Senate Bill 0172e1
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1 A bill to be entitled
2 An act relating to taxation; amending ss.
3 95.091, 193.063, 212.07, 212.11, 212.18,
4 213.053, 215.26, F.S.; creating ss. 213.235,
5 213.255, F.S.; amending certain statutes of
6 limitations; reducing the period for tolling of
7 the statute of limitations; prescribing
8 circumstances for the tolling of the statute of
9 limitations as a result of administrative or
10 judicial proceedings; providing for an
11 extension for filing tangible personal property
12 tax returns; providing for the annual issuance
13 of resale certificates to active accounts;
14 delaying the date for paying estimated taxes;
15 increasing the minimum threshold for requiring
16 payment of estimated taxes; authorizing the
17 Department of Revenue to disclose to a dealer
18 or taxpayer whether a specified certificate is
19 active, canceled, inactive, or invalid;
20 providing for periodic adjustment of the rate
21 of interest to be charged on certain tax
22 deficiencies; providing circumstances under
23 which the Department of Revenue is to pay
24 interest to the taxpayer; specifying when
25 applications for refunds must be filed;
26 directing the Department of Revenue to
27 establish a toll-free number for the
28 verification of valid registration numbers and
29 resale certificates; directing the Department
30 of Revenue to establish a system for receiving
31 information from dealers regarding certificate
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1 numbers; directing the Department of Revenue to
2 expand its dealer education program regarding
3 the proper use of resale certificates;
4 providing appropriations; providing an
5 effective date.
6
7 Be It Enacted by the Legislature of the State of Florida:
8
9 Section 1. Subsections (3) and (4) of section 95.091,
10 Florida Statutes, are amended to read:
11 95.091 Limitation on actions to collect taxes.--
12 (3)(a)1. With the exception of taxes levied under
13 chapter 198 and tax adjustments made pursuant to s. 220.23,
14 the Department of Revenue may determine and assess the amount
15 of any tax, penalty, or interest due under any tax enumerated
16 in s. 72.011 which it has authority to administer and the
17 Department of Business and Professional Regulation may
18 determine and assess the amount of any tax, penalty, or
19 interest due under any tax enumerated in s. 72.011 which it
20 has authority to administer:
21 a. For taxes due before July 1, 1999, within 5 years
22 after the date the tax is due, any return with respect to the
23 tax is due, or such return is filed, whichever occurs later;
24 and for taxes due on or after July 1, 1999, within 3 years
25 after the date the tax is due, any return with respect to the
26 tax is due, or such return is filed, whichever occurs later;
27 b. For taxes due before July 1, 1999, within 6 years
28 after the date the taxpayer either makes a substantial
29 underpayment of tax, or files a substantially incorrect
30 return;
31
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1 c. At any time while the right to a refund or credit
2 of the tax is available to the taxpayer;
3 d. For taxes due before July 1, 1999, at any time
4 after the taxpayer has filed a grossly false return;
5 e.d. At any time after the taxpayer has failed to make
6 any required payment of the tax, has failed to file a required
7 return, or has filed a grossly false or fraudulent return,
8 except that for taxes due on or after July 1, 1999, the
9 limitation prescribed in sub-subparagraph a. applies if the
10 taxpayer has disclosed in writing the tax liability to the
11 department before the department has contacted the taxpayer;
12 or
13 f.e. In any case in which there has been a refund of
14 tax erroneously made for any reason:
15 (I) For refunds made before July 1, 1999, within 5
16 years after making such refund; and
17 (II) For refunds made on or after July 1, 1999, within
18 3 years after making such refund,
19
20 or at any time after making such refund if it appears that any
21 part of the refund was induced by fraud or the
22 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 (b)1. The limitations in this subsection shall be
29 tolled for a period of 2 years with respect to audits in which
30 the notice of intent to conduct the audit was issued before
31 July 1, 1999, if the Department of Revenue has issued a notice
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1 of intent to conduct an audit or investigation of the
2 taxpayer's account within the applicable period of time as
3 specified in this subsection. The department shall commence
4 an audit within 120 days after it issues a notice of intent to
5 conduct an audit, unless the taxpayer requests a delay. If
6 the taxpayer does not request a delay and the department does
7 not begin the audit within 120 days after issuing the notice,
8 the tolling period shall terminate.
