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1999 Florida Statutes
Chapter 213
STATE REVENUE LAWS: GENERAL PROVISIONS Entire Chapter
STATE REVENUE LAWS: GENERAL PROVISIONS Entire Chapter
CHAPTER 213
STATE REVENUE LAWS: GENERAL PROVISIONS
213.01
State revenue laws; legislative intent.
213.015
Taxpayer rights.
213.018
Taxpayer problem resolution program; taxpayer assistance orders.
213.025
Audits, inspections, and interviews.
213.0452
Required reporting.
213.05
Department of Revenue; control and administration of revenue laws.
213.051
Service of subpoenas.
213.053
Confidentiality and information sharing.
213.0535
Registration Information Sharing and Exchange Program.
213.054
Persons claiming tax exemptions or deductions; annual report.
213.055
Declared emergency; waiver or suspension of specified revenue laws.
213.06
Rules of department; circumstances requiring emergency rules.
213.065
Rule adoption to implement ch. 89-171.
213.066
Rule adoption to implement ch. 92-319.
213.071
Certification under seal of certain records by executive director.
213.10
Deposit of tax moneys collected.
213.12
Certain state-chartered financial institutions; immunity from certain state and local taxes.
213.21
Informal conferences; compromises.
213.22
Technical assistance advisements.
213.2201
Publications by the department.
213.23
Consent agreements extending the period subject to assessment or available for refund.
213.235
Determination of interest on deficiencies.
213.24
Accrual of penalties and interest on deficiencies; deficiency billing costs.
213.25
Refunds; credits; right of setoff.
213.255
Interest.
213.26
Contracts with county tax collectors.
213.27
Contracts with debt collection agencies and certain vendors.
213.28
Contracts with private auditors.
213.285
Certified audits.
213.29
Failure to collect and pay over tax or attempt to evade or defeat tax.
213.30
Compensation for information relating to a violation of the tax laws.
213.305
Application of penalties provided by ss. 49-98 of ch. 87-6.
213.31
Corporation Tax Administration Trust Fund.
213.34
Authority to audit.
213.345
Tolling of periods during an audit.
213.35
Books and records.
213.37
Authority to require sworn statements.
213.50
Failure to comply; revocation of corporate charter; refusal to reinstate charter.
213.67
Garnishment.
213.68
Garnishment; collecting entity of counties which self-administer collection of tourist development tax.
213.69
Authority to issue warrants.
213.70
Taxpayers' escrow requirement.
213.73
Manner and conditions of sale of property subject of a levy by the Department of Revenue.
213.731
Collection action; notice; taxpayer's protest and review rights.
213.732
Jeopardy findings and assessments.
213.733
Satisfaction of warrant.
213.74
Certificate of sale; deed of real property; legal effect.
213.75
Application of payments.
213.755
Payment of taxes by electronic funds transfer.
213.756
Funds collected are state tax funds.
213.757
Willful failure to pay over funds or destruction of records by agent.