House Bill 0619
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Florida House of Representatives - 2000 HB 619
By Representatives Ryan, Hafner, Turnbull, Henriquez,
Boyd, Ogles, Ritchie, Levine, Betancourt, Cantens, Prieguez,
Rojas and Stansel
1 A bill to be entitled
2 An act relating to tax administration; amending
3 s. 120.80, F.S.; providing for issuance of a
4 final order by the administrative law judge
5 when a taxpayer contests an assessment of tax,
6 penalty, or interest or the denial of a refund
7 with respect to any tax imposed under ch. 212,
8 F.S., under the Administrative Procedure Act;
9 amending s. 213.21, F.S.; specifying the time
10 period within which the Department of Revenue
11 shall issue a notice of decision when a
12 taxpayer contests such an assessment, penalty,
13 or interest or refund denial using informal
14 conference procedures; providing an effective
15 date.
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17 Be It Enacted by the Legislature of the State of Florida:
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19 Section 1. Paragraph (b) of subsection (14) of section
20 120.80, Florida Statutes, is amended to read:
21 120.80 Exceptions and special requirements;
22 agencies.--
23 (14) DEPARTMENT OF REVENUE.--
24 (b) Taxpayer contest proceedings.--
25 1. In any administrative proceeding brought pursuant
26 to this chapter as authorized by s. 72.011(1), the taxpayer
27 shall be designated the "petitioner" and the Department of
28 Revenue shall be designated the "respondent," except that for
29 actions contesting an assessment or denial of refund under
30 chapter 207, the Department of Highway Safety and Motor
31 Vehicles shall be designated the "respondent," and for actions
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1 contesting an assessment or denial of refund under chapters
2 210, 550, 561, 562, 563, 564, and 565, the Department of
3 Business and Professional Regulation shall be designated the
4 "respondent."
5 2. In any such administrative proceeding, the
6 applicable department's burden of proof, except as otherwise
7 specifically provided by general law, shall be limited to a
8 showing that an assessment has been made against the taxpayer
9 and the factual and legal grounds upon which the applicable
10 department made the assessment.
11 3.a. Prior to filing a petition under this chapter,
12 the taxpayer shall pay to the applicable department the amount
13 of taxes, penalties, and accrued interest assessed by that
14 department which are not being contested by the taxpayer.
15 Failure to pay the uncontested amount shall result in the
16 dismissal of the action and imposition of an additional
17 penalty of 25 percent of the amount taxed.
18 b. The requirements of s. 72.011(2) and (3)(a) are
19 jurisdictional for any action under this chapter to contest an
20 assessment or denial of refund by the Department of Revenue,
21 the Department of Highway Safety and Motor Vehicles, or the
22 Department of Business and Professional Regulation.
23 4. Except as provided in s. 220.719, further
24 collection and enforcement of the contested amount of an
25 assessment for nonpayment or underpayment of any tax,
26 interest, or penalty shall be stayed beginning on the date a
27 petition is filed. Upon entry of a final order, an agency may
28 resume collection and enforcement action.
29 5. The prevailing party, in a proceeding under ss.
30 120.569 and 120.57 authorized by s. 72.011(1), may recover all
31 legal costs incurred in such proceeding, including reasonable
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Florida House of Representatives - 2000 HB 619
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1 attorney's fees, if the losing party fails to raise a
2 justiciable issue of law or fact in its petition or response.
3 6. When a taxpayer contests an assessment of tax,
4 penalty, or interest or the denial of a refund with respect to
5 any tax imposed under chapter 212 in a proceeding brought
6 pursuant to this chapter, at the conclusion of the proceeding
7 the administrative law judge shall issue a final order.
8 Section 2. Paragraph (d) is added to subsection (1) of
9 section 213.21, Florida Statutes, to read:
10 213.21 Informal conferences; compromises.--
11 (1)(a) The Department of Revenue may adopt rules for
12 establishing informal conference procedures within the
13 department for resolution of disputes relating to assessment
14 of taxes, interest, and penalties and the denial of refunds,
15 and for informal hearings under ss. 120.569 and 120.57(2).
16 (b) The statute of limitations upon the issuance of
17 final assessments shall be tolled during the period in which
18 the taxpayer is engaged in a procedure under this section.
19 (c) During procedures under this section, the taxpayer
20 has the right to be represented at the taxpayer's cost and to
21 record procedures electronically or manually at the taxpayer's
22 cost.
23 (d) When a taxpayer files a written protest with the
24 department and informal conference procedures are initiated
25 under this section for the resolution of a dispute relating to
26 assessment of taxes, interest, or penalties or the denial of a
27 refund with respect to any tax imposed under chapter 212, the
28 department shall issue its notice of decision within 150 days
29 after the written protest is filed.
30 Section 3. This act shall take effect upon becoming a
31 law.
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Florida House of Representatives - 2000 HB 619
711-111-00
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2 HOUSE SUMMARY
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Provides for issuance of a final order, rather than a
4 recommended order, by the administrative law judge when a
taxpayer contests an assessment of tax, penalty, or
5 interest or the denial of a refund with respect to any
tax imposed under ch. 212, F.S., under the Administrative
6 Procedure Act. Specifies the time period within which the
Department of Revenue shall issue a notice of decision
7 when a taxpayer contests such an assessment, penalty, or
interest or refund denial using informal conference
8 procedures.
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