9 2. For audits in which the notice of intent to conduct
10 the audit was issued on or after July 1, 1999, the limitation
11 period shall be tolled for 1 year after issuing the notice. If
12 the taxpayer does not enter into an agreement to extend the
13 period pursuant to s. 213.23, the tolling period shall
14 terminate after 1 year.
15 (4) If administrative or judicial proceedings for
16 review of the tax assessment or collection are initiated by a
17 taxpayer begun within the a period of limitation prescribed in
18 this section, the running of the period shall be tolled during
19 the pendency of the proceeding. Administrative proceedings
20 shall include taxpayer protest proceedings initiated under s.
21 213.21 and department rules.
22 Section 2. Section 193.063, Florida Statutes, is
23 amended to read:
24 193.063 Extension of date for filing tangible personal
25 property tax returns.--The property appraiser shall grant an
26 extension for the filing of a tangible personal property tax
27 return for 30 days and may, at her or his discretion, grant an
28 additional extension for the filing of a tangible personal
29 property tax return for up to 15 additional 45 days. A request
30 for extension must be made in time for the property appraiser
31 to consider the request and act on it before the regular due
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1 date of the return. However, a property appraiser may not
2 require that a request for extension be made more than 10 days
3 before the due date of the return. A request for extension, at
4 the option of the property appraiser, shall must include any
5 or all of the following: the name of the taxable entity, the
6 tax identification number of the taxable entity, and the
7 reason a discretionary an extension should be granted.
8 Section 3. Effective February 1, 2000, paragraph (b)
9 of subsection (1) of section 212.07, Florida Statutes, 1998
10 Supplement, is amended to read:
11 212.07 Sales, storage, use tax; tax added to purchase
12 price; dealer not to absorb; liability of purchasers who
13 cannot prove payment of the tax; penalties; general
14 exemptions.--
15 (1)
16 (b) A resale must be in strict compliance with s.
17 212.18 and the rules and regulations, and any dealer who makes
18 a sale for resale which is not in strict compliance with s.
19 212.18 and the rules and regulations shall himself or herself
20 be liable for and pay the tax. A dealer who makes a sale for
21 resale shall document the exempt status of the transaction, as
22 established by rules adopted by the department, by retaining a
23 copy of the purchaser's resale certificate. In lieu of
24 maintaining a copy of the certificate, a dealer may document,
25 before the sale, an authorization number provided by the
26 department electronically or telephonically, or by other means
27 established by the department by rule. The department shall
28 adopt rules that provide that, for purchasers who continually
29 purchase on account from a dealer, the dealer may rely on a
30 resale certificate issued under s. 212.18(3)(c) which is valid
31 at the time of receipt from the purchaser, without seeking
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1 annual verification of the resale certificate. A dealer may,
2 through the informal protest provided for in s. 213.21 and the
3 rules of the Department of Revenue, provide the department
4 with evidence of the exempt status of a sale. The Department
5 of Revenue shall adopt rules which provide that valid resale
6 certificates and Consumer certificates of exemption executed
7 by those dealers or exempt entities that which were registered
8 with the department at the time of sale, resale certificates
9 provided by purchasers who were active dealers at the time of
10 sale, and verification by the department of a purchaser's
11 active dealer status at the time of sale in lieu of a resale
12 certificate shall be accepted by the department when submitted
13 during the protest period, but may not be accepted in any
14 proceeding under chapter 120 or any circuit court action
15 instituted under chapter 72.
