HB 65: Tax Administration
GENERAL BILL by Starks ; (CO-INTRODUCERS) Dockery
Tax Administration; 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; amends certain provision re rate of interest on delinquent tax on operation of commercial motor vehicles; amends certain provision re interest rate applicable to corporate income tax code, etc. Amends & reenacts FS.
Last Action: 4/30/1999 House - Died in Committee on Finance & Taxation (FRC), Iden./Sim./Compare Bill(s) passed, refer to CS/SB 172 (Ch. 99-239)
Bill Text: Web Page | PDF
Bill History
| Date | Chamber | Action |
|---|---|---|
| 11/19/1998 | House |
• Prefiled |
| 12/8/1998 | House |
• Referred to Finance & Taxation (FRC); General Appropriations (FRC) |
| 3/2/1999 | House |
• Introduced, referred to Finance & Taxation (FRC); General Appropriations (FRC) -HJ 00023; Refer to HB 1947 |
| 4/30/1999 | House |
• Died in Committee on Finance & Taxation (FRC), Iden./Sim./Compare Bill(s) passed, refer to CS/SB 172 (Ch. 99-239) |
Related Bills
| Bill Number | Subject | Filed By | Relationship | Last Action and Location |
|---|---|---|---|---|
| H 693 | Tax Administration | Logan | Similar | Last Action: 3/10/1999 H Withdrawn from Business Regulation & Consumer Affairs (CAC); Finance & Taxation (FRC); General Government Appropriations (FRC); Withdrawn from further cons.,Iden/Sim/Compare Bill(s) passed, refer to CS/SB 172 (Ch. 99-239) -HJ 00254 |
| H 1947 | Tax Administration | Finance & Taxation | Similar | Last Action: 4/30/1999 S Died in Committee on Fiscal Resource, Iden./Sim./Compare Bill(s) passed, refer to CS/SB 172 (Ch. 99-239) |
| H 1113 | Taxation | Brummer, Arnall | Compare | Last Action: 4/30/1999 H Died in Committee on Finance & Taxation (FRC), Iden./Sim./Compare Bill(s) passed, refer to CS/SB 172 (Ch. 99-239), CS/CS/SB 888 (Ch. 99-208) |
| S 172 (e2) | Horne | Compare | Last Action: 5/5/2000 S Line Item(s) Veto Message transmitted to Secretary of State |
Committee Amendments
Floor Amendments
Bill Analyses
No Bill Analyses AvailableVote History - Committee
No Committee Vote History AvailableVote History - Floor
No Vote History AvailableCitations - Statutes (35)
| 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. | |
| 193.503 | Classification and assessment of historic property used for commercial or certain nonprofit purposes. | |
| 193.505 | Assessment of historically significant property when development rights have been conveyed or historic preservation restrictions have been covenanted. | |
| 194.192 | Costs; interest on unpaid taxes; penalty. | |
| 196.1997 | Ad valorem tax exemptions for historic properties. | |
| 197.172 | Interest rate; calculation and minimum. | |
| 197.402 | Advertisement of real or personal property with delinquent taxes. | |
| 198.15 | When tax due; extension; interest; penalty. | |
| 198.155 | Payment of tax on generation-skipping transfers. | |
| 198.16 | Notice of determination of deficiency in federal tax to be filed with department. | |
| 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. |
Citations - Constitution (0)
No Constitutional citations.
Citations - Chapter Law (0)
No Chapter Law citations.
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