the department
  298  or any of its authorized agents, the department shall certify
  299  the names and facts to the clerk of the circuit court of any
  300  county; and the circuit court shall enter such order against
  301  such person in the premises as the enforcement of this law and
  302  justice requires. The failure of a taxpayer to provide documents
  303  available to, or required to be kept by, the taxpayer and
  304  requested by a subpoena issued under this section creates a
  305  rebuttable presumption that the resulting proposed final agency
  306  action by the department, as to the requested documents, is
  307  correct and that the requested documents not produced by the
  308  taxpayer would be adverse to the taxpayer’s position as to the
  309  proposed final agency action. If a taxpayer fails to provide
  310  documents requested by a subpoena issued under this section, the
  311  department may make an assessment from an estimate of the
  312  taxpayer’s liability based upon the best information then
  313  available to it. The department shall inform the taxpayer of the
  314  reason for the estimate and the information and methodology used
  315  to derive the estimate. The assessment shall be considered prima
  316  facie correct, and the taxpayer shall have the burden of showing
  317  any error in it. The presumption and authority to use estimates
  318  for the purpose of an assessment under this subsection do not
  319  apply solely because a taxpayer or its representative requests a
  320  conference to negotiate the production of a sample of records
  321  demanded by a subpoena.
  322         Section 6. Subsection (1) of section 206.9931, Florida
  323  Statutes, is amended to read:
  324         206.9931 Administrative provisions.—
  325         (1) Any person producing in, importing into, or causing to
  326  be imported into this state taxable pollutants for sale, use, or
  327  otherwise and who is not registered or licensed pursuant to
  328  other parts of this chapter is hereby required to register and
  329  become licensed for the purposes of this part. Such person shall
  330  register as either a producer or importer of pollutants and
  331  shall be subject to all applicable registration and licensing
  332  provisions of this chapter, as if fully set out in this part and
  333  made expressly applicable to the taxes imposed herein,
  334  including, but not limited to, ss. 206.02, 206.021, 206.022,
  335  206.025, 206.03, 206.04, and 206.05. For the purposes of this
  336  section, registrations required exclusively for this part shall
  337  be made within 90 days of July 1, 1986, for existing businesses,
  338  or before prior to the first production or importation of
  339  pollutants for businesses created after July 1, 1986. The fee
  340  for registration shall be $30. Failure to timely register is a
  341  misdemeanor of the first degree, punishable as provided in s.
  342  775.082 or s. 775.083.
  343         Section 7. Paragraph (b) of subsection (3) of section
  344  211.125, Florida Statutes, is amended to read:
  345         211.125 Administration of law; books and records; powers of
  346  the department; refunds; enforcement provisions;
  347  confidentiality.—
  348         (3)
  349         (b) The department may shall have the power to inspect or
  350  examine the books, records, or papers of any operator, producer,
  351  purchaser, royalty interest owner, taxpayer, or transporter of
  352  taxable products which are reasonably required for the purposes
  353  of this part and may require such person to testify under oath
  354  or affirmation or to answer competent questions touching upon
  355  such person’s business or production of taxable products in this
  356  the state.
  357         1. The department may issue subpoenas to compel third
  358  parties to testify or to produce records or other evidence held
  359  by them.
  360         2. Any duly authorized representative of the department may
  361  administer an oath or affirmation.
  362         3. If any person fails to comply with a request of the
  363  department for the inspection of records, fails to give
  364  testimony or respond to competent questions, or fails to comply
  365  with a subpoena, a circuit court having jurisdiction over such
  366  person may, upon application by the department, issue orders
  367  necessary to secure compliance. The failure of a taxpayer to
  368  provide documents available to, or required to be kept by, the
  369  taxpayer and requested by a subpoena issued under this section
  370  creates a rebuttable presumption that the resulting proposed
  371  final agency action by the department, as to the requested
  372  documents, is correct and that the requested documents not
  373  produced by the taxpayer would be adverse to the taxpayer’s
  374  position as to the proposed final agency action. If a taxpayer
  375  fails to provide documents requested by a subpoena issued under
  376  this section, the department may make an assessment from an
  377  estimate based upon the best information then available to it.
  378  The department shall inform the taxpayer of the reason for the
  379  estimate and the information and methodology used to derive the
  380  estimate. The assessment shall be considered prima facie
  381  correct, and the taxpayer shall have the burden of showing any
  382  error in it.
  383         Section 8. Paragraph (a) of subsection (1) of section
  384  212.05, Florida Statutes, is amended to read:
  385         212.05 Sales, storage, use tax.—It is hereby declared to be
  386  the legislative intent that every person is exercising a taxable
  387  privilege who engages in the business of selling tangible
  388  personal property at retail in this state, including the
  389  business of making or facilitating remote sales; who rents or
  390  furnishes any of the things or services taxable under this
  391  chapter; or who stores for use or consumption in this state any
  392  item or article of tangible personal property as defined herein
  393  and who leases or rents such property within the state.
  394         (1) For the exercise of such privilege, a tax is levied on
  395  each taxable transaction or incident, which tax is due and
  396  payable as follows:
  397         (a)1.a. At the rate of 6 percent of the sales price of each
  398  item or article of tangible personal property when sold at
  399  retail in this state, computed on each taxable sale for the
  400  purpose of remitting the amount of tax due the state, and
  401  including each and every retail sale.
  402         b. Each occasional or isolated sale of an aircraft, boat,
  403  mobile home, or motor vehicle of a class or type which is
  404  required to be registered, licensed, titled, or documented in
  405  this state or by the United States Government is shall be
  406  subject to tax at the rate provided in this paragraph. The
  407  department shall by rule adopt any nationally recognized
  408  publication for valuation of used motor vehicles as the
  409  reference price list for any used motor vehicle which is
  410  required to be licensed pursuant to s. 320.08(1), (2), (3)(a),
  411  (b), (c), or (e), or (9). If any party to an occasional or
  412  isolated sale of such a vehicle reports to the tax collector a
  413  sales price which is less than 80 percent of the average loan
  414  price for the specified model and year of such vehicle as listed
  415  in the most recent reference price list, the tax levied under
  416  this paragraph shall be computed by the department on such
  417  average loan price unless the parties to the sale have provided
  418  to the tax collector an affidavit signed by each party, or other
  419  substantial proof, stating the actual sales price. Any party to
  420  such sale who reports a sales price less than the actual sales
  421  price is guilty of a misdemeanor of the first degree, punishable
  422  as provided in s. 775.082 or s. 775.083. The department shall
  423  collect or attempt to collect from such party any delinquent
  424  sales taxes. In addition, such party shall pay any tax due and
  425  any penalty and interest assessed plus a penalty equal to twice
  426  the amount of the additional tax owed. Notwithstanding any other
  427  provision of law, the Department of Revenue may waive or
  428  compromise any penalty imposed pursuant to this subparagraph.
  429         2. This paragraph does not apply to the sale of a boat or
  430  aircraft by or through a registered dealer under this chapter to
  431  a purchaser who, at the time of taking delivery, is a
  432  nonresident of this state, does not make his or her permanent
  433  place of abode in this state, and is not engaged in carrying on
  434  in this state any employment, trade, business, or profession in
  435  which the boat or aircraft will be used in this state, or is a
  436  corporation none of the officers or directors of which is a
  437  resident of, or makes his or her permanent place of abode in,
  438  this state, or is a noncorporate entity that has no individual
  439  vested with authority to participate in the management,
  440  direction, or control of the entity’s affairs who is a resident
  441  of, or makes his or her permanent abode in, this state. For
  442  purposes of this exemption, either a registered dealer acting on
  443  his or her own behalf as seller, a registered dealer acting as
  444  broker on behalf of a seller, or a registered dealer acting as
  445  broker on behalf of the nonresident purchaser may be deemed to
  446  be the selling dealer. This exemption is shall not be allowed
  447  unless:
  448         a. The nonresident purchaser removes a qualifying boat, as
  449  described in sub-subparagraph f., from this the state within 90
  450  days after the date of purchase or extension, or the nonresident
  451  purchaser removes a nonqualifying boat or an aircraft from this
  452  state within 10 days after the date of purchase or, when the
  453  boat or aircraft is repaired or altered, within 20 days after
  454  completion of the repairs or alterations; or if the aircraft
  455  will be registered in a foreign jurisdiction and:
  456         (I) Application for the aircraft’s registration is properly
  457  filed with a civil airworthiness authority of a foreign
  458  jurisdiction within 10 days after the date of purchase;
  459         (II) The nonresident purchaser removes the aircraft from
  460  this the state to a foreign jurisdiction within 10 days after
  461  the date the aircraft is registered by the applicable foreign
  462  airworthiness authority; and
  463         (III) The aircraft is operated in this the state solely to
  464  remove it from this the state to a foreign jurisdiction.