16 Section 4. Effective January 1, 2000, subsection (3)
17 of section 212.18, Florida Statutes, 1998 Supplement, is
18 amended to read:
19 212.18 Administration of law; registration of dealers;
20 rules.--
21 (3)(a) Every person desiring to engage in or conduct
22 business in this state as a dealer, as defined in this
23 chapter, or to lease, rent, or let or grant licenses in living
24 quarters or sleeping or housekeeping accommodations in hotels,
25 apartment houses, roominghouses, or tourist or trailer camps
26 that are subject to tax under s. 212.03, or to lease, rent, or
27 let or grant licenses in real property, as defined in this
28 chapter, and every person who sells or receives anything of
29 value by way of admissions, must file with the department an
30 application for a certificate of registration for each place
31 of business, showing the names of the persons who have
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1 interests in such business and their residences, the address
2 of the business, and such other data as the department may
3 reasonably require. However, owners and operators of vending
4 machines or newspaper rack machines are required to obtain
5 only one certificate of registration for each county in which
6 such machines are located. The department, by rule, may
7 authorize a dealer that uses independent sellers to sell its
8 merchandise to remit tax on the retail sales price charged to
9 the ultimate consumer in lieu of having the independent seller
10 register as a dealer and remit the tax. The department may
11 appoint the county tax collector as the department's agent to
12 accept applications for registrations. The application must be
13 made to the department before the person, firm, copartnership,
14 or corporation may engage in such business, and it must be
15 accompanied by a registration fee of $5. However, a
16 registration fee is not required to accompany an application
17 to engage in or conduct business to make mail order sales.
18 (b) The department, upon receipt of such application,
19 will grant to the applicant a separate certificate of
20 registration for each place of business, which certificate may
21 be canceled by the department or its designated assistants for
22 any failure by the certificateholder to comply with any of the
23 provisions of this chapter. The certificate is not assignable
24 and is valid only for the person, firm, copartnership, or
25 corporation to which issued. The certificate must be placed in
26 a conspicuous place in the business or businesses for which it
27 is issued and must be displayed at all times. Except as
28 provided in this subsection paragraph, no person shall engage
29 in business as a dealer or in leasing, renting, or letting of
30 or granting licenses in living quarters or sleeping or
31 housekeeping accommodations in hotels, apartment houses,
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1 roominghouses, tourist or trailer camps, or real property as
2 hereinbefore defined, nor shall any person sell or receive
3 anything of value by way of admissions, without first having
4 obtained such a certificate or after such certificate has been
5 canceled; no person shall receive any license from any
6 authority within the state to engage in any such business
7 without first having obtained such a certificate or after such
8 certificate has been canceled. The engaging in the business of
9 selling or leasing tangible personal property or services or
10 as a dealer, as defined in this chapter, or the engaging in
11 leasing, renting, or letting of or granting licenses in living
12 quarters or sleeping or housekeeping accommodations in hotels,
13 apartment houses, roominghouses, or tourist or trailer camps
14 that are taxable under this chapter, or real property, or the
15 engaging in the business of selling or receiving anything of
16 value by way of admissions, without such certificate first
17 being obtained or after such certificate has been canceled by
18 the department, is prohibited. The failure or refusal of any
19 person, firm, copartnership, or corporation to so qualify when
20 required hereunder is a misdemeanor of the first degree,
21 punishable as provided in s. 775.082 or s. 775.083, or subject
22 to injunctive proceedings as provided by law. Such failure or
23 refusal also subjects the offender to a $100 initial
24 registration fee in lieu of the $5 registration fee authorized
25 in this paragraph (a). However, the department may waive the
26 increase in the registration fee if it is determined by the
27 department that the failure to register was due to reasonable
28 cause and not to willful negligence, willful neglect, or
29 fraud.
30 (c) In addition to the certificate of registration,
31 the department shall provide to each newly registered dealer
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1 an initial resale certificate that is valid for the remainder
2 of the period of issuance. The department shall provide each
3 active dealer with an annual resale certificate. As used in
4 this section, the term "active dealer" means a person who is
5 currently registered with the department and who complies with
6 the requirement to file at least once during each applicable
7 reporting period.
