2005 Florida Statutes
STATE REVENUE LAWS: GENERAL PROVISIONS
Taxpayer problem resolution program; taxpayer assistance orders.
Audits, inspections, and interviews.
Department of Revenue; control and administration of revenue laws.
Service of subpoenas.
Confidentiality and information sharing.
Registration Information Sharing and Exchange Program.
Persons claiming tax exemptions or deductions; annual report.
Declared emergency; waiver or suspension of specified revenue laws.
Rules of department; circumstances requiring emergency rules.
Certification under seal of certain records by executive director.
Deposit of tax moneys collected.
Certain state-chartered financial institutions; immunity from certain state and local taxes.
Electronic remittance and distribution of funds collected by clerks of the court.
Department of Revenue Clerks of the Court Trust Fund.
Informal conferences; compromises.
Technical assistance advisements.
Publications by the department.
Consent agreements extending the period subject to assessment or available for refund.
Determination of interest on deficiencies.
Accrual of penalties and interest on deficiencies; deficiency billing costs.
Refunds; credits; right of setoff.
Simplified Sales and Use Tax Administration Act.
Contracts with county tax collectors.
Contracts with debt collection agencies and certain vendors.
Contracts with private auditors.
Failure to collect and pay over tax or attempt to evade or defeat tax.
Compensation for information relating to a violation of the tax laws.
Authority to audit.
Tolling of periods during an audit.
Books and records.
Authority to require sworn statements.
Failure to comply; revocation of corporate charter; refusal to reinstate charter.
Garnishment; collecting entity of counties which self-administer collection of tourist development tax.
Authority to issue warrants.
Taxpayers' escrow requirement.
Manner and conditions of sale of property subject of a levy by the Department of Revenue.
Collection action; notice; taxpayer's protest and review rights.
Jeopardy findings and assessments.
Satisfaction of warrant.
Certificate of sale; deed of real property; legal effect.
Application of payments.
Filing of returns and payment of taxes by electronic means.
Funds collected are state tax funds.
Willful failure to pay over funds or destruction of records by agent.