CS/SB 426: Tax Administration
GENERAL BILL by Finance and Taxation ; Campbell
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.
Effective Date: 05/01/2002 except as otherwise provided
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)
Bill Text: Web Page | PDF
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)
Bill Text: Web Page | PDF
Bill History
| Date | Chamber | Action |
|---|---|---|
| 11/5/2001 | Senate |
• Prefiled |
| 11/26/2001 | Senate |
• Referred to Finance and Taxation |
| 1/22/2002 | Senate |
• Introduced, referred to Finance and Taxation -SJ 00030 |
| 2/18/2002 | Senate |
• On Committee agenda-- Finance and Taxation, 02/21/02, 9:00 am, 37-S |
| 2/21/2002 | Senate |
• CS by- Finance and Taxation; YEAS 8 NAYS 0 -SJ 00313; CS read first time on 02/26/01 -SJ 00324 |
| 2/25/2002 | Senate |
• Placed on Calendar, on second reading -SJ 00313 |
| 2/28/2002 | Senate |
• Placed on Special Order Calendar -SJ 00384 |
| 3/6/2002 | Senate |
• Placed on Special Order Calendar -SJ 00433; Read second time -SJ 00408; Amendment(s) adopted -SJ 00408; Ordered engrossed -SJ 00409 |
| 3/7/2002 | Senate |
• Read third time -SJ 00458; CS passed as amended; YEAS 32 NAYS 0 -SJ 00458 |
| 3/13/2002 | House |
• In Messages; Received, placed on Calendar -HJ 01224 |
| 3/15/2002 | House |
• Placed on Special Order Calendar; Read second time -HJ 01829; Amendment pending --Temporarily postponed -HJ 01829; Was taken up -HJ 01859; Pending amendment adopted -HJ 01860 |
| 3/18/2002 | House |
• Read third time -HJ 02036; Temporarily postponed -HJ 02036; Amendment(s) failed -HJ 02037; CS passed as amended; YEAS 73 NAYS 43 -HJ 02038 |
| 3/18/2002 | Senate |
• In returning messages |
| 3/21/2002 | Senate |
• Was taken up -SJ 01306; Concurred -SJ 01331; CS passed as amended; YEAS 28 NAYS 7 -SJ 01331; Ordered engrossed, then enrolled -SJ 01331 |
| 4/18/2002 |
• Signed by Officers and presented to Governor |
|
| 5/1/2002 |
• Approved by Governor; Chapter No. 2002-218; See also CS/SB 462 (Ch. 2002-26), SB 1104 (Ch. 2002-171) |
Related Bills
| Bill Number | Subject | Filed By | Relationship | Last Action and Location |
|---|---|---|---|---|
| H 1995 | Tax Administration | Fiscal Policy & Resources | Similar | 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), CS/HB 1511 (Ch. 2002-48), CS/SB 462 (Ch. 2002-26), SB 1104 (Ch. 2002-171) |
| 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) |
| H 121 (c1) | Corporate Income Tax | Bennett | Compare | Last Action: 3/22/2002 S Received, referred to Finance and Taxation -SJ 02108; Died in Committee on Finance and Taxation, Link/Iden/Sim/Compare passed, refer to CS/SB 426 (Ch. 2002-218) |
| 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 |
| 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) |
| 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 |
| 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 |
| H 2023 | Taxpayer's Rights | Fiscal Policy & Resources | Compare | Last Action: 3/22/2002 H Died on Calendar, Link/Iden/Sim/Compare passed, refer to CS/SB 426 (Ch. 2002-218), CS/CS/SB 1360 (Ch. 2002-18) |
| S 126 | Corporate Income Tax | Pruitt | Compare | Last Action: 3/13/2002 S Withdrawn from Commerce and Economic Opportunities; Finance and Taxation -SJ 00509; Withdrawn from further cons., Link/Iden/Sim/Compare passed, refer to CS/SB 426 (Ch. 2002-218) -SJ 00509 |
| 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) | |
| 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) |
| S 1104 | Sullivan | Compare | Last Action: 4/24/2002 Approved by Governor; Chapter No. 2002-171; See also CS/SB 426 (Ch. 2002-218) |
Bill Text
| Version | Posted | Format |
|---|---|---|
| S 426 Filed | 11/6/2001 12:12 AM | Web Page | PDF |
| S 426 c1 | 2/26/2002 12:56 AM | Web Page | PDF |
| S 426 e1 | 3/7/2002 2:28 AM | Web Page | PDF |
| S 426 e2 | 3/23/2002 3:38 AM | Web Page | PDF |
| S 426 er | 3/26/2002 1:52 AM | Web Page | PDF |
Committee Amendments
No Committee Amendments Available
Floor Amendments
| Amendments | Sponsor | Filed | Last Floor Action | Format |
|---|---|---|---|---|
|
443112 - Amendment |
Campbell |
2/28/2002 1:23 PM |
Senate:
Withdrawn
3/4/2002 |
Web Page
|
|
812292 - Amendment |
Campbell |
2/28/2002 1:24 PM |
Senate:
Withdrawn
3/4/2002 |
Web Page
|
|
162158 - Amendment |
Campbell |
2/28/2002 1:24 PM |
Senate:
Withdrawn
