HB 477: Tax Administration/DOR/DBPR
GENERAL BILL by Logan
Tax Administration/DOR/DBPR; revises time periods within which DOR & DBPR may determine & assess amount of any tax, penalty, or interest due under taxes which they have authority to administer; specifies additional taxpayer's rights; provides for determination of annual rate of interest applicable to tax payment deficiencies; provides for payment of interest on overpayments of taxes, payment of taxes not due, etc. Amends/creates/reenacts FS.
Effective Date: 01/01/1999 except as otherwise provided
Last Action: 5/1/1998 House - Died in Committee on General Government Appropriations
Bill Text: Web Page | PDF
Last Action: 5/1/1998 House - Died in Committee on General Government Appropriations
Bill Text: Web Page | PDF
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Bill History
Date Chamber Action 2/7/1997 House • Prefiled
2/21/1997 House • Referred to Business Regulation & Consumer Affairs (EIC); Governmental Operations (GRC); Finance & Taxation (FRC); General Government Appropriations
3/4/1997 House • Introduced, referred to Business Regulation & Consumer Affairs (EIC); Governmental Operations (GRC); Finance & Taxation (FRC); General Government Appropriations -HJ 00075
3/20/1997 House • On Committee agenda-- Business Regulation & Consumer Affairs (EIC), 03/26/97, 3:00 pm, 214C
3/26/1997 House • Comm. Action: Unanimously Favorable by Business Regulation & Consumer Affairs (EIC) -HJ 00375
3/28/1997 House • Now in Governmental Operations (GRC) -HJ 00375
4/3/1997 House • On Committee agenda-- Governmental Operations (GRC), 04/09/97, 1:00 pm, 413C --Cancelled
4/9/1997 House • On Committee agenda-- Governmental Operations (GRC), 04/15/97, 8:30 am, 413C
4/15/1997 House • Comm. Action: Favorable by Governmental Operations (GRC) -HJ 00597
4/16/1997 House • Now in Finance & Taxation (FRC) -HJ 00597
4/17/1997 House • On Committee agenda-- Finance & Taxation (FRC), 04/18/97, 9:00 am, Morris Hall
4/18/1997 House • Comm. Action: Favorable with 2 amendment(s) by Finance & Taxation (FRC) -HJ 00700
4/23/1997 House • Now in General Government Appropriations -HJ 00700
5/2/1997 House • Carried over to 1998 Session pursuant to House Rule 96, In House Committee on General Government Appropriations
3/3/1998 House • CARRIED OVER; Referred to General Government Appropriations
5/1/1998 House • Died in Committee on General Government Appropriations
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HB 477, Original Filed Version (Current Bill Version) Posted 8/28/2000 at 11:07 AM
Bill Text: Web Page | PDF Related Bills (4)
Bill Number Subject Filed By Relationship Last Action and 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 1766 Tax Administration/Time Periods Horne Compare Last Action: 5/1/1998 S Died in Committee on Ways and Means
Location:Citations - Statutes (29)
Citation Catchline Location in Bill Location In Bill Help 95.091 Limitation on actions to collect taxes. 193.1145 Interim assessment rolls. 193.501 Assessment of lands subject to a conservation easement, environmentally endangered lands, or lands used for outdoor recreational or park purposes when land development rights have been conveyed or conservation restrictions have been covenanted. 193.505 Assessment of historically significant property when development rights have been conveyed or historic preservation restrictions have been covenanted. 196.1997 Ad valorem tax exemptions for historic properties. 197.172 Interest rate; calculation and minimum. 198.18 Failure to pay tax; penalties; delinquent or deficient taxes, interest. 199.282 Penalties for violation of this chapter. 201.17 Penalties for failure to pay tax required. 203.06 Interest on delinquent payments. 203.62 Applicability of specified sections of part I. 206.06 Estimate of amount of fuel taxes due and unpaid. 206.44 Penalty and interest for failure to report on time; penalty and interest on tax deficiencies. 206.94 Department may estimate diesel fuels sold or used. 206.97 Applicability of specified sections of part I. 206.9915 Legislative intent and general provisions. 207.007 Offenses; penalties and interest. 211.076 Interest and penalties; failure to pay tax or file return; estimated tax underpayments. 211.33 Administration of the tax; returns; delinquency penalties and interest; departmental inspections of records. 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. 213.015 Taxpayer rights. 213.235 213.255 213.34 Authority to audit. 215.26 Repayment of funds paid into State Treasury through error. 220.807 Determination of rate of interest. 336.021 County transportation system; levy of ninth-cent fuel tax on motor fuel and diesel fuel. 336.025 County transportation system; levy of local option fuel tax on motor fuel and diesel fuel. 624.5092 Administration of taxes; payments.