The Florida Senate

HB 1995: Tax Administration

GENERAL BILL by Fiscal Policy & Resources ; Wallace

Tax Administration; requires clerk of court to give notice to DOR if there is surplus resulting from foreclosure of unemployment compensation tax lien; permits dept. to participate in disbursement of unemployment compensation tax lien foreclosure funds; eliminates requirement that corporation file intangibles tax return when no tax is due; specifies basis for annual calculations of county distributions of severance tax on phosphate rock, etc. Amends FS. APPROPRIATION: $300,000.

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• Bill History

  Date	Chamber	Action
  3/1/2002	House	• Filed; Introduced -HJ 00361
  3/4/2002	House	• Referred to Fiscal Responsibility Council -HJ 00367
  3/22/2002	House	• Died in Council on Fiscal Responsibility Council, Link/Iden/Sim/Compare passed, refer to CS/SB 426 (Ch. 2002-218), CS/HB 1511 (Ch. 2002-48), CS/SB 462 (Ch. 2002-26), SB 1104 (Ch. 2002-171)

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• HB 1995, Original Filed Version (Current Bill Version) Posted 3/2/2002 at 2:56 AM

  Bill Text:	Web Page | PDF

  Analyses:	Fiscal Policy & Resources (Post-Meeting) 3/4/2002 (pdf)

  Related Bills (12)

  Bill Number	Subject	Filed By	Relationship	Last Action and Location
  S 426 (e2)		Campbell	Similar	Last Action: 5/1/2002 Approved by Governor; Chapter No. 2002-218; See also CS/SB 462 (Ch. 2002-26), SB 1104 (Ch. 2002-171) Location:
  S 2302 (e1)	Tax Administration	Pruitt	Similar	Last Action: 3/22/2002 S Read third time -SJ 02004; Amendment(s) adopted -SJ 02005; Substituted HB 165 -SJ 02005; Laid on Table, Link/Iden/Sim/Compare passed, refer to HB 165 (Ch. 2002-271), CS/SB 426 (Ch. 2002-218), SB 1104 (Ch. 2002-171) Location:
  H 123 (e1)	Excise Tax on Documents	Baxley	Compare	Last Action: 3/19/2002 H Placed on Special Order Calendar; Substituted CS/SB 462; Laid on Table, Link/Iden/Sim/Compare passed, refer to CS/SB 462 (Ch. 2002-26), CS/SB 426 (Ch. 2002-218) -HJ 02068 Location:
  H 169	Taxation	Weissman	Compare	Last Action: 3/22/2002 H Died in Council on Fiscal Responsibility Council, Link/Iden/Sim/Compare passed, refer to CS/SB 426 (Ch. 2002-218) Location:
  H 347	Motor Vehicle Warranty Enforcement	Baxley	Compare	Last Action: 12/12/2001 H Withdrawn from Transportation (RIC); Transportation & Economic Development Appropriations (FRC); Council for Ready Infrastructure; Withdrawn prior to introduction,Link/Iden/Sim/Compare passed, refer to CS/SB 426 (Ch. 2002-218) -HJ 00029 Location:
  H 951	Certified Audits	Kallinger	Compare	Last Action: 3/7/2002 H Placed on Special Order Calendar; Substituted SB 1104; Laid on Table, Link/Iden/Sim/Compare passed, refer to SB 1104 (Ch. 2002-171), CS/SB 426 (Ch. 2002-218) -HJ 00911 Location:
  H 1511 (e1)		Attkisson	Compare	Last Action: 4/16/2002 Approved by Governor; Chapter No. 2002-48 Location:
  S 462 (e1)		Pruitt	Compare	Last Action: 4/16/2002 Approved by Governor; Chapter No. 2002-26; See also CS/SB 426 (Ch. 2002-218) Location:
  S 1068	Excise Tax on Documents	Campbell	Compare	Last Action: 3/22/2002 S Died in Committee on Finance and Taxation, Link/Iden/Sim/Compare passed, refer to CS/SB 426 (Ch. 2002-218) Location:
  S 1104		Sullivan	Compare	Last Action: 4/24/2002 Approved by Governor; Chapter No. 2002-171; See also CS/SB 426 (Ch. 2002-218) Location:
  S 1610 (e1)	Communications Services Tax	Pruitt	Compare	Last Action: 3/20/2002 S Substituted CS/HB 1511 -SJ 01037; Laid on Table, Link/Iden/Sim/Compare passed, refer to CS/HB 1511 (Ch. 2002-48) Location:
  S 2164 (c1)	Firefighter & Municipal Police	Pruitt	Compare	Last Action: 3/22/2002 S Died on Calendar, Link/Iden/Sim/Compare passed, refer to CS/HB 683 (Ch. 2002-66) Location:

  Citations - Statutes (52)

  Citation	Catchline	Location in Bill Location In Bill Help
  45.031	Judicial sales procedure.
  55.202	Judgments, orders, and decrees; lien on personal property.
  69.041	State named party; lien foreclosure, suit to quiet title.
  175.1015
  185.085
  199.052	Annual tax returns; payment of annual tax.
  199.062	Annual tax information reports.
  199.218	Books and records.
  199.282	Penalties for violation of this chapter.
  201.02	Tax on deeds and other instruments relating to real property or interests in real property.
  201.05	Tax on stock certificates.
  201.08	Tax on promissory or nonnegotiable notes, written obligations to pay money, or assignments of wages or other compensation; exception.
  202.125	Sales of communications services; specified exemptions.
  211.3103	Levy of tax on severance of phosphate rock; rate, basis, and distribution of tax.
  212.02	Definitions.
  212.031	Lease or rental of or license in real property.
  212.04	Admissions tax; rate, procedure, enforcement.
  212.05	Sales, storage, use tax.
  212.051	Equipment, machinery, and other materials for pollution control; not subject to sales or use tax.
  212.06	Sales, storage, use tax; collectible from dealers; "dealer" defined; dealers to collect from purchasers; legislative intent as to scope of tax.
  212.07	Sales, storage, use tax; tax added to purchase price; dealer not to absorb; liability of purchasers who cannot prove payment of the tax; penalties; general exemptions.
  212.08	Sales, rental, use, consumption, distribution, and storage tax; specified exemptions.
  212.084	Review of exemption certificates; reissuance; specified expiration date; temporary exemption certificates.
  212.096	Sales, rental, storage, use tax; enterprise zone jobs credit against sales tax.
  212.098	Rural Job Tax Credit Program.
  212.11	Tax returns and regulations.
  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.
  212.18	Administration of law; registration of dealers; rules.
  213.015	Taxpayer rights.
  213.053	Confidentiality and information sharing.
  213.0535	Registration Information Sharing and Exchange Program.
  213.21	Informal conferences; compromises.
  213.235	Determination of interest on deficiencies.
  213.24	Accrual of penalties and interest on deficiencies; deficiency billing costs.
  213.255	Interest.
  213.285	Certified audits.
  213.30	Compensation for information relating to a violation of the tax laws.
  213.755	Payment of taxes by electronic funds transfer.
  220.03	Definitions.
  220.181	Enterprise zone jobs credit.
  220.22	Returns; filing requirement.
  220.23	Federal returns.
  220.807	Determination of rate of interest.
  220.809	Interest on deficiencies.
  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.
  376.70	Tax on gross receipts of drycleaning facilities.
  443.131	Contributions.
  443.1315
  443.163	Electronic reporting.
  624.509	Premium tax; rate and computation.
  681.117	Fee.

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