SB 1570: Intangible Personal Property Taxes
GENERAL BILL by Cowin
Intangible Personal Property Taxes; increases value of property that is exempted from annual tax of taxpayers who are natural persons; provides exemption from annual tax for taxpayers that are not natural persons; provides exemption from tax for certain intangible personal property that is secured by mortgage, deed of trust, or other lien upon real estate; repeals provisions re tax on said property; provides powers & duties of DOR re collection of unpaid taxes. Amends Ch. 199.
Last Action: 5/5/2000 Senate - Died in Committee on Fiscal Resource
Bill Text: Web Page | PDF
Bill History
| Date | Chamber | Action |
|---|---|---|
| 2/23/2000 | Senate |
• Prefiled |
| 3/7/2000 | Senate |
• Introduced, referred to Fiscal Resource; Commerce and Economic Opportunities SJ 00094 |
| 5/5/2000 | Senate |
• Died in Committee on Fiscal Resource |
Related Bills
| Bill Number | Subject | Filed By | Relationship | Last Action and Location |
|---|---|---|---|---|
| H 425 | Intangible Personal Property Taxes | Melvin, Dockery | Compare | Last Action: 5/5/2000 H Died in Committee on Finance & Taxation (FRC) |
| H 2443 | Intangible Personal Property Taxes | Fasano | Compare | Last Action: 5/5/2000 H Died in Committee on Finance & Taxation (FRC), Iden./Sim./Compare Bill(s) passed, refer to CS/HB 67 (Ch. 2000-173) |
| S 204 | Intangible Personal Property Taxes | Clary | Compare | Last Action: 5/5/2000 S Died in Committee on Fiscal Resource, Iden./Sim./Compare Bill(s) passed, refer to CS/HB 67 (Ch. 2000-173) |
| S 906 | Intangible Personal Property Tax | Saunders | Compare | Last Action: 3/29/2000 S Withdrawn from Fiscal Resource; Commerce and Economic Opportunities SJ 00283; Withdrawn from further consideration SJ 00283 |
Committee Amendments
Floor Amendments
Bill Analyses
No Bill Analyses AvailableVote History - Committee
No Committee Vote History AvailableVote History - Floor
No Vote History AvailableCitations - Statutes (29)
| Citation | Catchline | Location in Bill Location In Bill Help |
|---|---|---|
| 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. | |
| 199.104 | Credit against tax. | |
| 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. | |
| 199.155 | Valuation. | |
| 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. |
Citations - Constitution (0)
No Constitutional citations.
Citations - Chapter Law (0)
No Chapter Law citations.
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