Senate Bill sb2032e1
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1 A bill to be entitled
2 An act relating to tax administration; amending
3 s. 95.091, F.S.; adding a cross-reference;
4 amending s. 198.32, F.S.; allowing an estate
5 that is not required to file a federal tax
6 return to file with the clerk of the court an
7 affidavit attesting that no Florida estate tax
8 is due, regardless of the decedent's date of
9 death; amending s. 199.135, F.S.; providing
10 special provisions for the imposition of the
11 nonrecurring intangibles tax imposed by this
12 section on the sale of a timeshare interest in
13 a timeshare plan; amending s. 201.02, F.S.;
14 providing special provisions for the imposition
15 of the tax on deeds or other instruments
16 relating to real property or interests in real
17 property imposed by this section on the sale of
18 a timeshare interest in a timeshare plan;
19 amending s. 201.08, F.S.; providing special
20 provisions for the imposition of the tax on
21 promissory or nonnegotiable notes or written
22 obligations to pay money imposed by this
23 section on the sale of a timeshare interest in
24 a timeshare plan; amending s. 202.11, F.S.;
25 providing an additional definition of the term
26 "service address" for the purposes of the tax
27 on communications services; amending ss.
28 206.09, 206.095, 206.14, and 206.485, F.S.,
29 relating to fuel taxes; providing for the
30 distribution of penalties; amending s. 206.27,
31 F.S.; allowing the Department of Revenue the
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1 option of posting the list of active and
2 canceled fuel licenses on the departmental web
3 site or mailing it to licensees; amending s.
4 212.0305, F.S.; permitting golf courses to be
5 built with the proceeds of a charter county
6 convention development tax; amending s. 212.05,
7 F.S.; clarifying the tax treatment of
8 nonresident purchasers of aircraft; amending s.
9 212.06, F.S.; clarifying that sales tax is not
10 due on any vessel imported into this state for
11 the sole purpose of being offered for retail
12 sale by a registered Florida yacht broker or
13 dealer under certain conditions; amending s.
14 212.12, F.S.; including in the definition of
15 tax fraud willful attempts to evade a tax,
16 surcharge, or fee imposed by chapter 212, F.S.;
17 amending s. 213.053, F.S.; authorizing expanded
18 sharing of confidential information between the
19 Department of Revenue and the Department of
20 Agriculture and Consumer Services for the Bill
21 of Lading Program; amending s. 213.21, F.S.;
22 specifying which taxes qualify for the
23 automatic penalty compromise or settlement of
24 liability; providing for retroactivity;
25 amending s. 213.27, F.S.; clarifying that the
26 notification by the Department of Revenue to
27 the taxpayer that the taxpayer's account is
28 being referred to a debt collection agency must
29 be at least 30 days before the referral;
30 amending s. 215.26, F.S.; adding a
31 cross-reference; amending s. 252.372, F.S.;
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1 authorizing the Florida Surplus Lines Service
2 Office to collect the Emergency Management,
3 Preparedness, and Assistance Trust Fund
4 surcharge and deposit the proceeds into the
5 trust fund; amending s. 443.131, F.S.;
6 requiring employers who transfer their business
7 to a related entity to retain their
8 unemployment experience history under certain
9 circumstances; providing penalties; amending s.
10 443.141, F.S.; authorizing the Department of
11 Revenue to send to employers by regular mail
12 notices of unemployment tax assessments and
13 notices of the filing of liens; creating s.
14 624.50921, F.S.; creating a statute of
15 limitations for assessments of the insurance
16 premium tax if the amount of corporate income
17 tax or a workers' compensation administrative
18 assessment paid by the insurer is adjusted
19 through an amended return or refund; amending
20 s. 624.509, F.S.; providing for an alternative
21 method of calculating a tax credit against the
22 insurance premium tax for certain groups of
23 affiliated corporations; clarifying the
24 definition of the term "employees" for purposes
25 of calculating such a credit; allowing a salary
26 credit for employees of a service company
27 subsidiary of a mutual insurance holding
28 company; providing an exception; authorizing
29 the department to adopt rules to administer
30 such a credit; providing an appropriation;
31 providing legislative intent regarding the
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1 meaning of the term "employees" for purposes of
2 determining the salary credit against the
3 insurance premium tax; reviving and readopting
4 s. 213.21, F.S., relating to informal
5 conference procedures within the Department of
6 Revenue; exempting from the documentary stamp
7 tax certain security agreements recorded in
8 error or by mistake; creating s. 196.1999,
9 F.S.; providing retroactivity; providing an
10 exemption from ad valorem taxes for certain
11 space laboratories; repealing s. 196.1994,
12 F.S., which expired effective July 1, 2004, and
13 which provided an exemption from ad valorem
14 taxes for certain space laboratories; amending
15 s. 201.23, F.S.; defining the terms "banking
16 organization" and "international banking
17 transaction," relating to exemption from
18 certain excise taxes; providing effective
19 dates.
20
21 Be It Enacted by the Legislature of the State of Florida:
22
23 Section 1. Paragraph (a) of subsection (3) of section
24 95.091, Florida Statutes, is amended to read:
25 95.091 Limitation on actions to collect taxes.--
26 (3)(a) With the exception of taxes levied under
27 chapter 198 and tax adjustments made pursuant to ss. s. 220.23
28 and 624.50921, the Department of Revenue may determine and
29 assess the amount of any tax, penalty, or interest due under
30 any tax enumerated in s. 72.011 which it has authority to
31 administer and the Department of Business and Professional
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1 Regulation may determine and assess the amount of any tax,
2 penalty, or interest due under any tax enumerated in s. 72.011
3 which it has authority to administer:
4 1.a. For taxes due before July 1, 1999, within 5 years
5 after the date the tax is due, any return with respect to the
6 tax is due, or such return is filed, whichever occurs later;
7 and for taxes due on or after July 1, 1999, within 3 years
8 after the date the tax is due, any return with respect to the
9 tax is due, or such return is filed, whichever occurs later;
10 b. Effective July 1, 2002, notwithstanding
11 sub-subparagraph a., within 3 years after the date the tax is
12 due, any return with respect to the tax is due, or such return
13 is filed, whichever occurs later;
14 2. For taxes due before July 1, 1999, within 6 years
15 after the date the taxpayer either makes a substantial
16 underpayment of tax, or files a substantially incorrect
17 return;
18 3. At any time while the right to a refund or credit
19 of the tax is available to the taxpayer;
20 4. For taxes due before July 1, 1999, at any time
21 after the taxpayer has filed a grossly false return;
22 5. At any time after the taxpayer has failed to make
23 any required payment of the tax, has failed to file a required
24 return, or has filed a fraudulent return, except that for
25 taxes due on or after July 1, 1999, the limitation prescribed
26 in subparagraph 1. applies if the taxpayer has disclosed in
27 writing the tax liability to the department before the
28 department has contacted the taxpayer; or
29 6. In any case in which there has been a refund of tax
30 erroneously made for any reason:
31
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1 a. For refunds made before July 1, 1999, within 5
2 years after making such refund; and
3 b. For refunds made on or after July 1, 1999, within 3
4 years after making such refund,
5
6 or at any time after making such refund if it appears that any
7 part of the refund was induced by fraud or the
8 misrepresentation of a material fact.