8 (d)(b) The department may revoke any dealer's
9 certificate of registration when the dealer fails to comply
10 with this chapter. Prior to revocation of a dealer's
11 certificate of registration, the department must schedule an
12 informal conference at which the dealer may present evidence
13 regarding the department's intended revocation or enter into a
14 compliance agreement with the department. The department must
15 notify the dealer of its intended action and the time, place,
16 and date of the scheduled informal conference by written
17 notification sent by United States mail to the dealer's last
18 known address of record furnished by the dealer on a form
19 prescribed by the department. The dealer is required to attend
20 the informal conference and present evidence refuting the
21 department's intended revocation or enter into a compliance
22 agreement with the department which resolves the dealer's
23 failure to comply with this chapter. The department shall
24 issue an administrative complaint under s. 120.60 if the
25 dealer fails to attend the department's informal conference,
26 fails to enter into a compliance agreement with the department
27 resolving the dealer's noncompliance with this chapter, or
28 fails to comply with the executed compliance agreement.
29 (e)(c) As used in this paragraph, the term "exhibitor"
30 means a person who enters into an agreement authorizing the
31 display of tangible personal property or services at a
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1 convention or a trade show. The following provisions apply to
2 the registration of exhibitors as dealers under this chapter:
3 1. An exhibitor whose agreement prohibits the sale of
4 tangible personal property or services subject to the tax
5 imposed in this chapter is not required to register as a
6 dealer.
7 2. An exhibitor whose agreement provides for the sale
8 at wholesale only of tangible personal property or services
9 subject to the tax imposed in this chapter must obtain a
10 resale certificate from the purchasing dealer but is not
11 required to register as a dealer.
12 3. An exhibitor whose agreement authorizes the retail
13 sale of tangible personal property or services subject to the
14 tax imposed in this chapter must register as a dealer and
15 collect the tax imposed under this chapter on such sales.
16 4. Any exhibitor who makes a mail order sale pursuant
17 to s. 212.0596 must register as a dealer.
18
19 Any person who conducts a convention or a trade show must make
20 their exhibitor's agreements available to the department for
21 inspection and copying.
22 Section 5. Effective January 1, 2000, paragraphs (b),
23 (e), and (f) of subsection (1), and paragraphs (a), (b), (c),
24 and (d) of subsection (4) of section 212.11, Florida Statutes,
25 1998 Supplement, are amended to read:
26 212.11 Tax returns and regulations.--
27 (1)
28 (b) For the purpose of ascertaining the amount of tax
29 payable under this chapter, it shall be the duty of all
30 dealers to file a return and remit the tax, on or before the
31 20th day of the month, or on or before the 28th day of the
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1 month if the dealer is required to file an estimated tax as
2 provided in subsection (4), to the department, upon forms
3 prepared and furnished by it or in a format prescribed by it.
4 Such return must show the rentals, admissions, gross sales, or
5 purchases, as the case may be, arising from all leases,
6 rentals, admissions, sales, or purchases taxable under this
7 chapter during the preceding calendar month.
8 (e) The department shall accept returns, except those
9 required to be initiated through an electronic data
10 interchange, as timely if postmarked on or before the 20th day
11 of the month, or on or before the 28th day of the month if the
12 dealer is required to file an estimated tax as provided in
13 subsection (4); if the filing date if the 20th day falls on a
14 Saturday, Sunday, or federal or state legal holiday, returns
15 shall be accepted as timely if postmarked on the next
16 succeeding workday. Any dealer who operates two or more
17 places of business for which returns are required to be filed
18 with the department and maintains records for such places of
19 business in a central office or place shall have the privilege
20 on each reporting date of filing a consolidated return for all
21 such places of business in lieu of separate returns for each
22 such place of business; however, such consolidated returns
23 must clearly indicate the amounts collected within each county
24 of the state. Any dealer who files a consolidated return shall
25 calculate his or her estimated tax liability for each county
26 by the same method the dealer uses to calculate his or her
27 estimated tax liability on the consolidated return as a whole.
28 Each dealer shall file a return for each tax period even
29 though no tax is due for such period.