  465  
  466  For purposes of this sub-subparagraph, the term “foreign
  467  jurisdiction” means any jurisdiction outside of the United
  468  States or any of its territories;
  469         b. The nonresident purchaser, within 90 days after from the
  470  date of departure, provides the department with written proof
  471  that the nonresident purchaser licensed, registered, titled, or
  472  documented the boat or aircraft outside this the state. If such
  473  written proof is unavailable, within 90 days the nonresident
  474  purchaser must shall provide proof that the nonresident
  475  purchaser applied for such license, title, registration, or
  476  documentation. The nonresident purchaser shall forward to the
  477  department proof of title, license, registration, or
  478  documentation upon receipt;
  479         c. The nonresident purchaser, within 30 days after removing
  480  the boat or aircraft from this state Florida, furnishes the
  481  department with proof of removal in the form of receipts for
  482  fuel, dockage, slippage, tie-down, or hangaring from outside of
  483  this state Florida. The information so provided must clearly and
  484  specifically identify the boat or aircraft;
  485         d. The selling dealer, within 30 days after the date of
  486  sale, provides to the department a copy of the sales invoice,
  487  closing statement, bills of sale, and the original affidavit
  488  signed by the nonresident purchaser affirming that the
  489  nonresident purchaser qualifies for exemption from sales tax
  490  pursuant to this subparagraph and attesting that the nonresident
  491  purchaser will provide the documentation required to
  492  substantiate the exemption claimed under this subparagraph
  493  attesting that he or she has read the provisions of this
  494  section;
  495         e. The seller makes a copy of the affidavit a part of his
  496  or her record for as long as required by s. 213.35; and
  497         f. Unless the nonresident purchaser of a boat of 5 net tons
  498  of admeasurement or larger intends to remove the boat from this
  499  state within 10 days after the date of purchase or when the boat
  500  is repaired or altered, within 20 days after completion of the
  501  repairs or alterations, the nonresident purchaser applies to the
  502  selling dealer for a decal which authorizes 90 days after the
  503  date of purchase for removal of the boat. The nonresident
  504  purchaser of a qualifying boat may apply to the selling dealer
  505  within 60 days after the date of purchase for an extension decal
  506  that authorizes the boat to remain in this state for an
  507  additional 90 days, but not more than a total of 180 days,
  508  before the nonresident purchaser is required to pay the tax
  509  imposed by this chapter. The department is authorized to issue
  510  decals in advance to dealers. The number of decals issued in
  511  advance to a dealer shall be consistent with the volume of the
  512  dealer’s past sales of boats which qualify under this sub
  513  subparagraph. The selling dealer or his or her agent shall mark
  514  and affix the decals to qualifying boats in the manner
  515  prescribed by the department, before delivery of the boat.
  516         (I) The department is hereby authorized to charge dealers a
  517  fee sufficient to recover the costs of decals issued, except the
  518  extension decal shall cost $425.
  519         (II) The proceeds from the sale of decals will be deposited
  520  into the administrative trust fund.
  521         (III) Decals shall display information to identify the boat
  522  as a qualifying boat under this sub-subparagraph, including, but
  523  not limited to, the decal’s date of expiration.
  524         (IV) The department is authorized to require dealers who
  525  purchase decals to file reports with the department and may
  526  prescribe all necessary records by rule. All such records are
  527  subject to inspection by the department.
  528         (V) Any dealer or his or her agent who issues a decal
  529  falsely, fails to affix a decal, mismarks the expiration date of
  530  a decal, or fails to properly account for decals will be
  531  considered prima facie to have committed a fraudulent act to
  532  evade the tax and will be liable for payment of the tax plus a
  533  mandatory penalty of 200 percent of the tax, and shall be liable
  534  for fine and punishment as provided by law for a conviction of a
  535  misdemeanor of the first degree, as provided in s. 775.082 or s.
  536  775.083.
  537         (VI) Any nonresident purchaser of a boat who removes a
  538  decal before permanently removing the boat from this the state,
  539  or defaces, changes, modifies, or alters a decal in a manner
  540  affecting its expiration date before its expiration, or who
  541  causes or allows the same to be done by another, will be
  542  considered prima facie to have committed a fraudulent act to
  543  evade the tax and will be liable for payment of the tax plus a
  544  mandatory penalty of 200 percent of the tax, and shall be liable
  545  for fine and punishment as provided by law for a conviction of a
  546  misdemeanor of the first degree, as provided in s. 775.082 or s.
  547  775.083.
  548         (VII) The department is authorized to adopt rules necessary
  549  to administer and enforce this subparagraph and to publish the
  550  necessary forms and instructions.
  551         (VIII) The department is hereby authorized to adopt
  552  emergency rules pursuant to s. 120.54(4) to administer and
  553  enforce the provisions of this subparagraph.
  554  
  555  If the nonresident purchaser fails to remove the qualifying boat
  556  from this state within the maximum 180 days after purchase or a
  557  nonqualifying boat or an aircraft from this state within 10 days
  558  after purchase or, when the boat or aircraft is repaired or
  559  altered, within 20 days after completion of such repairs or
  560  alterations, or permits the boat or aircraft to return to this
  561  state within 6 months after from the date of departure, except
  562  as provided in s. 212.08(7)(fff), or if the nonresident
  563  purchaser fails to furnish the department with any of the
  564  documentation required by this subparagraph within the
  565  prescribed time period, the nonresident purchaser is shall be
  566  liable for use tax on the cost price of the boat or aircraft
  567  and, in addition thereto, payment of a penalty to the Department
  568  of Revenue equal to the tax payable. This penalty shall be in
  569  lieu of the penalty imposed by s. 212.12(2). The maximum 180-day
  570  period following the sale of a qualifying boat tax-exempt to a
  571  nonresident may not be tolled for any reason.
  572         Section 9. Subsections (2) and (5) of section 212.13,
  573  Florida Statutes, are amended, and subsection (7) is added to
  574  that section, to read:
  575         212.13 Records required to be kept; power to inspect; audit
  576  procedure.—
  577         (2)(a) Each dealer, as defined in this chapter, shall
  578  secure, maintain, and keep as long as required by s. 213.35 a
  579  complete record of tangible personal property or services
  580  received, used, sold at retail, distributed or stored, leased or
  581  rented by said dealer, together with invoices, bills of lading,
  582  gross receipts from such sales, and other pertinent records and
  583  papers as may be required by the department for the reasonable
  584  administration of this chapter. All such records must be made
  585  available to the department at reasonable times and places and
  586  by reasonable means, including in an electronic format when so
  587  kept by the dealer. Any dealer subject to this chapter who
  588  violates this subsection commits a misdemeanor of the first
  589  degree, punishable as provided in s. 775.082 or s. 775.083. If,
  590  however, any subsequent offense involves intentional destruction
  591  of such records with an intent to evade payment of or deprive
  592  the state of any tax revenues, such subsequent offense is a
  593  felony of the third degree, punishable as provided in s. 775.082
  594  or s. 775.083.
  595         (b)1. As used in this paragraph, the term:
  596         a. “Dealer” means a dealer, as defined in s. 212.06(2),
  597  which is licensed under chapter 561.
