The Florida Senate

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.

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  H 693	Tax Administration	Logan	Similar	Last Action: 3/10/1999 H Withdrawn from Business Regulation & Consumer Affairs (CAC); Finance & Taxation (FRC); General Government Appropriations (FRC); Withdrawn from further cons.,Iden/Sim/Compare Bill(s) passed, refer to CS/SB 172 (Ch. 99-239) -HJ 00254 Location: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