Skip to Navigation | Skip to Main Content | Skip to Site Map

MyFloridaHouse.gov | Mobile Site

Senate Tracker: Sign Up | Login

The Florida Senate

2007 Florida Statutes

Section 199.202, Florida Statutes 2007

1199.202  Administration of law; rules.--The department shall administer and enforce the assessment and collection of the taxes, interest, and penalties imposed by this chapter. It may by rule prescribe the form and content of all returns and reports. It has authority to adopt rules pursuant to ss. 120.536(1) and 120.54 to enforce the provisions of this chapter.

History.--s. 1, ch. 71-134; s. 18, ch. 85-342; s. 15, ch. 98-200.

1Note.--Section 27, ch. 2006-312, provides that "[e]ffective upon this act becoming a law, the executive director of the Department of Revenue may adopt emergency rules under ss. 120.536(1) and 120.54, Florida Statutes, to implement chapter 199, Florida Statutes, and all conditions are deemed met for the adoption of such rules. Notwithstanding any other provision of law, such emergency rules shall remain effective for 6 months after the date of adoption and may be renewed during the pendency of procedures to adopt rules addressing the subject of the emergency rules."