  598         b. “Division” means the Division of Alcoholic Beverages and
  599  Tobacco of the Department of Business and Professional
  600  Regulation.
  601         c. “Transferor” means an entity or person, licensed under
  602  chapter 561, who sells and delivers alcoholic beverages to a
  603  dealer for purposes of resale.
  604         2. Dealers shall maintain records of all monthly sales and
  605  all monthly purchases of alcoholic beverages and produce such
  606  records for inspection by the department. During the course of
  607  an audit, if the department has made a formal demand for such
  608  records and a dealer has failed to comply with such a demand,
  609  the department may issue a written request for such records to
  610  the dealer, allowing the dealer an additional 20 days to provide
  611  the requested records or show reasonable cause why the records
  612  cannot be produced. If the dealer fails to produce the requested
  613  records or show reasonable cause why the records cannot be
  614  produced, the department may issue a notice of intent to suspend
  615  the dealer’s resale certificate. The dealer shall then have 20
  616  days to file a petition with the department challenging the
  617  proposed action pursuant to s. 120.569. If the dealer fails to
  618  timely file a petition or the department prevails in a
  619  proceeding challenging the notice, the department shall suspend
  620  the resale certificate.
  621         3.If a dealer’s resale certificate is suspended under this
  622  subsection in the course of the dealer’s first audit before the
  623  department for sales and use tax, the failure of a dealer to
  624  comply is deemed sufficient cause under s. 561.29(1)(a) for the
  625  division to suspend the dealer’s license and the department
  626  shall promptly notify the division and the dealer of such
  627  failure for further appropriate action by the division. The
  628  division shall lift the suspension of the license and the
  629  department shall lift the suspension of the resale certificate
  630  if the dealer provides the necessary records to conduct the
  631  audit prior to issuance of an estimated assessment, posts a bond
  632  with the department in the amount of an estimated assessment to
  633  ensure payment of the assessment, or fully pays any tax,
  634  penalties, and interest owed.
  635         4.If a dealer’s resale certificate is suspended under this
  636  subsection and the audit is not the dealer’s first audit before
  637  the department for sales and use tax, such failure is sufficient
  638  cause under s. 561.29(1)(a) for the division to revoke the
  639  dealer’s license and the department shall promptly notify the
  640  division and the dealer of such failure for further appropriate
  641  action by the division.
  642         5.The department shall notify the division when a dealer’s
  643  resale certificate is suspended and shall publish a list of
  644  dealers whose resale certificates have been suspended as
  645  authorized by s. 213.053(21). The division shall include notice
  646  of such suspension in its license verification database or
  647  provide a link to the department’s published list from the
  648  division’s license verification page.
  649         6.A transferor may not accept orders from or deliver
  650  alcoholic beverages to a dealer more than 7 days, inclusive of
  651  any Saturday, Sunday, or legal holiday, after the date the
  652  department publishes the list under subparagraph 5. identifying
  653  that the dealer’s resale certificate has been suspended.
  654         7.A transferor who sells alcoholic beverages to a dealer
  655  whose resale certificate has been suspended is not responsible
  656  for any tax, penalty, or interest due if the alcoholic beverages
  657  are delivered no more than 7 days, inclusive of any Saturday,
  658  Sunday, or legal holiday, after the date of publication of the
  659  suspension.
  660         8.The department may adopt rules to implement this
  661  paragraph.
  662         (5)(a) The department shall send written notification at
  663  least 60 days before prior to the date an auditor is scheduled
  664  to begin an audit, informing the taxpayer of the audit. The
  665  department is not required to give 60 days’ prior notification
  666  of a forthcoming audit in any instance in which the taxpayer
  667  requests an emergency audit.
  668         (b) Such written notification must shall contain:
  669         1. The approximate date on which the auditor is scheduled
  670  to begin the audit.
  671         2. A reminder that all of the records, receipts, invoices,
  672  resale certificates, and related documentation of the taxpayer
  673  must be made available to the auditor.
  674         3. Any other requests or suggestions the department may
  675  deem necessary.
  676         (c) Only records, receipts, invoices, resale certificates,
  677  and related documentation that which are available to the
  678  auditor when such audit begins are shall be deemed acceptable
  679  for the purposes of conducting such audit. A resale certificate
  680  containing a date before prior to the date the audit commences
  681  is shall be deemed acceptable documentation of the specific
  682  transaction or transactions which occurred in the past, for the
  683  purpose of conducting an audit.
  684         (d) The provisions of this chapter concerning fraudulent or
  685  improper records, receipts, invoices, resale certificates, and
  686  related documentation shall apply when conducting any audit.
  687         (e) The requirement in paragraph (a) of 60 days’ written
  688  notification does not apply to the distress or jeopardy
  689  situations referred to in s. 212.14 or s. 212.15.
  690         (f) Once the notification required by paragraph (a) is
  691  issued, the department, at any time, may respond to contact
  692  initiated by a taxpayer to discuss the audit, and the taxpayer
  693  may provide documentation or other information, electronically
  694  or otherwise, to the department. The department may examine, at
  695  any time, documentation and other information voluntarily
  696  provided by the taxpayer, its representative, or other parties;
  697  information already in the department’s possession; or publicly
  698  available information. The department’s examination of such
  699  information does not mean an audit has commenced if the review
  700  takes place within 60 days after the notice of intent to conduct
  701  an audit. The requirement in paragraph (a) does not limit the
  702  department in making initial contact with the taxpayer to
  703  confirm receipt of the notification or to confirm the date that
  704  the audit will begin. If the taxpayer has not previously waived
  705  the 60-day notice period and believes the department commenced
  706  the audit prior to the 61st day, the taxpayer must object in
  707  writing to the department before the issuance of an assessment
  708  or else the objection is waived. If the objection is not waived
  709  and it is determined that the audit was commenced before the
  710  61st day after the issuance of the notice of intent to audit,
  711  the tolling period provided for in s. 213.345 is considered
  712  lifted for the number of days equal to the difference between
  713  the date the audit commenced and the 61st day after the date of
  714  the department’s notice of intent to audit.
  715         (7) The department may adopt rules to administer this
  716  section.
  717         Section 10. Paragraph (a) of subsection (7) of section
  718  212.14, Florida Statutes, is amended to read:
  719         212.14 Departmental powers; hearings; distress warrants;
  720  bonds; subpoenas and subpoenas duces tecum.—
  721         (7)(a) For purposes of collection and enforcement of taxes,
  722  penalties, and interest levied under this chapter, the
  723  department may issue subpoenas or subpoenas duces tecum
  724  compelling the attendance and testimony of witnesses and the
  725  production of books, records, written materials, and
  726  electronically recorded information. Subpoenas shall be issued
  727  with the written and signed approval of the executive director
  728  or his or her designee on written and sworn application by any
  729  employee of the department. The application must set forth the
  730  reason for the application, the name of the person subpoenaed,
  731  the time and place of appearance of the witness, and a
  732  description of any books, records, or electronically recorded
  733  information to be produced, together with a statement by the
  734  applicant that the department has unsuccessfully attempted other
  735  reasonable means of securing information and that the testimony
  736  of the witness or the written or electronically recorded
  737  materials sought in the subpoena are necessary for the
  738  collection of taxes, penalty, or interest or the enforcement of
  739  the taxes levied under this chapter. A subpoena must shall be
  740  served in the manner provided by law and by the Florida Rules of
  741  Civil Procedure and is shall be returnable only during regular
  742  business hours and at least 20 calendar days after the date of
  743  service of the subpoena. Any subpoena to which this subsection
  744  applies must shall identify the taxpayer to whom the subpoena
  745  relates and to whom the records pertain and must shall provide
  746  other information to enable the person subpoenaed to locate the
  747  records required under the subpoena. The department shall give
  748  notice to the taxpayer to whom the subpoena relates within 3
  749  days after of the day on which the service of the subpoena is
  750  made. Within 14 days after service of the subpoena, the person
  751  to whom the subpoena is directed may serve written objection to
  752  inspection or copying of any of the designated materials. If
  753  objection is made, the department is shall not be entitled to
  754  inspect and copy the materials, except pursuant to an order of
  755  the circuit court. If an objection is made, the department may
  756  petition any circuit court for an order to comply with the
  757  subpoena. The subpoena must shall contain a written notice of
  758  the right to object to the subpoena. Every subpoena served upon
  759  the witness or records custodian must be accompanied by a copy
  760  of the provisions of this subsection. If a person refuses to
  761  obey a subpoena or subpoena duces tecum, the department may
  762  apply to any circuit court of this state to enforce compliance
  763  with the subpoena. Witnesses must shall be paid mileage and
  764  witness fees as authorized for witnesses in civil cases. The
  765  failure of a taxpayer to provide documents available to, or
  766  required to be kept by, the taxpayer and requested by a subpoena
  767  issued under this section creates a rebuttable presumption that
  768  the resulting proposed final agency action by the department, as
  769  to the requested documents, is correct and that the requested
  770  documents not produced by the taxpayer would be adverse to the
  771  taxpayer’s position as to the proposed final agency action. If a
  772  taxpayer fails to provide documents requested by a subpoena
  773  issued under this section, the department may make an assessment
  774  from an estimate based upon the best information then available
  775  to it for the taxable period of retail sales of the taxpayer,
  776  together with any accrued interest and penalties. The department
  777  shall inform the taxpayer of the reason for the estimate and the
  778  information and methodology used to derive the estimate. The
  779  assessment shall be considered prima facie correct, and the
  780  taxpayer shall have the burden of showing any error in it. The
  781  presumption and authority to use estimates for the purpose of an
  782  assessment under this paragraph do not apply solely because a
  783  taxpayer or its representative requests a conference to
  784  negotiate the production of a sample of records demanded by a
  785  subpoena.
