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Glossary of Legislative Terms

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

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  • 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)

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  • CS/SB 426, Enrolled (Current Bill Version) Posted 3/26/2002 at 1:52 AM

    Bill Text:   Web Page | PDF
    Analyses:   None

    Related Bills (12)

    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)
    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 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)
    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 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)
    Location:
    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
    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:

    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.

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  • CS/SB 426, Engrossed 2 Posted 3/23/2002 at 3:38 AM

    Bill Text:   Web Page | PDF
    Analyses:   None

    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.

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  • CS/SB 426, Engrossed 1 Posted 3/7/2002 at 2:28 AM

    Bill Text:   Web Page | PDF
    Analyses:   None

    Floor Amendments (12)

    Amendment Sponsor Filed Last Floor Action Format
    042761 - Amendment
    		Wallace 3/14/2002
    7:43 PM     		Web Page
    PDF
    hierarchy 595063 - Amendment to Amendment (042761)
    		Henriquez 3/15/2002
    10:01 AM     		Web Page
    PDF
    hierarchy 071631 - Amendment to Amendment (042761)
    		Frankel 3/15/2002
    10:10 AM     		Web Page
    PDF
    hierarchy 194399 - Amendment to Amendment (042761)
    		Kosmas 3/15/2002
    10:38 AM     		Web Page
    PDF
    hierarchy 452917 - Amendment to Amendment (042761)
    		Ryan 3/15/2002
    10:45 AM     		Web Page
    PDF
    hierarchy 305135 - Amendment to Amendment (042761)
    		Dockery 3/18/2002
    11:44 AM     		Web Page
    PDF
    hierarchy 624895 - Amendment to Amendment (042761)
    		Wallace 3/18/2002
    11:45 AM     		Web Page
    PDF
    hierarchy 332715 - Amendment to Amendment (042761)
    		Wallace 3/18/2002
    11:46 AM     		Web Page
    PDF
    762293 - Amendment
    		Gelber 3/15/2002
    9:43 AM     		Web Page
    PDF
    202671 - Amendment
    		Frankel 3/15/2002
    10:00 AM     		Web Page
    PDF
    412697 - Amendment
    		Henriquez 3/15/2002
    10:01 AM     		Web Page
    PDF
    830573 - Amendment
    		Frankel 3/18/2002
    12:55 PM     		Web Page
    PDF

    Floor Votes (6)

    Date Chamber Result
    3/7/2002 9:43 AM Senate 32 Yeas - 0 Nays
    3/15/2002 2:49 PM House - Amendment 452917 39 Yeas - 73 Nays
    3/15/2002 3:04 PM House - Amendment 071631 39 Yeas - 69 Nays
    3/18/2002 4:56 PM House - Amendment 830573 43 Yeas - 72 Nays
    3/18/2002 5:01 PM House 73 Yeas - 43 Nays
    3/21/2002 11:58 AM Senate 28 Yeas - 7 Nays

    Citations - Statutes (23)

    Citation Catchline Location in Bill Location In Bill Help
    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.
    201.05 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.
    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.
    213.053 Confidentiality and information sharing.
    213.21 Informal conferences; compromises.
    213.255 Interest.
    213.285 Certified audits.
    220.15 Apportionment of adjusted federal income.
    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.
    376.70 Tax on gross receipts of drycleaning facilities.
    443.131 Contributions.
    608.471 Tax exemption on income of certain limited liability companies.

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  • CS/SB 426, Committee Substitute 1 Posted 2/26/2002 at 12:56 AM

    Bill Text:   Web Page | PDF
    Analyses:   Finance and Taxation (Post-Meeting) 2/21/2002 (pdf)
    House Message Summary (pdf)

    Floor Amendments (17)

    Amendment Sponsor Filed Last Floor Action Format
    443112 - Amendment
    		Campbell 2/28/2002
    1:23 PM     		Senate: Withdrawn
    3/4/2002     		Web Page
    PDF
    812292 - Amendment
    		Campbell 2/28/2002
    1:24 PM     		Senate: Withdrawn
    3/4/2002     		Web Page
    PDF
    162158 - Amendment
    		Campbell 2/28/2002
    1:24 PM     		Senate: Withdrawn
    3/4/2002     		Web Page
    PDF
    164696 - Amendment
    		Campbell 2/28/2002
    1:24 PM     		Senate: Withdrawn
    3/4/2002     		Web Page
    PDF
    560418 - Amendment
    		Campbell 2/28/2002
    1:24 PM     		Senate: Withdrawn
    3/4/2002     		Web Page
    PDF
    210514 - Amendment
    		Campbell 2/28/2002
    1:24 PM     		Senate: Withdrawn
    3/4/2002     		Web Page
    PDF
    472596 - Amendment
    		Campbell 2/28/2002
    1:24 PM     		Senate: Withdrawn
    3/4/2002     		Web Page
    PDF
    552482 - Amendment
    		Campbell 2/28/2002
    1:24 PM     		Senate: Withdrawn
    3/4/2002     		Web Page
    PDF
    660076 - Amendment
    		Campbell 2/28/2002
    1:24 PM     		Senate: Withdrawn
    3/4/2002     		Web Page
    PDF
    921482 - Amendment
    		Webster 2/28/2002
    1:38 PM     		Senate: Withdrawn
    3/4/2002     		Web Page
    PDF
    144956 - Amendment
    		Campbell 2/28/2002
    2:00 PM     		Senate: Withdrawn
    3/4/2002     		Web Page
    PDF
    hierarchy 211950 - Amendment to Amendment (144956)
    		Campbell 3/4/2002
    4:38 PM     		Senate: Withdrawn
    3/4/2002     		Web Page
    PDF
    152370 - Amendment
    		Webster 3/4/2002
    3:56 PM     		Senate: Withdrawn
    3/4/2002     		Web Page
    PDF
    135602 - Amendment
    		Lawson 3/4/2002
    4:47 PM     		Senate: Withdrawn
    3/4/2002     		Web Page
    PDF
    631598 - Amendment
    		Lawson 3/4/2002
    4:47 PM     		Senate: Withdrawn
    3/4/2002     		Web Page
    PDF
    183198 - Amendment
    		Pruitt 3/6/2002
    12:32 PM     		Senate: Adopted
    3/4/2002     		Web Page
    PDF
    455220 - Amendment
    		Pruitt 3/6/2002
    12:32 PM     		Senate: Adopted
    3/4/2002     		Web Page
    PDF

    Citations - Statutes (23)

    Citation Catchline Location in Bill Location In Bill Help
    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.
    201.05 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.
    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.
    213.053 Confidentiality and information sharing.
    213.21 Informal conferences; compromises.
    213.255 Interest.
    213.285 Certified audits.
    220.15 Apportionment of adjusted federal income.
    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.
    376.70 Tax on gross receipts of drycleaning facilities.
    443.131 Contributions.
    608.471 Tax exemption on income of certain limited liability companies.

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  • SB 426, Original Filed Version Posted 11/6/2001 at 12:12 AM

    Bill Text:   Web Page | PDF
    Analyses:   None

    Citations - Statutes (6)

    Citation Catchline Location in Bill Location In Bill Help
    72.011 Jurisdiction of circuit courts in specific tax matters; administrative hearings and appeals; time for commencing action; parties; deposits.
    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.
    213.053 Confidentiality and information sharing.
    213.21 Informal conferences; compromises.
    220.03 Definitions.
    608.471 Tax exemption on income of certain limited liability companies.

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