9 Section 2. Subsection (2) of section 198.32, Florida
10 Statutes, is amended to read:
11 198.32 Prima facie liability for tax.--
12 (2) Whenever an estate is not subject to tax under
13 this chapter and is not required to file a return, the
14 personal representative may execute an affidavit attesting
15 that the estate is not taxable. The form of the affidavit
16 shall be prescribed by the department, and shall include, but
17 not be limited to, statements regarding the decedent's
18 domicile and whether a federal estate tax return will be
19 filed, and acknowledgment of the personal representative's
20 personal liability under s. 198.23. This affidavit shall be
21 subject to record and admissible in evidence to show
22 nonliability for tax. This subsection applies to all estates,
23 regardless of the date of death of the decedent.
24 Section 3. Subsection (5) is added to section 199.135,
25 Florida Statutes, to read:
26 199.135 Due date and payment of nonrecurring tax.--The
27 nonrecurring tax imposed on notes, bonds, and other
28 obligations for payment of money secured by a mortgage, deed
29 of trust, or other lien evidenced by a written instrument
30 presented for recordation shall be due and payable when the
31 instrument is presented for recordation. If there is no
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1 written instrument or if it is not so presented within 30 days
2 following creation of the obligation, then the tax shall be
3 due and payable within 30 days following creation of the
4 obligation.
5 (5)(a) In recognition of the special escrow
6 requirements that apply to sales of timeshare interests in
7 timeshare plans pursuant to s. 721.08, tax on notes or other
8 obligations secured by a mortgage, deed of trust, or other
9 lien upon real property situated in this state executed in
10 conjunction with the sale by a developer of a timeshare
11 interest in a timeshare plan is due and payable on the earlier
12 of the date on which:
13 1. The mortgage, deed of trust, or other lien is
14 recorded; or
15 2. All of the conditions precedent to the release of
16 the purchaser's escrowed funds or other property pursuant to
17 s. 721.08(2)(c) have been met, regardless of whether the
18 developer has posted an alternative assurance. Tax due under
19 this subparagraph is due and payable on or before the 20th day
20 of the month following the month in which these conditions
21 were met.
22 (b)1. If tax has been paid to the department under
23 subparagraph (a)2., and the note, other written obligation,
24 mortgage, deed of trust, or other lien with respect to which
25 the tax was paid is subsequently recorded, a notation
26 reflecting the prior payment of the tax must be made upon the
27 mortgage or other lien.
28 2. Notwithstanding paragraph (a), if funds are
29 designated on a closing statement as tax collected from the
30 purchaser, but the mortgage, deed of trust, or other lien with
31 respect to which the tax was collected has not been recorded
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1 or filed in this state, the tax must be paid to the department
2 on or before the 20th day of the month following the month in
3 which the funds are available for release from escrow, unless
4 the funds have been refunded to the purchaser.
5 (c) The department may adopt rules to administer the
6 method for reporting tax due under this subsection.
7 Section 4. Subsection (10) is added to section 201.02,
8 Florida Statutes, to read:
9 201.02 Tax on deeds and other instruments relating to
10 real property or interests in real property.--
11 (10)(a) In recognition of the special escrow
12 requirements that apply to sales of timeshare interests in
13 timeshare plans pursuant to s. 721.08, tax on deeds or other
14 instruments conveying any interest in Florida real property
15 which are executed in conjunction with the sale by a developer
16 of a timeshare interest in a timeshare plan is due and payable
17 on the earlier of the date on which:
18 1. The deed or other instrument conveying the interest
19 in Florida real property is recorded; or
20 2. All of the conditions precedent to the release of
21 the purchaser's escrowed funds or other property pursuant to
22 s. 721.08(2)(c) have been met, regardless of whether the
23 developer has posted an alternative assurance. Tax due
24 pursuant to this subparagraph is due and payable on or before
25 the 20th day of the month following the month in which these
26 conditions were met.
27 (b)1. If tax has been paid to the department pursuant
28 to subparagraph (a)2., and the deed or other instrument
29 conveying the interest in Florida real property with respect
30 to which the tax was paid is subsequently recorded, a notation
31 reflecting the prior payment of the tax must be made upon the
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1 deed or other instrument conveying the interest in Florida
2 real property.
3 2. Notwithstanding paragraph (a), if funds are
4 designated on a closing statement as tax collected from the
5 purchaser, but a default or cancellation occurs pursuant to s.
6 721.08(2)(a) or s. 721.08(2)(b) and no deed or other
7 instrument conveying interest in Florida real property has
8 been recorded or delivered to the purchaser, the tax must be
9 paid to the department on or before the 20th day of the month
10 following the month in which the funds are available for
11 release from escrow unless the funds have been refunded to the
12 purchaser.
13 (c) The department may adopt rules to administer the
14 method for reporting tax due under this subsection.
15 Section 5. Subsection (8) is added to section 201.08,
16 Florida Statutes, to read:
17 201.08 Tax on promissory or nonnegotiable notes,
18 written obligations to pay money, or assignments of wages or
19 other compensation; exception.--
20 (8)(a) In recognition of the special escrow
21 requirements that apply to sales of timeshare interests in
22 timeshare plans pursuant to s. 721.08, tax on notes or other
23 written obligations and mortgages or other evidences of
24 indebtedness executed in conjunction with the sale by a
25 developer of a timeshare interest in a timeshare plan is due
26 and payable on the earlier of the date on which:
27 1. The note, other written obligation, mortgage or
28 other evidence of indebtedness is recorded or filed in this
29 state; or
30 2. All of the conditions precedent to the release of
31 the purchaser's escrowed funds or other property pursuant to
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1 s. 721.08(2)(c) have been met, regardless of whether the
2 developer has posted an alternative assurance. Tax due under
3 this subparagraph is due and payable on or before the 20th day
4 of the month following the month in which these conditions
5 were met.
6 (b)1. If tax has been paid to the department pursuant
7 to subparagraph (a)2., and the note, other written obligation,
8 mortgage, or other evidence of indebtedness with respect to
9 which the tax was paid is subsequently recorded or filed in
10 this state, a notation reflecting the prior payment of the tax
11 must be made upon the note, other written obligation,
12 mortgage, or other evidence of indebtedness recorded or filed
13 in this state.
