Senate Bill 1766

CODING: Words stricken are deletions; words underlined are additions.



    Florida Senate - 1998                                  SB 1766

    By Senator Horne





    6-1222-98                                               See HB

  1                      A bill to be entitled

  2         An act relating to tax administration; amending

  3         s. 95.091, F.S.; revising the time period

  4         within which an action to collect a tax may be

  5         begun when no lien to secure payment of the tax

  6         is provided by law; revising time periods

  7         within which the Department of Revenue and

  8         Department of Business and Professional

  9         Regulation may determine and assess the amount

10         of any tax, penalty, or interest due under

11         taxes which they have authority to administer

12         and the conditions under which such time

13         periods apply; amending s. 215.26, F.S.;

14         revising the time period within which

15         application for refund of taxes must be made;

16         providing an effective date.

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18  Be It Enacted by the Legislature of the State of Florida:

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20         Section 1.  Subsection (2) and paragraph (a) of

21  subsection (3) of section 95.091, Florida Statutes, are

22  amended to read:

23         95.091  Limitation on actions to collect taxes.--

24         (2)  If no lien to secure the payment of a tax is

25  provided by law, no action may be begun to collect the tax

26  more than 2 years after 5 years from the date the tax is

27  assessed or becomes delinquent, whichever is later.

28         (3)(a)1.  With the exception of taxes levied under

29  chapter 198 and tax adjustments made pursuant to s. 220.23,

30  the Department of Revenue may determine and assess the amount

31  of any tax, penalty, or interest due under any tax enumerated

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CODING: Words stricken are deletions; words underlined are additions.






    Florida Senate - 1998                                  SB 1766
    6-1222-98                                               See HB




  1  in s. 72.011 which it has authority to administer and the

  2  Department of Business and Professional Regulation may

  3  determine and assess the amount of any tax, penalty, or

  4  interest due under any tax enumerated in s. 72.011 which it

  5  has authority to administer:

  6         a.  Within 3 5 years after the date the tax is due, any

  7  return with respect to the tax is due, or such return is

  8  filed, whichever occurs later;

  9         b.  Within 3 6 years after the date the taxpayer either

10  makes a substantial underpayment of tax, or files a

11  substantially incorrect return that underreports the tax by

12  more than 25 percent;

13         c.  At any time while the right to a refund or credit

14  of the tax is available to the taxpayer;

15         d.  At any time after the taxpayer has failed to make

16  any required payment of the tax, has failed to file a required

17  return, or has filed a grossly false or fraudulent return; or

18         e.  In any case in which there has been a refund of tax

19  erroneously made for any reason, within 2 5 years after making

20  such refund, or at any time after making such refund if it

21  appears that any part of the refund was induced by fraud or

22  the misrepresentation of a material fact.

23         2.  For the purpose of this paragraph, a tax return

24  filed before the last day prescribed by law, including any

25  extension thereof, shall be deemed to have been filed on such

26  last day, and payments made prior to the last day prescribed

27  by law shall be deemed to have been paid on such last day.

28         Section 2.  Subsection (2) of section 215.26, Florida

29  Statutes, is amended to read:

30         215.26  Repayment of funds paid into State Treasury

31  through error.--

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CODING: Words stricken are deletions; words underlined are additions.






    Florida Senate - 1998                                  SB 1766
    6-1222-98                                               See HB




  1         (2)  Application for refunds as provided by this

  2  section must be filed with the Comptroller, except as

  3  otherwise provided in this subsection, within 3 years after

  4  the right to the refund has accrued or else the right is

  5  barred. Except as provided in chapter 198 and s. 220.23, an

  6  application for a refund of a tax enumerated in s. 72.011,

  7  which tax was paid after September 30, 1994, must be filed

  8  with the Comptroller within 5 years after the date the tax is

  9  paid. The Comptroller may delegate the authority to accept an

10  application for refund to any state agency, or the judicial

11  branch, vested by law with the responsibility for the

12  collection of any tax, license, or account due. The

13  application for refund must be on a form approved by the

14  Comptroller and must be supplemented with additional proof the

15  Comptroller deems necessary to establish the claim; provided,

16  the claim is not otherwise barred under the laws of this

17  state. Upon receipt of an application for refund, the judicial

18  branch or the state agency to which the funds were paid shall

19  make a determination of the amount due. If an application for

20  refund is denied, in whole or in part, the judicial branch or

21  such state agency shall notify the applicant stating the

22  reasons therefor. Upon approval of an application for refund,

23  the judicial branch or such state agency shall furnish the

24  Comptroller with a properly executed voucher authorizing

25  payment.

26         Section 3.  This act shall take effect October 1 of the

27  year in which enacted.

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CODING: Words stricken are deletions; words underlined are additions.






    Florida Senate - 1998                                  SB 1766
    6-1222-98                                               See HB




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  2                          HOUSE SUMMARY

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      Revises the time period within which an action to collect
  4    a tax may be begun when no lien to secure payment of the
      tax is provided by law. Revises time periods within which
  5    the Department of Revenue and Department of Business and
      Professional Regulation may determine and assess the
  6    amount of any tax, penalty, or interest due under taxes
      which they have authority to administer and the
  7    conditions under which such time periods apply. Revises
      the time period within which application for refund of
  8    taxes must be made.

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