  786         Section 11. Section 213.051, Florida Statutes, is amended
  787  to read:
  788         213.051 Service of subpoenas.—
  789         (1) For the purpose of administering and enforcing the
  790  provisions of the revenue laws of this state, the executive
  791  director of the Department of Revenue, or any of his or her
  792  assistants designated in writing by the executive director, may
  793  shall be authorized to serve subpoenas and subpoenas duces tecum
  794  issued by the state attorney relating to investigations
  795  concerning the taxes enumerated in s. 213.05.
  796         (2) In addition to the procedures for service prescribed by
  797  chapter 48, the department may serve subpoenas it issues
  798  pursuant to ss. 202.36, 206.14, 211.125, 212.14, and 220.735
  799  upon any business registered with the department at the address
  800  on file with the department if it received correspondence from
  801  the business from that address within 30 days before issuance of
  802  the subpoena or if the address is listed with the Department of
  803  State Division of Corporations as a principal or business
  804  address. If a business’ address is not in this state, service is
  805  made upon proof of delivery by certified or registered mail or
  806  under the notice provisions of s. 213.0537.
  807         Section 12. Present subsections (21) and (22) of section
  808  213.053, Florida Statutes, are redesignated as subsections (22)
  809  and (23), respectively, and a new subsection (21) is added to
  810  that section, to read:
  811         213.053 Confidentiality and information sharing.—
  812         (21)(a) The department shall publish a list of dealers
  813  whose resale certificates have been suspended pursuant to s.
  814  212.13(2)(b). The list may contain the name of the dealer,
  815  including the name under which the dealer does business; the
  816  address of the dealer; the dealer’s employer identification
  817  number or other taxpayer identification number; and the date on
  818  which the dealer was added to the list.
  819         (b) The department shall update the list daily as needed to
  820  reflect additions to and deletions from the list.
  821         (c) The department may adopt rules to administer this
  822  subsection.
  823         Section 13. Section 213.06, Florida Statutes, is amended to
  824  read:
  825         213.06 Rules of department; circumstances requiring
  826  emergency rules.—
  827         (1) The Department of Revenue may has the authority to
  828  adopt rules pursuant to ss. 120.536(1) and 120.54 to implement
  829  provisions of the revenue laws.
  830         (2) The executive director of the department may adopt
  831  emergency rules pursuant to s. 120.54 on behalf of the
  832  department when the effective date of a legislative change
  833  occurs sooner than 120 60 days after the close of a legislative
  834  session in which enacted or after the Governor approves or fails
  835  to veto the legislative change, whichever is later, and the
  836  change affects a tax rate or a collection or reporting procedure
  837  which affects a substantial number of dealers or persons subject
  838  to the tax change or procedure. The Legislature finds that such
  839  circumstances qualify as an exception to the prerequisite of a
  840  finding of immediate danger to the public health, safety, or
  841  welfare as set forth in s. 120.54(4)(a) and qualify as
  842  circumstances requiring an emergency rule. Emergency rules
  843  adopted under this subsection are exempt from s. 120.54(4)(c),
  844  remain in effect for 6 months or until replaced by rules adopted
  845  under the nonemergency rulemaking procedures of the
  846  Administrative Procedure Act, and may be renewed for no more
  847  than 3 additional 6-month periods during the pendency of
  848  procedures to adopt permanent rules addressing the subject of
  849  the emergency rules.
  850         (3) The grants of rulemaking authority in subsections (1)
  851  and (2) are sufficient to allow the department to adopt rules
  852  implementing all revenue laws administered by the department.
  853  Each revenue law administered by the department is an enabling
  854  statute authorizing the department to implement it, regardless
  855  of whether the enabling statute contains its own grant of
  856  rulemaking authority.
  857         Section 14. Paragraph (b) of subsection (1) and paragraph
  858  (a) of subsection (3) of section 213.21, Florida Statutes, are
  859  amended, and subsections (11) and (12) are added to that
  860  section, to read:
  861         213.21 Informal conferences; compromises.—
  862         (1)
  863         (b) The statute of limitations upon the issuance of final
  864  assessments and the period for filing a claim for refund as
  865  required by s. 215.26(2) for any transactions occurring during
  866  the audit period shall be tolled during the period in which the
  867  taxpayer is engaged in a procedure under this section.
  868         (3)(a) A taxpayer’s liability for any tax or interest
  869  specified in s. 72.011(1) may be compromised by the department
  870  upon the grounds of doubt as to liability for or collectibility
  871  of such tax or interest. A taxpayer’s liability for interest
  872  under any of the chapters specified in s. 72.011(1) shall be
  873  settled or compromised in whole or in part whenever or to the
  874  extent that the department determines that the delay in the
  875  determination of the amount due is attributable to the action or
  876  inaction of the department. A taxpayer’s liability for penalties
  877  under any of the chapters specified in s. 72.011(1) greater than
  878  25 percent of the tax must may be settled or compromised if it
  879  is determined by the department determines that the
  880  noncompliance is not due to reasonable cause and not to willful
  881  negligence, willful neglect, or fraud. In addition, a taxpayer’s
  882  liability for penalties under any of the chapters specified in
  883  s. 72.011(1) up to and including 25 percent of the tax may be
  884  settled or compromised if the department determines that
  885  reasonable cause exists and the penalties greater than 25
  886  percent of the tax were compromised because the noncompliance is
  887  not due to willful negligence, willful neglect, or fraud. There
  888  is a rebuttable presumption that a taxpayer’s noncompliance is
  889  due to willful negligence, willful neglect, or fraud when
  890  adequate records as requested by the department are not provided
  891  to the department before the issuance of an assessment. The
  892  presumption may be rebutted by a showing of reasonable cause why
  893  adequate records as requested were not provided or were
  894  unavailable to the taxpayer. The facts and circumstances are
  895  subject to de novo review to determine the existence of
  896  reasonable cause in any administrative proceeding or judicial
  897  action challenging an assessment of penalty under any of the
  898  chapters specified in s. 72.011(1). A taxpayer who establishes
  899  reasonable reliance on the written advice issued by the
  900  department to the taxpayer is will be deemed to have shown
  901  reasonable cause for the noncompliance. In addition, a
  902  taxpayer’s liability for penalties under any of the chapters
  903  specified in s. 72.011(1) in excess of 25 percent of the tax
  904  shall be settled or compromised if the department determines
  905  that the noncompliance is due to reasonable cause and not to
  906  willful negligence, willful neglect, or fraud. The department
  907  shall maintain records of all compromises, and the records shall
  908  state the basis for the compromise. The records of compromise
  909  under this paragraph are shall not be subject to disclosure
  910  pursuant to s. 119.07(1) and are shall be considered
  911  confidential information governed by the provisions of s.