14 2. Notwithstanding paragraph (a), if funds are
15 designated on a closing statement as tax collected from the
16 purchaser, but the note, other written obligation, mortgage,
17 or other evidence of indebtedness with respect to which the
18 tax was collected has not been recorded or filed in this
19 state, the tax shall be paid to the department on or before
20 the 20th day of the month following the month in which the
21 funds are available for release from escrow, unless the funds
22 have been refunded to the purchaser.
23 (c) The department may adopt rules to administer the
24 method for reporting tax due under this subsection.
25 Section 6. Paragraph (a) of subsection (15) of section
26 202.11, Florida Statutes, is amended to read:
27 202.11 Definitions.--As used in this chapter:
28 (15) "Service address" means:
29 (a) Except as otherwise provided in this section:,
30
31
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1 1. The location of the communications equipment from
2 which communications services originate or at which
3 communications services are received by the customer;.
4 2. In the case of a communications service paid
5 through a credit or payment mechanism that does not relate to
6 a service address, such as a bank, travel, debit, or credit
7 card, and in the case of third-number and calling-card calls,
8 the term "service address" means is the address of the central
9 office, as determined by the area code and the first three
10 digits of the seven-digit originating telephone number; or.
11 3. If the location of the equipment described in
12 subparagraph 1. is not known and subparagraph 2. is
13 inapplicable, the term "service address" means the location of
14 the customer's primary use of the communications service. For
15 the purposes of this subparagraph, the location of the
16 customer's primary use of a communications service is the
17 residential street address or the business street address of
18 the customer.
19 Section 7. Subsection (6) is added to section 206.09,
20 Florida Statutes, to read:
21 206.09 Reports from carriers transporting motor fuel
22 or similar products.--
23 (6) All moneys derived from the penalties imposed by
24 this section shall be deposited into the Fuel Tax Collection
25 Trust Fund, and allocated in the same manner as provided by s.
26 206.875.
27 Section 8. Subsection (4) is added to section 206.095,
28 Florida Statutes, to read:
29 206.095 Reports from terminal operators.--
30 (4) All moneys derived from the penalties imposed by
31 this section shall be deposited into the Fuel Tax Collection
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1 Trust Fund, and allocated in the same manner as provided by s.
2 206.875.
3 Section 9. Subsection (6) is added to section 206.14,
4 Florida Statutes, to read:
5 206.14 Inspection of records; audits; hearings; forms;
6 rules and regulations.--
7 (6) All moneys derived from the penalties imposed by
8 this section shall be deposited into the Fuel Tax Collection
9 Trust Fund, and allocated in the same manner as provided by s.
10 206.875.
11 Section 10. Subsection (1) of section 206.27, Florida
12 Statutes, is amended to read:
13 206.27 Records and files as public records.--
14 (1) The records and files in the office of the
15 department appertaining to parts I and II of this chapter
16 shall be available in Tallahassee to the public at any time
17 during business hours. The department shall prepare and make
18 available a list each month of all current licensed terminal
19 suppliers, importers, exporters, and wholesalers which also
20 shall include all new licenses issued and all licenses
21 canceled during the past 12 months, and mail a copy thereof to
22 each licensee. Such list shall be used to verify license
23 numbers of purchasers issuing exemption certificates or
24 affidavits.
25 Section 11. Subsection (3) is added to section
26 206.485, Florida Statutes, to read:
27 206.485 Tracking system reporting requirements.--
28 (3) All moneys derived from the penalties imposed by
29 this section shall be deposited into the Fuel Tax Collection
30 Trust Fund, and allocated in the same manner as provided by s.
31 206.875.
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1 Section 12. Paragraph (b) of subsection (4) of section
2 212.0305, Florida Statutes, is amended to read:
3 212.0305 Convention development taxes; intent;
4 administration; authorization; use of proceeds.--
5 (4) AUTHORIZATION TO LEVY; USE OF PROCEEDS; OTHER
6 REQUIREMENTS.--
7 (b) Charter county levy for convention development.--
8 1. Each county, as defined in s. 125.011(1), may
9 impose, under pursuant to an ordinance enacted by the
10 governing body of the county, a levy on the exercise within
11 its boundaries of the taxable privilege of leasing or letting
12 transient rental accommodations described in subsection (3) at
13 the rate of 3 percent of the total consideration charged
14 therefor. The proceeds of this levy shall be known as the
15 charter county convention development tax.
16 2. All charter county convention development moneys,
17 including any interest accrued thereon, received by a county
18 imposing the levy shall be used as follows:
19 a. Two-thirds of the proceeds shall be used to extend,
20 enlarge, and improve the largest existing publicly owned
21 convention center in the county.
22 b. One-third of the proceeds shall be used to
23 construct a new multipurpose convention/coliseum/exhibition
24 center/stadium or the maximum components thereof as funds
25 permit in the most populous municipality in the county.
26 c. After the completion of any project under
27 sub-subparagraph a., the tax revenues and interest accrued
28 under sub-subparagraph a. may be used to acquire, construct,
29 extend, enlarge, remodel, repair, improve, plan for, operate,
30 manage, or maintain one or more convention centers, stadiums,
31 exhibition halls, arenas, coliseums, or auditoriums, or golf
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1 courses, and may be used to acquire and construct an intercity
2 light rail transportation system as described in the Light
3 Rail Transit System Status Report to the Legislature dated
4 April 1988, which shall provide a means to transport persons
5 to and from the largest existing publicly owned convention
6 center in the county and the hotels north of the convention
7 center and to and from the downtown area of the most populous
8 municipality in the county as determined by the county.
9 d. After completion of any project under
10 sub-subparagraph b., the tax revenues and interest accrued
11 under sub-subparagraph b. may be used, as determined by the
12 county, to operate an authority created pursuant to
13 subparagraph 4. or to acquire, construct, extend, enlarge,
14 remodel, repair, improve, operate, or maintain one or more
15 convention centers, stadiums, exhibition halls, arenas,
16 coliseums, auditoriums, golf courses, or related buildings and
17 parking facilities in the most populous municipality in the
18 county.
19 e. For the purposes of completion of any project
20 pursuant to this paragraph, tax revenues and interest accrued
21 may be used:
22 (I) As collateral, pledged, or hypothecated for
23 projects authorized by this paragraph, including bonds issued
24 in connection therewith; or
25 (II) As a pledge or capital contribution in
26 conjunction with a partnership, joint venture, or other
27 business arrangement between a municipality and one or more
28 business entities for projects authorized by this paragraph.