3/4/2002 |
Web Page
|
|
164696 - Amendment |
Campbell |
2/28/2002 1:24 PM |
Senate:
Withdrawn
3/4/2002 |
Web Page
|
|
560418 - Amendment |
Campbell |
2/28/2002 1:24 PM |
Senate:
Withdrawn
3/4/2002 |
Web Page
|
|
210514 - Amendment |
Campbell |
2/28/2002 1:24 PM |
Senate:
Withdrawn
3/4/2002 |
Web Page
|
|
472596 - Amendment |
Campbell |
2/28/2002 1:24 PM |
Senate:
Withdrawn
3/4/2002 |
Web Page
|
|
552482 - Amendment |
Campbell |
2/28/2002 1:24 PM |
Senate:
Withdrawn
3/4/2002 |
Web Page
|
|
660076 - Amendment |
Campbell |
2/28/2002 1:24 PM |
Senate:
Withdrawn
3/4/2002 |
Web Page
|
|
921482 - Amendment |
Webster |
2/28/2002 1:38 PM |
Senate:
Withdrawn
3/4/2002 |
Web Page
|
|
144956 - Amendment |
Campbell |
2/28/2002 2:00 PM |
Senate:
Withdrawn
3/4/2002 |
Web Page
|
211950 - Amendment to Amendment (144956) |
Campbell |
3/4/2002 4:38 PM |
Senate:
Withdrawn
3/4/2002 |
Web Page
|
|
152370 - Amendment |
Webster |
3/4/2002 3:56 PM |
Senate:
Withdrawn
3/4/2002 |
Web Page
|
|
135602 - Amendment |
Lawson |
3/4/2002 4:47 PM |
Senate:
Withdrawn
3/4/2002 |
Web Page
|
|
631598 - Amendment |
Lawson |
3/4/2002 4:47 PM |
Senate:
Withdrawn
3/4/2002 |
Web Page
|
|
183198 - Amendment |
Pruitt |
3/6/2002 12:32 PM |
Senate:
Adopted
3/4/2002 |
Web Page
|
|
455220 - Amendment |
Pruitt |
3/6/2002 12:32 PM |
Senate:
Adopted
3/4/2002 |
Web Page
|
| Amendments | Sponsor | Filed | Last Floor Action | Format |
|---|---|---|---|---|
|
042761 - Amendment |
Wallace |
3/14/2002 7:43 PM |
Web Page
|
|
|
595063 - Amendment to Amendment (042761) |
Henriquez |
3/15/2002 10:01 AM |
Web Page
|
|
|
071631 - Amendment to Amendment (042761) |
Frankel |
3/15/2002 10:10 AM |
Web Page
|
|
|
194399 - Amendment to Amendment (042761) |
Kosmas |
3/15/2002 10:38 AM |
Web Page
|
|
|
452917 - Amendment to Amendment (042761) |
Ryan |
3/15/2002 10:45 AM |
Web Page
|
|
|
305135 - Amendment to Amendment (042761) |
Dockery |
3/18/2002 11:44 AM |
Web Page
|
|
|
624895 - Amendment to Amendment (042761) |
Wallace |
3/18/2002 11:45 AM |
Web Page
|
|
|
332715 - Amendment to Amendment (042761) |
Wallace |
3/18/2002 11:46 AM |
Web Page
|
|
|
762293 - Amendment |
Gelber |
3/15/2002 9:43 AM |
Web Page
|
|
|
202671 - Amendment |
Frankel |
3/15/2002 10:00 AM |
Web Page
|
|
|
412697 - Amendment |
Henriquez |
3/15/2002 10:01 AM |
Web Page
|
|
|
830573 - Amendment |
Frankel |
3/18/2002 12:55 PM |
Web Page
|
Bill Analyses
| Type | Analysis | Author | Posted | Format |
|---|---|---|---|---|
| Bill Analysis | S 426 | Finance and Taxation (Post-Meeting) | 2/21/2002 12:00 AM | |
| House Message Summary | S 426 | Senate | 3/18/2002 12:00 AM |
Vote History - Committee
No Committee Vote History AvailableVote History - Floor
| Vote | Date | Chamber | Result |
|---|---|---|---|
| S 426 e1 | 3/7/2002 9:43 AM | Senate | 32 Yeas - 0 Nays |
|
S 426 e1
|
3/15/2002 2:49 PM | House | 39 Yeas - 73 Nays |
|
S 426 e1
|
3/15/2002 3:04 PM | House | 39 Yeas - 69 Nays |
|
S 426 e1
|
3/18/2002 4:56 PM | House | 43 Yeas - 72 Nays |
| S 426 e1 | 3/18/2002 5:01 PM | House | 73 Yeas - 43 Nays |
| S 426 e1 | 3/21/2002 11:58 AM | Senate | 28 Yeas - 7 Nays |
Citations - Statutes (51)
| 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. | |
| 72.011 | Jurisdiction of circuit courts in specific tax matters; administrative hearings and appeals; time for commencing action; parties; deposits. | |
| 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. | |
| 206.9825 | Aviation fuel tax. | |
| 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. | |
| 212.06 | 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. | |
| 213.24 | 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. | |
| 220.15 | Apportionment of adjusted federal income. | |
| 220.181 | Enterprise zone jobs credit. | |
| 220.187 | Credits for contributions to nonprofit scholarship-funding organizations. | |
| 220.22 | Returns; filing requirement. | |
| 220.23 | Federal returns. | |
| 220.331 | Estimated tax payments; effect of s. 220.187. | |
| 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. | |
| 608.471 | Tax exemption on income of certain limited liability companies. | |
| 624.509 | Premium tax; rate and computation. | |
| 681.117 | Fee. |
Citations - Constitution (0)
No Constitutional citations.
Citations - Chapter Law (0)
No Chapter Law citations.
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