  912  213.053.
  913         (11) Following the expiration of time for a taxpayer to
  914  challenge an assessment or a denial of a refund as provided in
  915  s. 72.011, the department may consider a request to settle or
  916  compromise any tax, interest, penalty, or other liability under
  917  this section if the taxpayer demonstrates that the failure to
  918  initiate a timely challenge was due to a qualified event that
  919  directly impacted compliance with that section. For purposes of
  920  this subsection, a qualified event is limited to the occurrence
  921  of events during an audit or the expired protest period which
  922  were beyond the control of the taxpayer, including, but not
  923  limited to, the death or life-threatening injury or illness of
  924  the taxpayer or an immediate family member of the taxpayer; the
  925  death or life-threatening injury or illness of the responsible
  926  party that controlled, managed, or directed the affected
  927  business entity; acts of war or terrorism; natural disasters;
  928  fire; or other catastrophic loss. The department may not
  929  consider a request received more than 180 days after the
  930  expiration of time allowed under s. 72.011.
  931         (12) Any decision by the department regarding a taxpayer’s
  932  request to compromise or settle a liability under this section
  933  is not a final order subject to review under chapter 120.
  934         Section 15. Section 213.34, Florida Statutes, is amended to
  935  read:
  936         213.34 Authority to audit.—
  937         (1) The Department of Revenue may shall have the authority
  938  to audit and examine the accounts, books, or records of all
  939  persons who are subject to a revenue law made applicable to this
  940  chapter, or otherwise placed under the control and
  941  administration of the department, for the purpose of
  942  ascertaining the correctness of any return which has been filed
  943  or payment which has been made, or for the purpose of making a
  944  return where none has been made.
  945         (2) The department, or its duly authorized agents, may
  946  inspect such books and records necessary to ascertain a
  947  taxpayer’s compliance with the revenue laws of this state,
  948  provided that the department’s power to make an assessment or
  949  grant a refund has not terminated under s. 95.091(3).
  950         (a)During the course of an audit, but before the issuance
  951  of an assessment other than a jeopardy assessment, the
  952  department shall issue to the taxpayer a notice explaining the
  953  audit findings. No later than 30 days after the issuance of the
  954  notice, the taxpayer may request in writing an exit conference
  955  at a mutually agreeable date and time with the department’s
  956  audit staff to discuss the audit findings. The exit conference
  957  must be conducted no later than 30 days after a request for the
  958  conference, unless the taxpayer and the department enter into an
  959  agreement to extend the audit tolling period pursuant to s.
  960  213.23. The taxpayer shall be given an opportunity at or before
  961  the exit conference to provide additional information and
  962  documents to the department to rebut the audit findings. Upon
  963  the mutual written agreement between the department and the
  964  taxpayer to extend the audit tolling period pursuant to s.
  965  213.23, the exit conference may be continued to allow the
  966  taxpayer additional time to provide information and documents to
  967  the department. The department shall review any information
  968  provided by the taxpayer and, if the department revises the
  969  audit findings, a copy of the revised audit findings must be
  970  provided to the taxpayer. Such revision of the audit findings
  971  does not provide a right to any additional conference.
  972         (b)If an exit conference is timely requested in writing,
  973  the limitations in s. 95.091(3) are tolled an additional 60
  974  days. If the department fails to offer a taxpayer the
  975  opportunity to hold an exit conference despite a timely written
  976  request, the limitations period in s. 95.091(3) may not be
  977  tolled for the additional 60 days. If the assessment is issued
  978  outside of the limitations period, the assessment must be
  979  reduced by the amount of those taxes, penalties, and interest
  980  for reporting periods outside of the limitations period, as
  981  modified by any other tolling or extension provisions.
  982         (c)If a request for an exit conference is not timely made,
  983  the right to a conference is waived. A taxpayer may also
  984  affirmatively waive its right to an exit conference. Failure to
  985  hold an exit conference does not preclude the department from
  986  issuing an assessment.
  987         (d)The department may adopt rules to implement this
  988  subsection.
  989         (3) The department may correct by credit or refund any
  990  overpayment of tax, penalty, or interest revealed by an audit
  991  and shall make assessment of any deficiency in tax, penalty, or
  992  interest determined to be due.
  993         (4) Notwithstanding the provisions of s. 215.26, the
  994  department shall offset the overpayment of any tax during an
  995  audit period against a deficiency of any tax, penalty, or
  996  interest determined to be due during the same audit period.
  997         (5) After the application of subsection (4), if the
  998  department’s audit finds that the tax paid is more than the
  999  correct amount, the department must refund the overpayment that
 1000  is within the applicable period provided by s. 215.26. Such
 1001  action by the department does not prevent a taxpayer from
 1002  challenging the amount of the refund pursuant to chapters 72 and
 1003  120 or applying for a refund of additional tax within the
 1004  applicable period.
 1005         Section 16. Section 213.345, Florida Statutes, is amended
 1006  to read:
 1007         213.345 Tolling of periods during an audit.—The limitations
 1008  in s. 95.091(3) and the period for filing a claim for refund as
 1009  required by s. 215.26(2) are shall be tolled for a period of 1
 1010  year if the Department of Revenue has, on or after July 1, 1999,
 1011  issued a notice of intent to conduct an audit or investigation
 1012  of the taxpayer’s account within the applicable period of time.
 1013  The 1-year period is tolled upon receipt of written objections
 1014  to the subpoena and for the entire pendency of any action that
 1015  seeks an order to enforce compliance with or to challenge any
 1016  subpoena issued by the department compelling the attendance and
 1017  testimony of witnesses and the production of books, records,
 1018  written materials, and electronically recorded information. The
 1019  department must commence an audit within 120 days after it
 1020  issues a notice of intent to conduct an audit, unless the
 1021  taxpayer requests a delay. If the taxpayer does not request a
 1022  delay and the department does not begin the audit within 120
 1023  days after issuing the notice, the tolling period terminates
 1024  shall terminate unless the taxpayer and the department enter
 1025  into an agreement to extend the period pursuant to s. 213.23. If
 1026  the department issues a notice explaining its audit findings
 1027  under s. 213.34(2)(a) based on an estimate because the taxpayer
 1028  has failed or refuses to provide records, the audit will be
 1029  deemed to have commenced for purposes of this section. In the
 1030  event the department issues an assessment beyond the tolling
 1031  period, the assessment will be considered late and the
 1032  assessment shall be reduced by the amount of those taxes,
 1033  penalties, and interest for reporting periods outside of the
 1034  limitations period, as modified by any other tolling or
 1035  extension provisions.