29 3. The governing body of each municipality in which a
30 municipal tourist tax is levied may adopt a resolution
31 prohibiting imposition of the charter county convention
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1 development levy within such municipality. If the governing
2 body adopts such a resolution, the convention development levy
3 shall be imposed by the county in all other areas of the
4 county except such municipality. No funds collected pursuant
5 to this paragraph may be expended in a municipality which has
6 adopted such a resolution.
7 4.a. Before the county enacts an ordinance imposing
8 the levy, the county shall notify the governing body of each
9 municipality in which projects are to be developed pursuant to
10 sub-subparagraph 2.a., sub-subparagraph 2.b., sub-subparagraph
11 2.c., or sub-subparagraph 2.d. As a condition precedent to
12 receiving funding, the governing bodies of such municipalities
13 shall designate or appoint an authority that shall have the
14 sole power to:
15 (I) Approve the concept, location, program, and design
16 of the facilities or improvements to be built in accordance
17 with this paragraph and to administer and disburse such
18 proceeds and any other related source of revenue.
19 (II) Appoint and dismiss the authority's executive
20 director, general counsel, and any other consultants retained
21 by the authority. The governing body shall have the right to
22 approve or disapprove the initial appointment of the
23 authority's executive director and general counsel.
24 b. The members of each such authority shall serve for
25 a term of not less than 1 year and shall be appointed by the
26 governing body of such municipality. The annual budget of such
27 authority shall be subject to approval of the governing body
28 of the municipality. If the governing body does not approve
29 the budget, the authority shall use as the authority's budget
30 the previous fiscal year budget.
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1 c. The authority, by resolution to be adopted from
2 time to time, may invest and reinvest the proceeds from the
3 convention development tax and any other revenues generated by
4 the authority in the same manner that the municipality in
5 which the authority is located may invest surplus funds.
6 5. The charter county convention development levy
7 shall be in addition to any other levy imposed pursuant to
8 this section.
9 6. A certified copy of the ordinance imposing the levy
10 shall be furnished by the county to the department within 10
11 days after approval of such ordinance. The effective date of
12 imposition of the levy shall be the first day of any month at
13 least 60 days after enactment of the ordinance.
14 7. Revenues collected pursuant to this paragraph shall
15 be deposited in a convention development trust fund, which
16 shall be established by the county as a condition precedent to
17 receipt of such funds.
18 Section 13. Paragraph (a) of subsection (1) of section
19 212.05, Florida Statutes, is amended to read:
20 212.05 Sales, storage, use tax.--It is hereby declared
21 to be the legislative intent that every person is exercising a
22 taxable privilege who engages in the business of selling
23 tangible personal property at retail in this state, including
24 the business of making mail order sales, or who rents or
25 furnishes any of the things or services taxable under this
26 chapter, or who stores for use or consumption in this state
27 any item or article of tangible personal property as defined
28 herein and who leases or rents such property within the state.
29 (1) For the exercise of such privilege, a tax is
30 levied on each taxable transaction or incident, which tax is
31 due and payable as follows:
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1 (a)1.
2 a. At the rate of 6 percent of the sales price of each
3 item or article of tangible personal property when sold at
4 retail in this state, computed on each taxable sale for the
5 purpose of remitting the amount of tax due the state, and
6 including each and every retail sale.
7 b. Each occasional or isolated sale of an aircraft,
8 boat, mobile home, or motor vehicle of a class or type which
9 is required to be registered, licensed, titled, or documented
10 in this state or by the United States Government shall be
11 subject to tax at the rate provided in this paragraph. The
12 department shall by rule adopt any nationally recognized
13 publication for valuation of used motor vehicles as the
14 reference price list for any used motor vehicle which is
15 required to be licensed pursuant to s. 320.08(1), (2), (3)(a),
16 (b), (c), or (e), or (9). If any party to an occasional or
17 isolated sale of such a vehicle reports to the tax collector a
18 sales price which is less than 80 percent of the average loan
19 price for the specified model and year of such vehicle as
20 listed in the most recent reference price list, the tax levied
21 under this paragraph shall be computed by the department on
22 such average loan price unless the parties to the sale have
23 provided to the tax collector an affidavit signed by each
24 party, or other substantial proof, stating the actual sales
25 price. Any party to such sale who reports a sales price less
26 than the actual sales price is guilty of a misdemeanor of the
27 first degree, punishable as provided in s. 775.082 or s.
28 775.083. The department shall collect or attempt to collect
29 from such party any delinquent sales taxes. In addition, such
30 party shall pay any tax due and any penalty and interest
31 assessed plus a penalty equal to twice the amount of the
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1 additional tax owed. Notwithstanding any other provision of
2 law, the Department of Revenue may waive or compromise any
3 penalty imposed pursuant to this subparagraph.
4 2. This paragraph does not apply to the sale of a boat
5 or aircraft airplane by or through a registered dealer under
6 this chapter to a purchaser who, at the time of taking
7 delivery, is a nonresident of this state, does not make his or
8 her permanent place of abode in this state, and is not engaged
9 in carrying on in this state any employment, trade, business,
10 or profession in which the boat or aircraft will be used in
11 this state, or is a corporation none of the officers or
12 directors of which is a resident of, or makes his or her
13 permanent place of abode in, this state, or is a noncorporate
14 entity that has no individual vested with authority to
15 participate in the management, direction, or control of the
16 entity's affairs who is a resident of, or makes his or her
17 permanent abode in, this state. For purposes of this
18 exemption, either a registered dealer acting on his or her own
19 behalf as seller, a registered dealer acting as broker on
20 behalf of a seller, or a registered dealer acting as broker on
21 behalf of the purchaser may be deemed to be the selling
22 dealer. This exemption shall not be allowed unless:
23 a. The purchaser removes a qualifying boat, as
24 described in sub-subparagraph f., from the state within 90
25 days after the date of purchase or the purchaser removes a
26 nonqualifying boat or an aircraft airplane from this state
27 within 10 days after the date of purchase or, when the boat or
28 aircraft airplane is repaired or altered, within 20 days after
29 completion of the repairs or alterations;
30 b. The purchaser, within 30 days from the date of
31 departure, shall provide the department with written proof
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1 that the purchaser licensed, registered, titled, or documented
2 the boat or aircraft airplane outside the state. If such
3 written proof is unavailable, within 30 days the purchaser
4 shall provide proof that the purchaser applied for such
5 license, title, registration, or documentation. The purchaser
6 shall forward to the department proof of title, license,
7 registration, or documentation upon receipt.
