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Glossary of Legislative Terms

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.

Effective Date: 07/01/1999 except as otherwise provided
 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

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  • 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)

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  • HB 65, Original Filed Version (Current Bill Version) Posted 8/28/2000 at 9:26 AM

    Bill Text:   Web Page | PDF
    Analyses:   None

    Related Bills (4)

    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    H 693 Tax Administration Logan Similar Last Action: 3/10/1999 H Withdrawn from Business Regulation & Consumer Affairs (CAC); Finance & Taxation (FRC); General Government Appropriations (FRC); Withdrawn from further cons.,Iden/Sim/Compare Bill(s) passed, refer to CS/SB 172 (Ch. 99-239) -HJ 00254
    Location:
    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)
    Location:
    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)
    Location:
    S 172 (e2) Horne Compare Last Action: 5/5/2000 S Line Item(s) Veto Message transmitted to Secretary of State
    Location:

    Citations - 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.

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