HB 0225 2004
   
1 A bill to be entitled
2          An act relating to the Department of Citrus; amending s.
3    601.155, F.S.; requiring the department to develop a
4    process for persons liable for the equalizing excise tax
5    to elect to not pay a portion of the tax; providing for
6    the dismissal of certain claims; providing an effective
7    date.
8         
9          Be It Enacted by the Legislature of the State of Florida:
10         
11          Section 1. Present subsections (10) and (11) of section
12    601.155, Florida Statutes, are renumbered as subsections (11)
13    and (12), respectively, and a new subsection (10) is added to
14    said section, to read:
15          601.155 Equalizing excise tax; credit; exemption.--
16          (10) Notwithstanding any other provision of law, the
17    Department of Citrus shall develop a process by which any person
18    liable for the excise tax imposed under this section may
19    annually object to payment of the tax. Any such objection must
20    be allowed without discretion as to the validity thereof and
21    that person shall be granted the immediate right to elect not to
22    pay two-thirds of the applicable tax rate. Upon any necessary
23    legislative appropriation of moneys due under the settlement
24    agreement of Consolidated Case No. 2002-CA-4686 in the Circuit
25    Court of the Tenth Judicial Circuit in Polk County, the
26    plaintiffs shall agree to the dismissal of their claim under the
27    foreign commerce clause with prejudice.
28          Section 2. This act shall take effect July 1, 2004.