8 c. The purchaser, within 10 days of removing the boat
9 or aircraft airplane from Florida, shall furnish the
10 department with proof of removal in the form of receipts for
11 fuel, dockage, slippage, tie-down, or hangaring from outside
12 of Florida. The information so provided must clearly and
13 specifically identify the boat or aircraft;
14 d. The selling dealer, within 5 days of the date of
15 sale, shall provide to the department a copy of the sales
16 invoice, closing statement, bills of sale, and the original
17 affidavit signed by the purchaser attesting that he or she has
18 read the provisions of this section;
19 e. The seller makes a copy of the affidavit a part of
20 his or her record for as long as required by s. 213.35; and
21 f. Unless the nonresident purchaser of a boat of 5 net
22 tons of admeasurement or larger intends to remove the boat
23 from this state within 10 days after the date of purchase or
24 when the boat is repaired or altered, within 20 days after
25 completion of the repairs or alterations, the nonresident
26 purchaser shall apply to the selling dealer for a decal which
27 authorizes 90 days after the date of purchase for removal of
28 the boat. The department is authorized to issue decals in
29 advance to dealers. The number of decals issued in advance to
30 a dealer shall be consistent with the volume of the dealer's
31 past sales of boats which qualify under this sub-subparagraph.
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1 The selling dealer or his or her agent shall mark and affix
2 the decals to qualifying boats in the manner prescribed by the
3 department, prior to delivery of the boat.
4 (I) The department is hereby authorized to charge
5 dealers a fee sufficient to recover the costs of decals
6 issued.
7 (II) The proceeds from the sale of decals will be
8 deposited into the administrative trust fund.
9 (III) Decals shall display information to identify the
10 boat as a qualifying boat under this sub-subparagraph,
11 including, but not limited to, the decal's date of expiration.
12 (IV) The department is authorized to require dealers
13 who purchase decals to file reports with the department and
14 may prescribe all necessary records by rule. All such records
15 are subject to inspection by the department.
16 (V) Any dealer or his or her agent who issues a decal
17 falsely, fails to affix a decal, mismarks the expiration date
18 of a decal, or fails to properly account for decals will be
19 considered prima facie to have committed a fraudulent act to
20 evade the tax and will be liable for payment of the tax plus a
21 mandatory penalty of 200 percent of the tax, and shall be
22 liable for fine and punishment as provided by law for a
23 conviction of a misdemeanor of the first degree, as provided
24 in s. 775.082 or s. 775.083.
25 (VI) Any nonresident purchaser of a boat who removes a
26 decal prior to permanently removing the boat from the state,
27 or defaces, changes, modifies, or alters a decal in a manner
28 affecting its expiration date prior to its expiration, or who
29 causes or allows the same to be done by another, will be
30 considered prima facie to have committed a fraudulent act to
31 evade the tax and will be liable for payment of the tax plus a
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1 mandatory penalty of 200 percent of the tax, and shall be
2 liable for fine and punishment as provided by law for a
3 conviction of a misdemeanor of the first degree, as provided
4 in s. 775.082 or s. 775.083.
5 (VII) The department is authorized to adopt rules
6 necessary to administer and enforce this subparagraph and to
7 publish the necessary forms and instructions.
8 (VIII) The department is hereby authorized to adopt
9 emergency rules pursuant to s. 120.54(4) to administer and
10 enforce the provisions of this subparagraph.
11
12 If the purchaser fails to remove the qualifying boat from this
13 state within 90 days after purchase or a nonqualifying boat or
14 an aircraft airplane from this state within 10 days after
15 purchase or, when the boat or aircraft airplane is repaired or
16 altered, within 20 days after completion of such repairs or
17 alterations, or permits the boat or aircraft airplane to
18 return to this state within 6 months from the date of
19 departure, or if the purchaser fails to furnish the department
20 with any of the documentation required by this subparagraph
21 within the prescribed time period, the purchaser shall be
22 liable for use tax on the cost price of the boat or aircraft
23 airplane and, in addition thereto, payment of a penalty to the
24 Department of Revenue equal to the tax payable. This penalty
25 shall be in lieu of the penalty imposed by s. 212.12(2) and is
26 mandatory and shall not be waived by the department. The
27 90-day period following the sale of a qualifying boat tax
28 exempt to a nonresident may not be tolled for any reason.
29 Notwithstanding other provisions of this paragraph to the
30 contrary, an aircraft purchased in this state under the
31 provisions of this paragraph may be returned to this state for
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1 repairs within 6 months after the date of its departure
2 without being in violation of the law and without incurring
3 liability for the payment of tax or penalty on the purchase
4 price of the aircraft if the aircraft is removed from this
5 state within 20 days after the completion of the repairs and
6 if such removal can be demonstrated by invoices for fuel,
7 tie-down, hangar charges issued by out-of-state vendors or
8 suppliers, or similar documentation.
9 Section 14. Paragraph (e) of subsection (1) of section
10 212.06, Florida Statutes, is amended to read:
11 212.06 Sales, storage, use tax; collectible from
12 dealers; "dealer" defined; dealers to collect from purchasers;
13 legislative intent as to scope of tax.--
14 (1)
15 (e)1. Notwithstanding any other provision of this
16 chapter, tax shall not be imposed on any vessel registered
17 under pursuant to s. 328.52 by a vessel dealer or vessel
18 manufacturer with respect to a vessel used solely for
19 demonstration, sales promotional, or testing purposes. The
20 term "promotional purposes" shall include, but not be limited
21 to, participation in fishing tournaments. For the purposes of
22 this paragraph, "promotional purposes" means the entry of the
23 vessel in a marine-related event where prospective purchasers
24 would be in attendance, where the vessel is entered in the
25 name of the dealer or manufacturer, and where the vessel is
26 clearly marked as for sale, on which vessel the name of the
27 dealer or manufacturer is clearly displayed, and which vessel
28 has never been transferred into the dealer's or manufacturer's
29 accounting books from an inventory item to a capital asset for
30 depreciation purposes.
31
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1 2. The provisions of this paragraph do not apply to
2 any vessel when used for transporting persons or goods for
3 compensation; when offered, let, or rented to another for
4 consideration; when offered for rent or hire as a means of
5 transportation for compensation; or when offered or used to
6 provide transportation for persons solicited through personal
7 contact or through advertisement on a "share expense" basis.
8 3. Notwithstanding any other provision of this
9 chapter, tax may not be imposed on any vessel imported into
10 this state for the sole purpose of being offered for sale at
11 retail by a yacht broker or yacht dealer registered in this
12 state if the vessel remains under the care, custody, and
13 control of the registered broker or dealer and the owner of
14 the vessel does not make personal use of the vessel during
15 that time. The provisions of this chapter govern the
16 taxability of any sale or use of the vessel subsequent to its
17 importation under this provision.
