CODING: Words stricken are deletions; words underlined are additions.
HOUSE AMENDMENT
hbd-05 Bill No. HB 2433, 1st Eng.
Amendment No. (for drafter's use only)
CHAMBER ACTION
Senate House
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5 ORIGINAL STAMP BELOW
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11 Representative(s) Ryan offered the following:
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13 Amendment (with title amendment)
14 On page 7, between lines 13 & 14,
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16 insert:
17 Section 3. Paragraph (b) of subsection (14) of section
18 120.80, Florida Statutes, is amended to read:
19 120.80 Exceptions and special requirements;
20 agencies.--
21 (14) DEPARTMENT OF REVENUE.--
22 (b) Taxpayer contest proceedings.--
23 1. In any administrative proceeding brought pursuant
24 to this chapter as authorized by s. 72.011(1), the taxpayer
25 shall be designated the "petitioner" and the Department of
26 Revenue shall be designated the "respondent," except that for
27 actions contesting an assessment or denial of refund under
28 chapter 207, the Department of Highway Safety and Motor
29 Vehicles shall be designated the "respondent," and for actions
30 contesting an assessment or denial of refund under chapters
31 210, 550, 561, 562, 563, 564, and 565, the Department of
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File original & 9 copies 04/28/00
hbd0002 01:58 pm 02433-0099-780971
HOUSE AMENDMENT
hbd-05 Bill No. HB 2433, 1st Eng.
Amendment No. (for drafter's use only)
1 Business and Professional Regulation shall be designated the
2 "respondent."
3 2. In any such administrative proceeding, the
4 applicable department's burden of proof, except as otherwise
5 specifically provided by general law, shall be limited to a
6 showing that an assessment has been made against the taxpayer
7 and the factual and legal grounds upon which the applicable
8 department made the assessment.
9 3.a. Prior to filing a petition under this chapter,
10 the taxpayer shall pay to the applicable department the amount
11 of taxes, penalties, and accrued interest assessed by that
12 department which are not being contested by the taxpayer.
13 Failure to pay the uncontested amount shall result in the
14 dismissal of the action and imposition of an additional
15 penalty of 25 percent of the amount taxed.
16 b. The requirements of s. 72.011(2) and (3)(a) are
17 jurisdictional for any action under this chapter to contest an
18 assessment or denial of refund by the Department of Revenue,
19 the Department of Highway Safety and Motor Vehicles, or the
20 Department of Business and Professional Regulation.
21 4. Except as provided in s. 220.719, further
22 collection and enforcement of the contested amount of an
23 assessment for nonpayment or underpayment of any tax,
24 interest, or penalty shall be stayed beginning on the date a
25 petition is filed. Upon entry of a final order, an agency may
26 resume collection and enforcement action.
27 5. The prevailing party, in a proceeding under ss.
28 120.569 and 120.57 authorized by s. 72.011(1), may recover all
29 legal costs incurred in such proceeding, including reasonable
30 attorney's fees, if the losing party fails to raise a
31 justiciable issue of law or fact in its petition or response.
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File original & 9 copies 04/28/00
hbd0002 01:58 pm 02433-0099-780971
HOUSE AMENDMENT
hbd-05 Bill No. HB 2433, 1st Eng.
Amendment No. (for drafter's use only)
1 6. Upon review pursuant to s. 120.68 of final agency
2 action concerning an assessment of tax, penalty, or interest
3 with respect to a tax imposed under chapter 212, or the denial
4 of a refund of any tax imposed under chapter 212, if the court
5 finds that the Department of Revenue improperly rejected or
6 modified a conclusion of law, the court may award reasonable
7 attorney's fees and reasonable costs of the appeal to the
8 prevailing appellant.
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12 And the title is amended as follows:
13 On page 1, line 14,
14 remove from the title of the bill: all of said line
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16 and insert in lieu thereof:
17 F.S.; amending s. 120.80, F.S.; providing for
18 the award of reasonable attorney's fees and
19 costs of an appeal to a prevailing appellant on
20 an appeal of an assessment imposed or refund
21 denied under chapter 212, F.S., under specified
22 circumstances; amending s. 166.231(1), F.S., to
23 allow a
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File original & 9 copies 04/28/00
hbd0002 01:58 pm 02433-0099-780971