 1036         Section 17. Subsections (1), (3), and (6) of section
 1037  213.67, Florida Statutes, are amended to read:
 1038         213.67 Garnishment.—
 1039         (1) If a person is delinquent in the payment of any taxes,
 1040  penalties, and interest, additional daily accrued interest,
 1041  costs, and fees owed to the department, the executive director
 1042  or his or her designee may give notice of the amount of such
 1043  delinquency by certified or registered mail, by personal
 1044  service, or by electronic means, including, but not limited to,
 1045  facsimile transmissions, electronic data interchange, or use of
 1046  the Internet, to all persons having in their possession or under
 1047  their control any credits or personal property, exclusive of
 1048  wages, belonging to the delinquent taxpayer, or owing any debts
 1049  to such delinquent taxpayer at the time of receipt by them of
 1050  such notice. Thereafter, any person who has been notified may
 1051  not transfer or make any other disposition of such credits,
 1052  other personal property, or debts until the executive director
 1053  or his or her designee consents to a transfer or disposition or
 1054  until 60 days after the receipt of such notice. However, the
 1055  credits, other personal property, or debts that exceed the
 1056  delinquent amount stipulated in the notice are not subject to
 1057  this section, wherever held, if the taxpayer does not have a
 1058  prior history of tax delinquencies. If during the effective
 1059  period of the notice to withhold, any person so notified makes
 1060  any transfer or disposition of the property or debts required to
 1061  be withheld under this section, he or she is liable to the state
 1062  for any indebtedness owed to the department by the person with
 1063  respect to whose obligation the notice was given to the extent
 1064  of the value of the property or the amount of the debts thus
 1065  transferred or paid if, solely by reason of such transfer or
 1066  disposition, the state is unable to recover the indebtedness of
 1067  the person with respect to whose obligation the notice was
 1068  given. If the delinquent taxpayer contests the intended levy in
 1069  circuit court or under chapter 120, the notice under this
 1070  section remains effective until that final resolution of the
 1071  contest. Any financial institution receiving such notice
 1072  maintains will maintain a right of setoff for any transaction
 1073  involving a debit card occurring on or before the date of
 1074  receipt of such notice.
 1075         (3) During the last 30 days of the 60-day period set forth
 1076  in subsection (1), the executive director or his or her designee
 1077  may levy upon such credits, other personal property, or debts.
 1078  The levy must be accomplished by delivery of a notice of levy by
 1079  certified or registered mail, by personal service, or by
 1080  electronic means, including, but not limited to, facsimile
 1081  transmission or electronic data exchange. Upon receipt of the
 1082  notice of levy, which the person possessing the credits, other
 1083  personal property, or debts shall transfer them to the
 1084  department or pay to the department the amount owed to the
 1085  delinquent taxpayer.
 1086         (6)(a) Levy may be made under subsection (3) upon credits,
 1087  other personal property, or debt of any person with respect to
 1088  any unpaid tax, penalties, and interest, additional daily
 1089  accrued interest, costs, and fees only after the executive
 1090  director or his or her designee has notified such person in
 1091  writing of the intention to make such levy.
 1092         (b) No less than 30 days before the day of the levy, the
 1093  notice of intent to levy required under paragraph (a) must shall
 1094  be given in person or sent by certified or registered mail to
 1095  the person’s last known address.
 1096         (c) The notice required in paragraph (a) must include a
 1097  brief statement that sets forth in simple and nontechnical
 1098  terms:
 1099         1. The provisions of this section relating to levy and sale
 1100  of property;
 1101         2. The procedures applicable to the levy under this
 1102  section;
 1103         3. The administrative and judicial appeals available to the
 1104  taxpayer with respect to such levy and sale, and the procedures
 1105  relating to such appeals; and
 1106         4. Any The alternatives, if any, available to taxpayers
 1107  which could prevent levy on the property.
 1108         Section 18. Section 220.42, Florida Statutes, is amended to
 1109  read:
 1110         220.42 Methods of accounting.—
 1111         (1) For purposes of this code, a taxpayer’s method of
 1112  accounting must shall be the same as such taxpayer’s method of
 1113  accounting for federal income tax purposes, except as provided
 1114  in subsection (3). If no method of accounting has been regularly
 1115  used by a taxpayer, net income for purposes of this code must
 1116  shall be computed by the such method that as in the opinion of
 1117  the department determines most fairly reflects income.
 1118         (2) If a taxpayer’s method of accounting is changed for
 1119  federal income tax purposes, the taxpayer’s method of accounting
 1120  for purposes of this code must shall be similarly changed.
 1121         (3) Any taxpayer which has elected for federal income tax
 1122  purposes to report any portion of its income on the completed
 1123  contract method of accounting under Treasury Regulation 1.451
 1124  3(b)(2) may elect to return the income so reported on the
 1125  percentage of completion method of accounting under Treasury
 1126  Regulation 1.451-3(b)(1), provided the taxpayer regularly
 1127  maintains its books of account and reports to its shareholders
 1128  on the percentage of completion method. The election provided by
 1129  this subsection shall be allowed only if it is made, in such
 1130  manner as the department may prescribe, not later than the due
 1131  date, including any extensions thereof, for filing a return for
 1132  the taxpayer’s first taxable year under this code in which a
 1133  portion of its income is returned on the completed contract
 1134  method of accounting for federal tax purposes. An election made
 1135  pursuant to this subsection shall apply to all subsequent
 1136  taxable years of the taxpayers unless the department consents in
 1137  writing to its revocation.
 1138         Section 19. Subsection (4) is added to section 220.735,
 1139  Florida Statutes, to read:
 1140         220.735 Production of witnesses and records.—
 1141         (4) The failure of a taxpayer to provide documents
 1142  available to, or required to be kept by, the taxpayer and
 1143  requested by a subpoena issued under this section creates a
 1144  rebuttable presumption that the resulting proposed final agency
 1145  action by the department, as to the requested documents, is
 1146  correct and that the requested documents not produced by the
 1147  taxpayer would be adverse to the taxpayer’s position as to the
 1148  proposed final agency action. If a taxpayer fails to provide
 1149  documents requested by a subpoena issued under this section, the
 1150  department may determine the amount of tax due according to its
 1151  best judgment and may issue a notice of deficiency to the
 1152  taxpayer, setting forth the amount of tax, interest, and any
 1153  penalties proposed to be assessed. The department shall inform
 1154  the taxpayer of the reason for the estimate and the information
 1155  and methodology used to derive the estimate. The assessment
 1156  shall be considered prima facie correct, and the taxpayer shall
 1157  have the burden of showing any error in it.
 1158         Section 20. Paragraph (e) of subsection (3) of section
 1159  443.131, Florida Statutes, is amended to read:
 1160         443.131 Contributions.—
 1161         (3) VARIATION OF CONTRIBUTION RATES BASED ON BENEFIT
 1162  EXPERIENCE.—
 1163         (e) Assignment of variations from the standard rate.—
 1164         1. As used in this paragraph, the terms “total benefit
 1165  payments,” “benefits paid to an individual,” and “benefits
 1166  charged to the employment record of an employer” mean the amount
 1167  of benefits paid to individuals multiplied by:
 1168         a. For benefits paid before prior to July 1, 2007, 1.
 1169         b. For benefits paid during the period beginning on July 1,
 1170  2007, and ending March 31, 2011, 0.90.
 1171         c. For benefits paid after March 31, 2011, 1.
 1172         d. For benefits paid during the period beginning April 1,
 1173  2020, and ending December 31, 2020, 0.
 1174         e. For benefits paid during the period beginning January 1,
 1175  2021, and ending June 30, 2021, 1, except as otherwise adjusted
 1176  in accordance with paragraph (f).
 1177         2. For the calculation of contribution rates effective
 1178  January 1, 2012, and thereafter:
 1179         a. The tax collection service provider shall assign a
 1180  variation from the standard rate of contributions for each
 1181  calendar year to each eligible employer. In determining the
 1182  contribution rate, varying from the standard rate to be assigned
 1183  each employer, adjustment factors computed under sub-sub
 1184  subparagraphs (I)-(IV) are added to the benefit ratio. This
 1185  addition shall be accomplished in two steps by adding a variable
 1186  adjustment factor and a final adjustment factor. The sum of
 1187  these adjustment factors computed under sub-sub-subparagraphs
 1188  (I)-(IV) shall first be algebraically summed. The sum of these
 1189  adjustment factors shall next be divided by a gross benefit
 1190  ratio determined as follows: Total benefit payments for the 3
 1191  year period described in subparagraph (b)3. are charged to
 1192  employers eligible for a variation from the standard rate, minus
 1193  excess payments for the same period, divided by taxable payroll
 1194  entering into the computation of individual benefit ratios for
 1195  the calendar year for which the contribution rate is being
 1196  computed. The ratio of the sum of the adjustment factors
 1197  computed under sub-sub-subparagraphs (I)-(IV) to the gross
 1198  benefit ratio is multiplied by each individual benefit ratio
 1199  that is less than the maximum contribution rate to obtain
 1200  variable adjustment factors; except that if the sum of an
 1201  employer’s individual benefit ratio and variable adjustment
 1202  factor exceeds the maximum contribution rate, the variable
 1203  adjustment factor is reduced in order for the sum to equal the
 1204  maximum contribution rate. The variable adjustment factor for
 1205  each of these employers is multiplied by his or her taxable
 1206  payroll entering into the computation of his or her benefit
 1207  ratio. The sum of these products is divided by the taxable
 1208  payroll of the employers who entered into the computation of
 1209  their benefit ratios. The resulting ratio is subtracted from the
 1210  sum of the adjustment factors computed under sub-sub
 1211  subparagraphs (I)-(IV) to obtain the final adjustment factor.