18 Section 15. Present paragraph (e) of subsection (2) of
19 section 212.12, Florida Statutes, is redesignated as paragraph
20 (f), present paragraph (f) of that subsection is redesignated
21 as paragraph (g) and amended, and a new paragraph (e) is added
22 to that subsection, to read:
23 212.12 Dealer's credit for collecting tax; penalties
24 for noncompliance; powers of Department of Revenue in dealing
25 with delinquents; brackets applicable to taxable transactions;
26 records required.--
27 (2)
28 (e) A person who willfully attempts in any manner to
29 evade any tax, surcharge, or fee imposed under this chapter or
30 the payment thereof is, in addition to any other penalties
31 provided by law, liable for a specific penalty in the amount
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1 of 100 percent of the tax, surcharge, or fee, and commits a
2 felony of the third degree, punishable as provided in s.
3 775.082, s. 775.083, or s. 775.084.
4 (g)(f) A dealer who files Dealers filing a
5 consolidated return pursuant to s. 212.11(1)(e) is shall be
6 subject to the penalty established in paragraph (e) unless the
7 dealer has paid the required estimated tax for his or her
8 consolidated return as a whole without regard to each
9 location. If the dealer fails to pay the required estimated
10 tax for his or her consolidated return as a whole, each filing
11 location shall stand on its own with respect to calculating
12 penalties pursuant to paragraph (f) (e).
13 Section 16. Paragraph (l) of subsection (7) of section
14 213.053, Florida Statutes, is amended to read:
15 213.053 Confidentiality and information sharing.--
16 (7) Notwithstanding any other provision of this
17 section, the department may provide:
18 (l) Information relative to chapter 212 and the Bill
19 of Lading Program to the Office of Agriculture Law Enforcement
20 of the Department of Agriculture and Consumer Services in the
21 conduct of its official duties the Bill of Lading Program.
22 This information is limited to the business name and whether
23 the business is in compliance with chapter 212.
24 Section 17. Subsection (10) of section 213.21, Florida
25 Statutes, is amended to read:
26 213.21 Informal conferences; compromises.--
27 (10)(a) Effective July 1, 2003, Notwithstanding any
28 other provision of law and solely for the purpose of
29 administering the taxes tax imposed by ss. 125.0104 and
30 125.0108, and chapter 212, except s. 212.0606, under the
31 circumstances set forth in this subsection, the department
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1 shall settle or compromise a taxpayer's liability for penalty
2 without requiring the taxpayer to submit a written request for
3 compromise or settlement.
4 (b) For taxpayers who file returns and remit tax on a
5 monthly basis:
6 1. Any penalty related to a noncompliant filing event
7 shall be settled or compromised if the taxpayer has:
8 a. No noncompliant filing event in the immediately
9 preceding 12-month period and no unresolved chapter 212
10 liability under s. 125.0104, s. 125.0108, or chapter 212
11 resulting from a noncompliant filing event; or
12 b. One noncompliant filing event in the immediately
13 preceding 12-month period, resolution of the current
14 noncompliant filing event through payment of tax and interest
15 and the filing of a return within 30 days after notification
16 by the department, and no unresolved chapter 212 liability
17 under s. 125.0104, s. 125.0108, or chapter 212 resulting from
18 a noncompliant filing event.
19 2. If a taxpayer has two or more noncompliant filing
20 events in the immediately preceding 12-month period, the
21 taxpayer shall be liable, absent a showing by the taxpayer
22 that the noncompliant filing event was due to extraordinary
23 circumstances, for the penalties provided in s. 125.0104 or s.
24 125.0108 and s. 212.12, including loss of collection
25 allowance, and shall be reported to a credit bureau.
26 (c) For taxpayers who file returns and remit tax on a
27 quarterly basis, any penalty related to a noncompliant filing
28 event shall be settled or compromised if the taxpayer has no
29 noncompliant filing event in the immediately preceding
30 12-month period and no unresolved chapter 212 liability under
31
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1 s. 125.0104, s. 125.0108, or chapter 212 resulting from a
2 noncompliant filing event.
3 (d) For purposes of this subsection:
4 1. "Noncompliant filing event" means a failure to
5 timely file a complete and accurate return required under s.
6 125.0104, s. 125.0108, or chapter 212 or a failure to timely
7 pay the amount of tax reported on a return required by s.
8 125.0104, s. 125.0108, or chapter 212.
9 2. "Extraordinary circumstances" means the occurrence
10 of events beyond the control of the taxpayer, such as, but not
11 limited to, the death of the taxpayer, acts of war or
12 terrorism, natural disasters, fire, or other casualty, or the
13 nonfeasance or misfeasance of the taxpayer's employees or
14 representatives responsible for compliance with s. 125.0104,
15 s. 125.0108, or the provisions of chapter 212. With respect to
16 the acts of an employee or representative, the taxpayer must
17 show that the principals of the business lacked actual
18 knowledge of the noncompliance and that the noncompliance was
19 resolved within 30 days after actual knowledge.
20 Section 18. The amendment to section 213.21(10),
21 Florida Statutes, as made by this act, shall operate
22 retroactively to July 1, 2003.
23 Section 19. Subsections (1) and (2) of section 213.27,
24 Florida Statutes, are amended to read:
25 213.27 Contracts with debt collection agencies and
26 certain vendors.--
27 (1) The Department of Revenue may, for the purpose of
28 collecting any delinquent taxes due from a taxpayer, including
29 taxes for which a bill or notice has been generated, contract
30 with any debt collection agency or attorney doing business
31 within or without this state for the collection of such
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1 delinquent taxes including penalties and interest thereon. The
2 department may also share confidential information pursuant to
3 the contract necessary for the collection of delinquent taxes
4 and taxes for which a billing or notice has been generated.
5 Contracts will be made pursuant to chapter 287. The taxpayer
6 must be notified by mail by the department, its employees, or
7 its authorized representative at least 30 days prior to
8 commencing any litigation to recover any delinquent taxes. The
9 taxpayer must be notified by mail by the department at least
10 30 days prior to the initial assignment by the department of
11 the taxpayer's account for assigning the collection of any
12 taxes by to the debt collection agency.
13 (2) The department may enter into contracts with any
14 individual or business for the purpose of identifying
15 intangible personal property tax liability. Contracts may
16 provide for the identification of assets subject to the tax on
17 intangible personal property, the determination of value of
18 such property, the requirement for filing a tax return and the
19 collection of taxes due, including applicable penalties and
20 interest thereon. The department may share confidential
21 information pursuant to the contract necessary for the
22 identification of taxable intangible personal property.
23 Contracts shall be made pursuant to chapter 287. The taxpayer
24 must be notified by mail by the department at least 30 days
25 prior to the department assigning identification of intangible
26 personal property to an individual or business.
