SB 2310: Intangible Personal Property Tax
GENERAL BILL by Saunders
Intangible Personal Property Tax; repeals provisions which provide taxes on intangible personal property & amends provisions to conform to such repeal; repeals provision re situs of property for assessment purposes, date of assessment, preparation of assessment rolls, determination of residency, contracts with debt collection agencies, corporate reports to Dept. of State, & notice to creditor, to conform to such repeal. Repeals Ch. 199; amends & repeals FS.
Last Action: 4/30/1999 Senate - Died in Committee on Fiscal Resource
Bill Text: Web Page | PDF
Bill History
| Date | Chamber | Action |
|---|---|---|
| 3/2/1999 | Senate |
• Filed |
| 3/16/1999 | Senate |
• Introduced, referred to Fiscal Resource; Commerce and Economic Opportunities -SJ 00275 |
| 4/30/1999 | Senate |
• Died in Committee on Fiscal Resource |
Related Bills
| Bill Number | Subject | Filed By | Relationship | Last Action and Location |
|---|---|---|---|---|
| H 1797 | Intangible Personal Property Taxes | Ritchie | Similar | Last Action: 4/30/1999 H Died in Committee on Financial Services (CAC) |
| H 1935 | Intangible Personal Property Taxes | Melvin | Similar | Last Action: 4/30/1999 H Died in Committee on Finance & Taxation (FRC) |
Committee Amendments
Floor Amendments
Bill Analyses
No Bill Analyses AvailableVote History - Committee
No Committee Vote History AvailableVote History - Floor
No Vote History AvailableCitations - Statutes (61)
| Citation | Catchline | Location in Bill Location In Bill Help |
|---|---|---|
| 72.011 | Jurisdiction of circuit courts in specific tax matters; administrative hearings and appeals; time for commencing action; parties; deposits. | |
| 192.032 | Situs of property for assessment purposes. | |
| 192.042 | Date of assessment. | |
| 192.091 | Commissions of property appraisers and tax collectors. | |
| 193.114 | Preparation of assessment rolls. | |
| 196.015 | Permanent residency; factual determination by property appraiser. | |
| 196.199 | Government property exemption. | |
| 196.1993 | Certain agreements with local governments for use of public property; exemption. | |
| 199.012 | Short title. | |
| 199.023 | Definitions. | |
| 199.032 | Levy of annual tax. | |
| 199.033 | Securities in a Florida's Future Investment Fund; tax rate. | |
| 199.042 | Due date of annual tax. | |
| 199.052 | Annual tax returns; payment of annual tax. | |
| 199.057 | Corporate election to pay stockholders' annual tax. | |
| 199.062 | Annual tax information reports. | |
| 199.103 | Basis of assessment; valuation. | |
| 199.1055 | Contaminated site rehabilitation tax credit. | |
| 199.106 | Credit for taxes imposed by other states. | |
| 199.133 | Levy of nonrecurring tax; relationship to annual tax. | |
| 199.135 | Due date and payment of nonrecurring tax. | |
| 199.143 | Future advances. | |
| 199.145 | Corrective mortgages; assignments; assumptions; refinancing. | |
| 199.175 | Taxable situs. | |
| 199.183 | Taxpayers exempt from annual and nonrecurring taxes. | |
| 199.185 | Property exempted from annual and nonrecurring taxes. | |
| 199.202 | Administration of law; rules. | |
| 199.212 | All state agencies to cooperate in administration of law. | |
| 199.218 | Books and records. | |
| 199.232 | Powers of department. | |
| 199.262 | Tax liens and garnishment. | |
| 199.272 | Suits for violation of this chapter; jurisdiction and service. | |
| 199.282 | Penalties for violation of this chapter. | |
| 199.292 | Disposition of intangible personal property taxes. | |
| 199.303 | Declaration of legislative intent. | |
| 201.23 | Foreign notes and other written obligations exempt. | |
| 212.02 | Definitions. | |
| 213.015 | Taxpayer rights. | |
| 213.05 | Department of Revenue; control and administration of revenue laws. | |
| 213.053 | Confidentiality and information sharing. | |
| 213.054 | Persons claiming tax exemptions or deductions; annual report. | |
| 213.27 | Contracts with debt collection agencies. | |
| 213.31 | Corporation Tax Administration Trust Fund. | |
| 215.555 | Florida Hurricane Catastrophe Fund. | |
| 220.1845 | Contaminated site rehabilitation tax credit. | |
| 288.039 | Employing and Training our Youths | |
| 288.106 | Tax refund program for qualified target industry businesses. | |
| 288.1066 | Confidentiality of records. | |
| 376.30781 | Partial tax credits for rehabilitation of drycleaning-solvent-contaminated sites and brownfield sites in designated brownfield areas; application process; rulemaking authority; revocation authority. | |
| 440.49 | Limitation of liability for subsequent injury through Special Disability Trust Fund. | |
| 493.6102 | Inapplicability of parts I through IV of this chapter. | |
| 516.031 | Finance charge; maximum rates. | |
| 607.1622 | Annual report for Department of State. | |
| 624.509 | Premium tax; rate and computation. | |
| 627.311 | Joint underwriters and joint reinsurers. | |
| 627.351 | Insurance risk apportionment plans. | |
| 650.05 | Plans for coverage of employees of political subdivisions. | |
| 655.071 | International banking facilities; definitions; notice before establishment. | |
| 731.111 | Notice to creditors. | |
| 733.604 | Inventory. | |
| 766.105 | Florida Patient's Compensation Fund. |
Citations - Constitution (0)
No Constitutional citations.
Citations - Chapter Law (0)
No Chapter Law citations.
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