 1212  The variable adjustment factors and the final adjustment factor
 1213  must be computed to five decimal places and rounded to the
 1214  fourth decimal place. This final adjustment factor is added to
 1215  the variable adjustment factor and benefit ratio of each
 1216  employer to obtain each employer’s contribution rate. An
 1217  employer’s contribution rate may not, however, be rounded to
 1218  less than 0.1 percent. Regardless of whether subparagraph 5. is
 1219  repealed as provided in subparagraph 6., in determining the
 1220  contribution rate for rates effective January 1, 2021, through
 1221  December 31, 2025, varying from the standard rate that would
 1222  otherwise to be assigned, the computation shall exclude any
 1223  benefit that is excluded by the multipliers under subparagraph
 1224  (b)2. and subparagraph 1. and The computation of the
 1225  contribution rate, varying from the standard rate to be
 1226  assigned, shall also exclude any benefit paid as a result of a
 1227  governmental order related to COVID-19 to close or reduce
 1228  capacity of a business before the date of the repeal. In
 1229  addition, the contribution rate for the 2021 and 2022 calendar
 1230  years shall be calculated without the application of the
 1231  positive adjustment factor in sub-sub-subparagraph (III).
 1232         (I) An adjustment factor for noncharge benefits is computed
 1233  to the fifth decimal place and rounded to the fourth decimal
 1234  place by dividing the amount of noncharge benefits during the 3
 1235  year period described in subparagraph (b)3. by the taxable
 1236  payroll of employers eligible for a variation from the standard
 1237  rate who have a benefit ratio for the current year which is less
 1238  than the maximum contribution rate. For purposes of computing
 1239  this adjustment factor, the taxable payroll of these employers
 1240  is the taxable payrolls for the 3 years ending June 30 of the
 1241  current calendar year as reported to the tax collection service
 1242  provider by September 30 of the same calendar year. As used in
 1243  this sub-sub-subparagraph, the term “noncharge benefits” means
 1244  benefits paid to an individual, as adjusted pursuant to
 1245  subparagraph (b)2. and subparagraph 1., from the Unemployment
 1246  Compensation Trust Fund which were not charged to the employment
 1247  record of any employer, but excluding any benefit paid as a
 1248  result of a governmental order related to COVID-19 to close or
 1249  reduce capacity of a business.
 1250         (II) An adjustment factor for excess payments is computed
 1251  to the fifth decimal place, and rounded to the fourth decimal
 1252  place by dividing the total excess payments during the 3-year
 1253  period described in subparagraph (b)3. by the taxable payroll of
 1254  employers eligible for a variation from the standard rate who
 1255  have a benefit ratio for the current year which is less than the
 1256  maximum contribution rate. For purposes of computing this
 1257  adjustment factor, the taxable payroll of these employers is the
 1258  same figure used to compute the adjustment factor for noncharge
 1259  benefits under sub-sub-subparagraph (I). As used in this sub
 1260  subparagraph, the term “excess payments” means the amount of
 1261  benefits charged to the employment record of an employer, as
 1262  adjusted pursuant to subparagraph (b)2. and subparagraph 1.,
 1263  during the 3-year period described in subparagraph (b)3., but
 1264  excluding any benefit paid as a result of a governmental order
 1265  related to COVID-19 to close or reduce capacity of a business,
 1266  less the product of the maximum contribution rate and the
 1267  employer’s taxable payroll for the 3 years ending June 30 of the
 1268  current calendar year as reported to the tax collection service
 1269  provider by September 30 of the same calendar year. As used in
 1270  this sub-sub-subparagraph, the term “total excess payments”
 1271  means the sum of the individual employer excess payments for
 1272  those employers that were eligible for assignment of a
 1273  contribution rate different from the standard rate.
 1274         (III) With respect to computing a positive adjustment
 1275  factor:
 1276         (A) Beginning January 1, 2012, if the balance of the
 1277  Unemployment Compensation Trust Fund on September 30 of the
 1278  calendar year immediately preceding the calendar year for which
 1279  the contribution rate is being computed is less than 4 percent
 1280  of the taxable payrolls for the year ending June 30 as reported
 1281  to the tax collection service provider by September 30 of that
 1282  calendar year, a positive adjustment factor shall be computed.
 1283  The positive adjustment factor is computed annually to the fifth
 1284  decimal place and rounded to the fourth decimal place by
 1285  dividing the sum of the total taxable payrolls for the year
 1286  ending June 30 of the current calendar year as reported to the
 1287  tax collection service provider by September 30 of that calendar
 1288  year into a sum equal to one-fifth of the difference between the
 1289  balance of the fund as of September 30 of that calendar year and
 1290  the sum of 5 percent of the total taxable payrolls for that
 1291  year. The positive adjustment factor remains in effect for
 1292  subsequent years until the balance of the Unemployment
 1293  Compensation Trust Fund as of September 30 of the year
 1294  immediately preceding the effective date of the contribution
 1295  rate equals or exceeds 4 percent of the taxable payrolls for the
 1296  year ending June 30 of the current calendar year as reported to
 1297  the tax collection service provider by September 30 of that
 1298  calendar year.
 1299         (B) Beginning January 1, 2018, and for each year
 1300  thereafter, the positive adjustment shall be computed by
 1301  dividing the sum of the total taxable payrolls for the year
 1302  ending June 30 of the current calendar year as reported to the
 1303  tax collection service provider by September 30 of that calendar
 1304  year into a sum equal to one-fourth of the difference between
 1305  the balance of the fund as of September 30 of that calendar year
 1306  and the sum of 5 percent of the total taxable payrolls for that
 1307  year. The positive adjustment factor remains in effect for
 1308  subsequent years until the balance of the Unemployment
 1309  Compensation Trust Fund as of September 30 of the year
 1310  immediately preceding the effective date of the contribution
 1311  rate equals or exceeds 4 percent of the taxable payrolls for the
 1312  year ending June 30 of the current calendar year as reported to
 1313  the tax collection service provider by September 30 of that
 1314  calendar year.
 1315         (IV) If, beginning January 1, 2015, and each year
 1316  thereafter, the balance of the Unemployment Compensation Trust
 1317  Fund as of September 30 of the year immediately preceding the
 1318  calendar year for which the contribution rate is being computed
 1319  exceeds 5 percent of the taxable payrolls for the year ending
 1320  June 30 of the current calendar year as reported to the tax
 1321  collection service provider by September 30 of that calendar
 1322  year, a negative adjustment factor must be computed. The
 1323  negative adjustment factor shall be computed annually beginning
 1324  on January 1, 2015, and each year thereafter, to the fifth
 1325  decimal place and rounded to the fourth decimal place by
 1326  dividing the sum of the total taxable payrolls for the year
 1327  ending June 30 of the current calendar year as reported to the
 1328  tax collection service provider by September 30 of the calendar
 1329  year into a sum equal to one-fourth of the difference between
 1330  the balance of the fund as of September 30 of the current
 1331  calendar year and 5 percent of the total taxable payrolls of
 1332  that year. The negative adjustment factor remains in effect for
 1333  subsequent years until the balance of the Unemployment
 1334  Compensation Trust Fund as of September 30 of the year
 1335  immediately preceding the effective date of the contribution
 1336  rate is less than 5 percent, but more than 4 percent of the
 1337  taxable payrolls for the year ending June 30 of the current
 1338  calendar year as reported to the tax collection service provider
 1339  by September 30 of that calendar year. The negative adjustment
 1340  authorized by this section is suspended in any calendar year in
 1341  which repayment of the principal amount of an advance received
 1342  from the federal Unemployment Compensation Trust Fund under 42
 1343  U.S.C. s. 1321 is due to the Federal Government.
 1344         (V) The maximum contribution rate that may be assigned to
 1345  an employer is 5.4 percent, except employers participating in an
 1346  approved short-time compensation plan may be assigned a maximum
 1347  contribution rate that is 1 percent greater than the maximum
 1348  contribution rate for other employers in any calendar year in
 1349  which short-time compensation benefits are charged to the
 1350  employer’s employment record.