30 (f)1. A taxpayer who is required to remit taxes by
31 electronic funds transfer shall make a return in a manner that
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1 is initiated through an electronic data interchange. The
2 acceptable method of transfer, the method, form, and content
3 of the electronic data interchange, giving due regard to
4 developing uniform standards for formats as adopted by the
5 American National Standards Institute, the circumstances under
6 which an electronic data interchange shall serve as a
7 substitute for the filing of another form of return, and the
8 means, if any, by which taxpayers will be provided with
9 acknowledgments, shall be as prescribed by the department. The
10 department must accept such returns as timely if initiated and
11 accepted on or before the 20th day of the month, or on or
12 before the 28th day of the month if the dealer is required to
13 file an estimated tax as provided in subsection (4). If the
14 filing date 20th day falls on a Saturday, Sunday, or federal
15 or state legal holiday, returns must be accepted as timely if
16 initiated and accepted on the next succeeding workday.
17 2. The department may waive the requirement to make a
18 return through an electronic data interchange due to problems
19 arising from the taxpayer's computer capabilities, data
20 systems changes, and taxpayer operating procedures. To obtain
21 a waiver, the taxpayer shall demonstrate in writing to the
22 department that such circumstances exist.
23 (4)(a) Each dealer who is subject to the tax imposed
24 by this chapter and who paid such tax for the preceding state
25 fiscal year in an amount greater than or equal to $200,000
26 $100,000 shall calculate the amount of estimated tax due
27 pursuant to this section for any month as provided in
28 paragraph (1)(a).
29 (b) The amount of any estimated tax shall be due,
30 payable, and remitted by electronic funds transfer by the 28th
31 20th day of the month for which it is estimated. The
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1 difference between the amount of estimated tax paid and the
2 actual amount of tax due under this chapter for such month
3 shall be due and payable by the first day of the following
4 month and remitted by electronic funds transfer by the 28th
5 20th day thereof.
6 (c) Any dealer who is eligible to file a consolidated
7 return and who paid the tax imposed by this chapter for the
8 immediately preceding state fiscal year in an amount greater
9 than or equal to $200,000 $100,000 or would have paid the tax
10 in such amount if he or she had filed a consolidated return
11 shall be subject to the provisions of this subsection
12 notwithstanding an election by the dealer in any month to file
13 a separate return.
14 (d) A dealer engaged in the business of selling boats,
15 motor vehicles, or aircraft who made at least one sale of a
16 boat, motor vehicle, or aircraft with a sales price of
17 $200,000 $100,000 or greater in the previous state fiscal year
18 may qualify for payment of estimated sales tax pursuant to the
19 provisions of this paragraph. To qualify, a dealer must apply
20 annually to the department prior to October 1, and, if
21 qualified, the department must grant the application for
22 payment of estimated sales tax pursuant to this paragraph for
23 the following calendar year. In lieu of the method for
24 calculating estimated sales tax liability pursuant to
25 subparagraph (1)(a)3., a qualified dealer must calculate that
26 option as 66 percent of the average tax liability pursuant to
27 this chapter for all sales excluding the sale of each boat,
28 motor vehicle, or aircraft with a sales price of $200,000
29 $100,000 or greater during the state fiscal year ending the
30 year in which the application is made. A qualified dealer
31 must also remit the sales tax for each sale of a boat, motor
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1 vehicle, or aircraft with a sales price of $200,000 $100,000
2 or greater by either electronic funds transfer on the date of
3 the sale or on a form prescribed by the department and
4 postmarked on the date of the sale.
5 Section 6. Effective January 1, 2000, subsection (10)
6 of section 213.053, Florida Statutes, 1998 Supplement, is
7 amended to read:
8 213.053 Confidentiality and information sharing.--
9 (10) Notwithstanding any other provision of this
10 section, with respect to a request for verification of a
11 certificate of registration issued pursuant to s. 212.18 to a
12 specified dealer or taxpayer or with respect to a request by a
13 law enforcement officer for verification of a certificate of
14 registration issued pursuant to s. 538.09 to a specified
15 secondhand dealer or pursuant to s. 538.25 to a specified
16 secondary metals recycler, the department may disclose whether
17 the specified person holds a valid certificate or whether a
18 specified certificate number is valid, canceled, inactive, or
19 invalid and the name of the holder of the such certificate.