27 Section 20. Subsection (2) of section 215.26, Florida
28 Statutes, is amended to read:
29 215.26 Repayment of funds paid into State Treasury
30 through error.--
31
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1 (2) Application for refunds as provided by this
2 section must be filed with the Chief Financial Officer, except
3 as otherwise provided in this subsection, within 3 years after
4 the right to the refund has accrued or else the right is
5 barred. Except as provided in chapter 198, and s. 220.23, and
6 s. 624.50921, an application for a refund of a tax enumerated
7 in s. 72.011, which tax was paid after September 30, 1994, and
8 before July 1, 1999, must be filed with the Chief Financial
9 Officer within 5 years after the date the tax is paid, and
10 within 3 years after the date the tax was paid for taxes paid
11 on or after July 1, 1999. The Chief Financial Officer may
12 delegate the authority to accept an application for refund to
13 any state agency, or the judicial branch, vested by law with
14 the responsibility for the collection of any tax, license, or
15 account due. The application for refund must be on a form
16 approved by the Chief Financial Officer and must be
17 supplemented with additional proof the Chief Financial Officer
18 deems necessary to establish the claim; provided, the claim is
19 not otherwise barred under the laws of this state. Upon
20 receipt of an application for refund, the judicial branch or
21 the state agency to which the funds were paid shall make a
22 determination of the amount due. If an application for refund
23 is denied, in whole or in part, the judicial branch or such
24 state agency shall notify the applicant stating the reasons
25 therefor. Upon approval of an application for refund, the
26 judicial branch or such state agency shall furnish the Chief
27 Financial Officer with a properly executed voucher authorizing
28 payment.
29 Section 21. Effective for policies issued or renewed
30 on or after January 1, 2006, section 252.372, Florida
31 Statutes, is amended to read:
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1 252.372 Imposition and collection of surcharge.--In
2 order to provide funds for emergency management, preparedness,
3 and assistance, an annual surcharge of $2 per policy shall be
4 imposed on every homeowner's, mobile home owner's, tenant
5 homeowner's, and condominium unit owner's policy, and an
6 annual $4 surcharge shall be imposed on every commercial fire,
7 commercial multiple peril, and business owner's property
8 insurance policy, issued or renewed on or after May 1, 1993.
9 The surcharge shall be paid by the policyholder to the
10 insurer. The insurer shall collect the surcharge and remit it
11 to the Department of Revenue, which shall collect, administer,
12 audit, and enforce the surcharge pursuant to s. 624.5092. The
13 surcharge is not to be considered premiums of the insurer;
14 however, nonpayment of the surcharge by the insured may be a
15 valid reason for cancellation of the policy. For those
16 policies in which the surplus lines tax and the service fee
17 are collected and remitted to the Surplus Lines Service
18 Office, as created under s. 626.921, the surcharge must be
19 remitted to the service office at the same time as the surplus
20 lines tax is remitted. All penalties for failure to remit the
21 surplus lines tax and service fee are applicable for those
22 surcharges required to be remitted to the service office. The
23 service office shall deposit all surcharges that it collects
24 into the Emergency Management, Preparedness, and Assistance
25 Trust Fund at least monthly. All proceeds of the surcharge
26 shall be deposited in the Emergency Management, Preparedness,
27 and Assistance Trust Fund and may not be used to supplant
28 existing funding.
29 Section 22. Effective January 1, 2006, paragraph (e)
30 of subsection (3) of section 443.131, Florida Statutes, is
31 amended, present paragraphs (g), (h), (i), and (j) of that
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1 subsection are redesignated as paragraphs (h), (i), (j), and
2 (k), respectively, and a new paragraph (g) is added to that
3 subsection to read:
4 443.131 Contributions.--
5 (3) VARIATION OF CONTRIBUTION RATES BASED ON BENEFIT
6 EXPERIENCE.--
7 (e) Assignment of variations from the standard rate.--
8 1. The tax collection service provider shall assign a
9 variation from the standard rate of contributions for each
10 calendar year to each eligible employer. In determining the
11 contribution rate, varying from the standard rate to be
12 assigned each employer, adjustment factors computed under
13 sub-subparagraphs a.-c. shall be added to the benefit ratio.
14 This addition shall be accomplished in two steps by adding a
15 variable adjustment factor and a final adjustment factor. The
16 sum of these adjustment factors computed under
17 sub-subparagraphs a.-c. shall first be algebraically summed.
18 The sum of these adjustment factors shall next be divided by a
19 gross benefit ratio determined as follows: Total benefit
20 payments for the 3-year period described in subparagraph (b)2.
21 shall be charged to employers eligible for a variation from
22 the standard rate, minus excess payments for the same period,
23 divided by taxable payroll entering into the computation of
24 individual benefit ratios for the calendar year for which the
25 contribution rate is being computed. The ratio of the sum of
26 the adjustment factors computed under sub-subparagraphs a.-c.
27 to the gross benefit ratio shall be multiplied by each
28 individual benefit ratio that is less than the maximum
29 contribution rate to obtain variable adjustment factors;
30 except that in any instance in which the sum of an employer's
31 individual benefit ratio and variable adjustment factor
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1 exceeds the maximum contribution rate, the variable adjustment
2 factor shall be reduced in order that the sum equals the
3 maximum contribution rate. The variable adjustment factor for
4 each of these employers is multiplied by his or her taxable
5 payroll entering into the computation of his or her benefit
6 ratio. The sum of these products shall be divided by the
7 taxable payroll of the employers who entered into the
8 computation of their benefit ratios. The resulting ratio shall
9 be subtracted from the sum of the adjustment factors computed
10 under sub-subparagraphs a.-c. to obtain the final adjustment
11 factor. The variable adjustment factors and the final
12 adjustment factor shall be computed to five decimal places and
13 rounded to the fourth decimal place. This final adjustment
14 factor shall be added to the variable adjustment factor and
15 benefit ratio of each employer to obtain each employer's
16 contribution rate. An employer's contribution rate may not,
17 however, be rounded to less than 0.1 percent.
18 a. An adjustment factor for noncharge benefits shall
19 be computed to the fifth decimal place and rounded to the
20 fourth decimal place by dividing the amount of noncharge
21 benefits during the 3-year period described in subparagraph
22 (b)2. by the taxable payroll of employers eligible for a
23 variation from the standard rate who have a benefit ratio for
24 the current year which is less than the maximum contribution
25 rate. For purposes of computing this adjustment factor, the
26 taxable payroll of these employers is the taxable payrolls for
27 the 3 years ending June 30 of the current calendar year as
28 reported to the tax collection service provider by September
29 30 of the same calendar year. As used in this
30 sub-subparagraph, the term "noncharge benefits" means benefits
31 paid to an individual from the Unemployment Compensation Trust
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1 Fund, but which were not charged to the employment record of
2 any employer.