 1351         (VI) As used in this subsection, “taxable payroll” shall be
 1352  determined by excluding any part of the remuneration paid to an
 1353  individual by an employer for employment during a calendar year
 1354  in excess of the first $7,000. Beginning January 1, 2012,
 1355  “taxable payroll” shall be determined by excluding any part of
 1356  the remuneration paid to an individual by an employer for
 1357  employment during a calendar year as described in s.
 1358  443.1217(2). For the purposes of the employer rate calculation
 1359  that will take effect in January 1, 2012, and in January 1,
 1360  2013, the tax collection service provider shall use the data
 1361  available for taxable payroll from 2009 based on excluding any
 1362  part of the remuneration paid to an individual by an employer
 1363  for employment during a calendar year in excess of the first
 1364  $7,000, and from 2010 and 2011, the data available for taxable
 1365  payroll based on excluding any part of the remuneration paid to
 1366  an individual by an employer for employment during a calendar
 1367  year in excess of the first $8,500.
 1368         b. If the transfer of an employer’s employment record to an
 1369  employing unit under paragraph (g) which, before the transfer,
 1370  was an employer, the tax collection service provider shall
 1371  recompute a benefit ratio for the successor employer based on
 1372  the combined employment records and reassign an appropriate
 1373  contribution rate to the successor employer effective on the
 1374  first day of the calendar quarter immediately after the
 1375  effective date of the transfer.
 1376         3. The tax collection service provider shall reissue rates
 1377  for the 2021 calendar year. However, an employer shall continue
 1378  to timely file its employer’s quarterly reports and pay the
 1379  contributions due in a timely manner in accordance with the
 1380  rules of the Department of Economic Opportunity. The Department
 1381  of Revenue shall post the revised rates on its website to enable
 1382  employers to securely review the revised rates. For
 1383  contributions for the first quarter of the 2021 calendar year,
 1384  if any employer remits to the tax collection service provider an
 1385  amount in excess of the amount that would be due as calculated
 1386  pursuant to this paragraph, the tax collection service provider
 1387  shall refund the excess amount from the amount erroneously
 1388  collected. Notwithstanding s. 443.141(6), refunds issued through
 1389  August 31, 2021, for first quarter 2021 contributions must be
 1390  paid from the General Revenue Fund.
 1391         4. The tax collection service provider shall calculate and
 1392  assign contribution rates effective January 1, 2022, through
 1393  December 31, 2022, excluding any benefit charge that is excluded
 1394  by the multipliers under subparagraph (b)2. and subparagraph 1.;
 1395  without the application of the positive adjustment factor in
 1396  sub-sub-subparagraph 2.a.(III); and without the inclusion of any
 1397  benefit charge directly related to COVID-19 as a result of a
 1398  governmental order to close or reduce capacity of a business, as
 1399  determined by the Department of Economic Opportunity, for each
 1400  employer who is eligible for a variation from the standard rate
 1401  pursuant to paragraph (d). The Department of Economic
 1402  Opportunity shall provide the tax collection service provider
 1403  with all necessary benefit charge information by August 1, 2021,
 1404  including specific information for adjustments related to COVID
 1405  19 charges resulting from a governmental order to close or
 1406  reduce capacity of a business, to enable the tax collection
 1407  service provider to calculate and issue tax rates effective
 1408  January 1, 2022. The tax collection service provider shall
 1409  calculate and post rates for the 2022 calendar year by March 1,
 1410  2022.
 1411         5. Subject to subparagraph 6., the tax collection service
 1412  provider shall calculate and assign contribution rates effective
 1413  January 1, 2023, through December 31, 2025, excluding any
 1414  benefit charge that is excluded by the multipliers under
 1415  subparagraph (b)2. and subparagraph 1.; without the application
 1416  of the positive adjustment factor in sub-sub-subparagraph
 1417  2.a.(III); and without the inclusion of any benefit charge
 1418  directly related to COVID-19 as a result of a governmental order
 1419  to close or reduce capacity of a business, as determined by the
 1420  Department of Economic Opportunity, for each employer who is
 1421  eligible for a variation from the standard rate pursuant to
 1422  paragraph (d). The Department of Economic Opportunity shall
 1423  provide the tax collection service provider with all necessary
 1424  benefit charge information by August 1 of each year, including
 1425  specific information for adjustments related to COVID-19 charges
 1426  resulting from a governmental order to close or reduce capacity
 1427  of a business, to enable the tax collection service provider to
 1428  calculate and issue tax rates effective the following January.
 1429         6. If the balance of the Unemployment Compensation Trust
 1430  Fund on June 30 of any year exceeds $4,071,519,600, subparagraph
 1431  5. is repealed for rates effective the following years. The
 1432  Office of Economic and Demographic Research shall advise the tax
 1433  collection service provider of the balance of the trust fund on
 1434  June 30 by August 1 of that year. After the repeal of
 1435  subparagraph 5. and notwithstanding the dates specified in that
 1436  subparagraph, the tax collection service provider shall
 1437  calculate and assign contribution rates for each subsequent
 1438  calendar year as otherwise provided in this section.
 1439         Section 21. Paragraph (a) of subsection (9) of section
 1440  443.171, Florida Statutes, is amended to read:
 1441         443.171 Department of Economic Opportunity and commission;
 1442  powers and duties; records and reports; proceedings; state
 1443  federal cooperation.—
 1444         (9) STATE-FEDERAL COOPERATION.—
 1445         (a)1. In the administration of this chapter, the Department
 1446  of Economic Opportunity and its tax collection service provider
 1447  shall cooperate with the United States Department of Labor to
 1448  the fullest extent consistent with this chapter and shall take
 1449  those actions, through the adoption of appropriate rules,
 1450  administrative methods, and standards, necessary to secure for
 1451  this state all advantages available under the provisions of
 1452  federal law relating to reemployment assistance.
 1453         2. In the administration of the provisions in s. 443.1115,
 1454  which are enacted to conform with the Federal-State Extended
 1455  Unemployment Compensation Act of 1970, the department shall take
 1456  those actions necessary to ensure that those provisions are
 1457  interpreted and applied to meet the requirements of the federal
 1458  act as interpreted by the United States Department of Labor and
 1459  to secure for this state the full reimbursement of the federal
 1460  share of extended benefits paid under this chapter which is
 1461  reimbursable under the federal act.
 1462         3. The department and its tax collection service provider
 1463  shall comply with the regulations of the United States
 1464  Department of Labor relating to the receipt or expenditure by
 1465  this state of funds granted under federal law; shall submit the
 1466  reports in the form and containing the information the United
 1467  States Department of Labor requires; and shall comply with
 1468  directions of the United States Department of Labor necessary to
 1469  assure the correctness and verification of these reports.
 1470         4.The department and its tax collection service provider
 1471  shall comply with the requirements of the federal Treasury
 1472  Offset Program as it pertains to the recovery of unemployment
 1473  compensation debts as required by the United States Department
 1474  of Labor pursuant to 26 U.S.C. s. 6402. The department or the
 1475  tax collection service provider may adopt rules to implement
 1476  this subparagraph.
 1477         Section 22. This act shall take effect July 1, 2022.