SB 1388: Taxation
GENERAL BILL by Horne
Taxation; eliminates tolling of statute of limitations for specified causes; prescribes circumstances for tolling of statute of limitations as result of admin. or judicial proceedings; prescribes maximum amount for intangibles tax on certain obligations pertaining to transfers in conjunction with dissolution of marriage; reduces aggregate required-local-effort millage rate; provides minimum base student allocation for FY 1998-1999, etc. Amends FS.
Effective Date: 07/01/1998
Last Action: 5/1/1998 Senate - Died in Committee on Ways and Means
Bill Text: Web Page | PDF
Last Action: 5/1/1998 Senate - Died in Committee on Ways and Means
Bill Text: Web Page | PDF
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Bill History
Date Chamber Action 2/20/1998 Senate • Prefiled
2/26/1998 Senate • Referred to Ways and Means Subcommittee E (Finance and Tax); Ways and Means; Commerce and Economic Opportunities
3/3/1998 Senate • Introduced, referred to Ways and Means Subcommittee E (Finance and Tax); Ways and Means; Commerce and Economic Opportunities -SJ 00085
3/30/1998 Senate • On Subcommittee agenda-- Ways and Means Subcommittee E (Finance and Tax), 04/02/98, 1:15 pm, Room-B(LL-42)
4/2/1998 Senate • Subcommittee Recommendation: CS by Ways and Means Subcommittee E (Finance and Tax) -SJ 00375; Now in Ways and Means -SJ 00375
4/16/1998 Senate • On Committee agenda-- Ways and Means, 04/21/98, 12:30 pm, Room-EL --Not considered
4/22/1998 Senate • On Committee agenda-- Ways and Means, 04/23/98, 1:00 pm, Room-EL --Not considered
5/1/1998 Senate • Died in Committee on Ways and Means
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SB 1388, Original Filed Version (Current Bill Version) Posted 2/25/1998 at 8:29 AM
Bill Text: Web Page | PDF Analyses: None Related Bills (7)
Bill Number Subject Filed By Relationship Last Action and Location H 63 (e1) Tangible & Intangible Property Tax Constantine Compare Last Action: 5/1/1998 H Died in Committee on Finance & Taxation (FRC), Iden./Sim./Compare Bill(s) passed, refer to CS/SB 1450 (Ch. 98-132)
Location:H 2109 (e1) Taxation Starks Compare Last Action: 3/4/1998 H Withdrawn from further cons.,Iden/Sim/Compare Bill(s) passed, refer to HB 499 (Ch. 97-86), CS/HB 915 (Ch. 97-221), HB 1337 (Ch. 97-123), SB 1158 (Ch. 97-287), CS/HB 73 (Ch. 98-290), CS/HB 209 (Ch. 98-294), CS/CS/HB 315 (Ch. 98-408), CS/HB 747 (Ch. 98-296), CS/HB 1273 (Ch. 98-252), CS/HB 3171 (Ch. 98-60), CS/CS/HB 3249 (Ch. 98-318), CS/CS/HB 3351 (Ch. 98-325), CS/HB 3395 (Ch. 98-328), CS/SB 1694 (Ch. 98-143) -HJ 00119
Location:H 4567 Taxation Arnall Compare Last Action: 5/1/1998 H Died in Committee on General Government Appropriations
Location:S 322 (c1) Taxation Ostalkiewicz Compare Last Action: 5/1/1998 S Died in Committee on Ways and Means
Location:S 906 Intangible Personal Property Taxes Cowin Compare Last Action: 5/1/1998 S Died in Committee on Ways and Means Subcommittee E (Finance and Tax)
Location:S 912 School Funding Diaz-Balart Compare Last Action: 5/1/1998 S Died in Committee on Education
Location:S 1568 Tangible & Intangible Property Tax McKay Compare Last Action: 5/1/1998 S Died in Committee on Ways and Means, Iden./Sim./Compare Bill(s) passed, refer to CS/SB 1450 (Ch. 98-132)
Location:Citations - Statutes (28)
Citation Catchline Location in Bill Location In Bill Help 95.091 Limitation on actions to collect taxes. 193.062 Dates for filing returns. 193.063 Extension of date for filing tangible personal property tax returns. 194.192 Costs; interest on unpaid taxes; penalty. 197.172 Interest rate; calculation and minimum. 199.052 Annual tax returns; payment of annual tax. 199.057 Corporate election to pay stockholders' annual tax. 199.062 Annual tax information reports. 199.133 Levy of nonrecurring tax; relationship to annual tax. 199.185 Property exempted from annual and nonrecurring taxes. 199.252 199.282 Penalties for violation of this chapter. 199.2825 201.16 Other laws made applicable to chapter. 201.17 Penalties for failure to pay tax required. 205.053 Occupational licenses; dates due and delinquent; penalties. 212.12 Dealer's credit for collecting tax; penalties for noncompliance; powers of Department of Revenue in dealing with delinquents; brackets applicable to taxable transactions; records required. 212.125 220.211 Penalties; incomplete return. 220.222 Returns; time and place for filing. 220.34 Special rules relating to estimated tax. 220.723 Overpayments; interest. 220.737 Amounts less than 220.801 Penalties; failure to timely file returns. 220.8051 220.809 Interest on deficiencies. 221.02 Credit for emergency excise tax paid. 236.081 Funds for operation of schools.