CODING: Words stricken are deletions; words underlined are additions.
SENATE AMENDMENT
Bill No. HB 509, 1st Eng.
Amendment No.
CHAMBER ACTION
Senate House
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11 Senator Klein moved the following amendment:
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13 Senate Amendment (with title amendment)
14 On page 1, line 25,
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17 Section 1. 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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SENATE AMENDMENT
Bill No. HB 509, 1st Eng.
Amendment No.
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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SENATE AMENDMENT
Bill No. HB 509, 1st Eng.
Amendment No.
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.
9 Section 2. Paragraph (d) is added to subsection (1) of
10 section 213.21, Florida Statutes, to read:
11 213.21 Informal conferences; compromises.--
12 (1)(a) The Department of Revenue may adopt rules for
13 establishing informal conference procedures within the
14 department for resolution of disputes relating to assessment
15 of taxes, interest, and penalties and the denial of refunds,
16 and for informal hearings under ss. 120.569 and 120.57(2).
17 (b) The statute of limitations upon the issuance of
18 final assessments shall be tolled during the period in which
19 the taxpayer is engaged in a procedure under this section.
20 (c) During procedures under this section, the taxpayer
21 has the right to be represented at the taxpayer's cost and to
22 record procedures electronically or manually at the taxpayer's
23 cost.
24 (d) Upon receipt of a notice of proposed assessment or
25 denial of a claim for refund, a taxpayer may initiate an
26 informal proceeding under this section by filing a timely
27 written protest with the department. The department shall
28 notify the taxpayer within 14 days after receipt of the
29 protest that it has been received by the department and the
30 date of its receipt. If a protest involves a dispute relating
31 to an assessment of taxes, interest, or penalty imposed under
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SENATE AMENDMENT
Bill No. HB 509, 1st Eng.
Amendment No.
1 chapter 212 or a denial of a refund claim related to taxes
2 imposed under chapter 212, the department shall have 150 days
3 following receipt of the taxpayer's written protest in which
4 to issue a notice of decision. If the department does not
5 issue its notice of decision within 150 days, interest will
6 not accrue on any assessment that is the subject of the
7 protest during the period beginning at the expiration of the
8 150 days and ending on the date the department issues its
9 notice of decision; however, that interest will continue to
10 accrue during that period if the reason for the department's
11 failure is a request by the taxpayer for an extension of time.
12 Any agreement by the department and the taxpayer concerning
13 mutual consent to an extension must be in writing and must
14 state whether or not interest will continue to accrue during
15 the extension period.
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17 (Redesignate subsequent sections.)
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20 ================ T I T L E A M E N D M E N T ===============
21 And the title is amended as follows:
22 On page 1, line 2, delete that line
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24 and insert:
25 An act relating to taxation; amending s.
26 120.80, F.S.; providing for the court to award
27 attorney's fees and costs, as specified, when a
28 taxpayer contests an assessment of tax,
29 penalty, or interest or the denial of a refund
30 with respect to any tax imposed under ch. 212,
31 F.S., under the Administrative Procedure Act;
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SENATE AMENDMENT
Bill No. HB 509, 1st Eng.
Amendment No.
1 amending s. 213.21, F.S.; specifying the time
2 period within which the Department of Revenue
3 shall issue a notice of decision when a
4 taxpayer contests such an assessment, penalty,
5 or interest or refund denial using informal
6 conference procedures;
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