20 This subsection shall not be construed to create a duty to
21 request verification of any certificate of registration.
22 Section 7. Section 213.235, Florida Statutes, is
23 created to read:
24 213.235 Determination of interest on deficiencies.--
25 (1) Notwithstanding any other provision of law, the
26 annual rate of interest applicable to tax payment deficiencies
27 that arise on or after July 1, 1999, shall be the adjusted
28 rate established by the executive director of the department
29 under subsection (2), unless a lower rate for the particular
30 tax is specifically provided for in law, in which case the
31
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1 lower rate applies. This annual rate of interest applies to
2 all taxes enumerated in s. 213.05.
3 (2) If the adjusted prime rate charged by banks,
4 rounded to the nearest full percent, during either:
5 (a) The 6-month period ending on September 30 of any
6 calendar year, or
7 (b) The 6-month period ending on March 31 of any
8 calendar year
9
10 differs from the interest rate in effect on such date, the
11 executive director of the department shall, within 20 days,
12 establish an adjusted rate of interest equal to such adjusted
13 prime rate.
14 (3) An adjusted rate of interest established under
15 this section becomes effective:
16 (a) On January 1 of the succeeding year, if based upon
17 the adjusted prime rate for the 6-month period ending on
18 September 30; or
19 (b) On July 1 of the same calendar year, if based upon
20 the adjusted prime rate for the 6-month period ending on March
21 31.
22 (4) As used in this section, the term "adjusted prime
23 rate charged by banks" means the average predominant prime
24 rate quoted by commercial banks to large businesses, as
25 determined by the Board of Governors of the Federal Reserve
26 System.
27 (5) Once established, an adjusted rate of interest
28 remains in effect until further adjusted under subsection (2).
29 Section 8. Section 213.255, Florida Statutes, is
30 created to read:
31
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1 213.255 Interest.--Interest shall be paid on
2 overpayments of taxes, payment of taxes not due, or taxes paid
3 in error, subject to the following conditions:
4 (1) A refund application must be filed with the
5 department within the time specified by s. 215.26.
6 (2) A refund application may not be processed until it
7 is complete. A refund application is complete if it is filed
8 on a permitted form and contains:
9 (a) The taxpayer's name, address, identifying numbers,
10 and signature;
11 (b) Sufficient information, whether on the application
12 or attachments, to permit mathematical verification of the
13 amount of the refund;
14 (c) The amount claimed;
15 (d) The specific grounds upon which the refund is
16 claimed;
17 (e) The taxable years or periods involved; and
18 (f) A completed audit, if an audit is required by the
19 department.
20 (3) If the refund application is not complete, the
21 department shall notify the taxpayer of the inadequacy and
22 instruct the applicant of what is needed to complete the
23 application.
24 (4) Interest shall not begin to accrue until 90 days
25 after a complete refund application has been filed and the
26 amount of overpayment has not been refunded to the taxpayer or
27 applied as a credit to the taxpayer's account. If the
28 department and the taxpayer mutually agree that an audit of
29 the claim is necessary, interest shall not begin to accrue
30 until the audit of the claim is final or until 90 days after
31
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1 the date the complete refund application has been filed,
2 whichever is later.
3 (5) If a tax is adjudicated unconstitutional and
4 refunds are ordered by the court, interest shall not commence
5 on complete applications until 90 days after the adjudication
6 becomes final and unappealable or 90 days after a complete
7 application has been filed, whichever is later.
8 (6) Interest shall be paid until a date determined by
9 the department which must be no earlier than 7 days before the
10 date on which the Comptroller issues the refund warrant.
11 (7) Interest shall not be paid if the department has
12 reasonable cause to believe that it could not recover the
13 amount of any refund paid in error from the person claiming
14 the refund, unless the person files a cash bond or a surety
15 bond in the amount of the refund claimed or the person makes
16 other security arrangements satisfactory to the department.
