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2020 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
213.015
Taxpayer rights.
213.018
Taxpayer problem resolution program; taxpayer assistance orders.
213.025
Audits, inspections, and interviews.
213.05
Department of Revenue; control and administration of revenue laws.
213.051
Service of subpoenas.
213.053
Confidentiality and information sharing.
213.0532
Information-sharing agreements with financial institutions.
213.0535
Registration Information Sharing and Exchange Program.
213.0537
Electronic notification with affirmative consent.
213.055
Declared emergency; waiver or suspension of specified revenue laws and other requirements.
213.06
Rules of department; circumstances requiring emergency rules.
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.
213.13
Electronic remittance and distribution of funds collected by clerks of the court.
213.131
Clerks of the Court Trust Fund within the Department of Revenue.
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.
213.256
Simplified Sales and Use Tax Administration Act.
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.
213.295
Automated sales suppression devices.
213.30
Compensation for information relating to a violation of the tax laws.
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 or license to operate a public lodging establishment or public food service establishment; refusal to reinstate charter or license.
213.67
Garnishment.
213.68
Garnishment; collecting entity of counties which self-administer collection of tourist development tax.
213.69
Authority to issue warrants.
213.692
Integrated enforcement authority.
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
Filing of returns and payment of taxes by electronic means.
213.756
Funds collected are state tax funds.
213.757
Willful failure to pay over funds or destruction of records by agent.
213.758
Transfer of tax liabilities.