17 The cash or surety bond must be endorsed by the surety company
18 authorized to do business in this state and must be
19 conditioned upon payment in full of the amount of any refund
20 paid in error for any reason. The department shall provide
21 written notice of its determination that a cash or surety bond
22 is required, in which event interest shall not commence until
23 the person filing the claim satisfies this requirement.
24 (8) The rate of interest shall be the adjusted rate
25 established under s. 213.235. This annual rate of interest
26 shall be applied to all refunds of taxes administered by the
27 department.
28 (9) Interest that is paid pursuant to this section
29 shall be paid proportionately from the funds or sources into
30 which the tax that is refunded was or should have been
31 disbursed or distributed after the tax was collected.
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1 (10) This section applies to eligible refunds based on
2 tax payments made on or after July 1, 1999.
3 Section 9. Subsection (2) of section 215.26, Florida
4 Statutes, is amended to read:
5 215.26 Repayment of funds paid into State Treasury
6 through error.--
7 (2) Application for refunds as provided by this
8 section must be filed with the Comptroller, except as
9 otherwise provided in this subsection, within 3 years after
10 the right to the refund has accrued or else the right is
11 barred. Except as provided in chapter 198 and s. 220.23, an
12 application for a refund of a tax enumerated in s. 72.011,
13 which tax was paid after September 30, 1994, and before July
14 1, 1999, must be filed with the Comptroller within 5 years
15 after the date the tax is paid, and within 3 years after the
16 date the tax was paid for taxes paid on or after July 1, 1999.
17 The Comptroller may delegate the authority to accept an
18 application for refund to any state agency, or the judicial
19 branch, vested by law with the responsibility for the
20 collection of any tax, license, or account due. The
21 application for refund must be on a form approved by the
22 Comptroller and must be supplemented with additional proof the
23 Comptroller deems necessary to establish the claim; provided,
24 the claim is not otherwise barred under the laws of this
25 state. Upon receipt of an application for refund, the judicial
26 branch or the state agency to which the funds were paid shall
27 make a determination of the amount due. If an application for
28 refund is denied, in whole or in part, the judicial branch or
29 such state agency shall notify the applicant stating the
30 reasons therefor. Upon approval of an application for refund,
31 the judicial branch or such state agency shall furnish the
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1 Comptroller with a properly executed voucher authorizing
2 payment.
3 Section 10. Effective January 1, 2000, the Department
4 of Revenue shall establish a toll-free number for the
5 verification of valid registration numbers and resale
6 certificates. The system must be adequate to guarantee a low
7 busy rate, must respond to keypad inquiries, and must provide
8 data that is updated daily.
9 Section 11. The Department of Revenue shall establish
10 a system, effective January 1, 2000, for receiving information
11 from dealers regarding certificate numbers of those who are
12 seeking to make purchases for resale. The department must
13 provide such dealers, free of charge, with verification of
14 those numbers that are canceled or invalid.
15 Section 12. Effective July 1, 1999, the Department of
16 Revenue shall expand its dealer education program regarding
17 the proper use of resale certificates. The expansion must
18 include, but need not be limited to, revision of the
19 registration application for clarity, development of
20 industry-specific brochures, development of a media campaign
21 to heighten awareness of resale fraud and its consequences,
22 outreach to business and professional organizations, and
23 creation of seminars and continuing-education programs for
24 taxpayers and licensed professionals.
25 Section 13. (1) There is appropriated from the
26 General Revenue Fund to the Department of Revenue in fiscal
27 year 1999-2000, to be used in implementing the changes to the
28 resale certificate and related provisions of this act:
29 (2) One and one-half full-time-equivalent positions
30 and the sum of $211,065 to be used for salaries, benefits, and
31 expenses; and
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1 (3) The sum of $23,455 to be used for operating
2 capital outlay.
3 Section 14. Except as otherwise expressly provided in
4 this act, this act shall take effect July 1, 1999.
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