3 b. An adjustment factor for excess payments shall be
4 computed to the fifth decimal place, and rounded to the fourth
5 decimal place by dividing the total excess payments during the
6 3-year period described in subparagraph (b)2. by the taxable
7 payroll of employers eligible for a variation from the
8 standard rate who have a benefit ratio for the current year
9 which is less than the maximum contribution rate. For purposes
10 of computing this adjustment factor, the taxable payroll of
11 these employers is the same figure used to compute the
12 adjustment factor for noncharge benefits under
13 sub-subparagraph a. As used in this sub-subparagraph, the term
14 "excess payments" means the amount of benefits charged to the
15 employment record of an employer during the 3-year period
16 described in subparagraph (b)2., less the product of the
17 maximum contribution rate and the employer's taxable payroll
18 for the 3 years ending June 30 of the current calendar year as
19 reported to the tax collection service provider by September
20 30 of the same calendar year. As used in this
21 sub-subparagraph, the term "total excess payments" means the
22 sum of the individual employer excess payments for those
23 employers that were eligible to be considered for assignment
24 of a contribution rate different a variation from the standard
25 rate.
26 c. If the balance of the Unemployment Compensation
27 Trust Fund on June 30 of the calendar year immediately
28 preceding the calendar year for which the contribution rate is
29 being computed is less than 3.7 percent of the taxable
30 payrolls for the year ending June 30 as reported to the tax
31 collection service provider by September 30 of that calendar
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1 year, a positive adjustment factor shall be computed. The
2 positive adjustment factor shall be computed annually to the
3 fifth decimal place and rounded to the fourth decimal place by
4 dividing the sum of the total taxable payrolls for the year
5 ending June 30 of the current calendar year as reported to the
6 tax collection service provider by September 30 of that
7 calendar year into a sum equal to one-fourth of the difference
8 between the balance of the fund as of June 30 of that calendar
9 year and the sum of 4.7 percent of the total taxable payrolls
10 for that year. The positive adjustment factor remains in
11 effect for subsequent years until the balance of the
12 Unemployment Compensation Trust Fund as of June 30 of the year
13 immediately preceding the effective date of the contribution
14 rate equals or exceeds 3.7 percent of the taxable payrolls for
15 the year ending June 30 of the current calendar year as
16 reported to the tax collection service provider by September
17 30 of that calendar year. If the balance of the Unemployment
18 Compensation Trust Fund as of June 30 of the year immediately
19 preceding the calendar year for which the contribution rate is
20 being computed exceeds 4.7 percent of the taxable payrolls for
21 the year ending June 30 of the current calendar year as
22 reported to the tax collection service provider by September
23 30 of that calendar year, a negative adjustment factor shall
24 be computed. The negative adjustment factor shall be computed
25 annually to the fifth decimal place and rounded to the fourth
26 decimal place by dividing the sum of the total taxable
27 payrolls for the year ending June 30 of the current calendar
28 year as reported to the tax collection service provider by
29 September 30 of the calendar year into a sum equal to
30 one-fourth of the difference between the balance of the fund
31 as of June 30 of the current calendar year and 4.7 percent of
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1 the total taxable payrolls of that year. The negative
2 adjustment factor remains in effect for subsequent years until
3 the balance of the Unemployment Compensation Trust Fund as of
4 June 30 of the year immediately preceding the effective date
5 of the contribution rate is less than 4.7 percent, but more
6 than 3.7 percent of the taxable payrolls for the year ending
7 June 30 of the current calendar year as reported to the tax
8 collection service provider by September 30 of that calendar
9 year.
10 d. The maximum contribution rate that may be assigned
11 to an employer is 5.4 percent, except employers participating
12 in an approved short-time compensation plan may be assigned a
13 maximum contribution rate that is 1 percent greater than the
14 maximum contribution rate for other employers in any calendar
15 year in which short-time compensation benefits are charged to
16 the employer's employment record.
17 2. If the transfer of an employer's employment record
18 to an employing unit under paragraph (f) which, before the
19 transfer, was an employer, the tax collection service provider
20 shall recompute a benefit ratio for the successor employer
21 based on the combined employment records and reassign an
22 appropriate contribution rate to the successor employer
23 effective on the first day of the calendar quarter immediately
24 after the effective date of the transfer.
25 (g) Notwithstanding any other provision of law, upon
26 transfer or acquisition of a business, the following
27 conditions apply to the assignment of rates and to transfers
28 of unemployment experience:
29 1.a. If an employer transfers its trade or business,
30 or a portion thereof, to another employer and, at the time of
31 the transfer, there is any common ownership, management, or
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1 control of the two employers, the unemployment experience
2 attributable to the transferred trade or business shall be
3 transferred to the employer to whom the business is so
4 transferred. The rates of both employers shall be
5 recalculated and made effective as of the beginning of the
6 calendar quarter immediately following the date of the
7 transfer of the trade or business unless the transfer occurred
8 on the first day of a calendar quarter, in which case the rate
9 shall be recalculated as of that date.
10 b. If, following a transfer of experience under
11 sub-subparagraph a., the Agency for Workforce Innovation or
12 the tax collection service provider determines that a
13 substantial purpose of the transfer of trade or business was
14 to obtain a reduced liability for contributions, the
15 experience rating account of the employers involved shall be
16 combined into a single account and a single rate assigned to
17 the account.
18 2. Whenever a person who is not at the time an
19 employer under this chapter acquires the trade or business of
20 an employer, the unemployment experience of the acquired
21 business shall not be transferred to the person if the Agency
22 for Workforce Innovation or the tax collection service
23 provider finds that such person acquired the business solely
24 or primarily for the purpose of obtaining a lower rate of
25 contributions. Instead, such person shall be assigned the new
26 employer rate under paragraph (2)(a). In determining whether
27 the business was acquired solely or primarily for the purpose
28 of obtaining a lower rate of contributions, the tax collection
29 service provider shall consider:
30 a. Whether the person continued the business
31 enterprise of the acquired business;
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1 b. How long such business enterprise was continued; or
2 c. Whether a substantial number of new employees was
3 hired for performance of duties unrelated to the business
4 activity conducted before the acquisition.
5 3. If a person knowingly violates or attempts to
6 violate subparagraph 1. or subparagraph 2. or any other
7 provision of this chapter relating to determining the
8 assignment of a contribution rate, or if a person knowingly
9 advises another person to violate the law, the person shall be
10 subject to the following penalties:
11 a. If the person is an employer, the employer shall be
12 assigned the highest rate assignable under this chapter for
13 the rate year during which such violation or attempted
14 violation occurred and for the 3 rate years immediately
15 following this rate year. However, if the person's business is
16 already at the highest rate for any year, or if the amount of
17 increase in the person's rate would be less than 2 percent for
18 such year, then a penalty rate of contribution of 2 percent of
19 taxable wages shall be imposed for such year.
20 b. If the person is not an employer, the person shall
21 be subject to a civil penalty of not more than $5,000. The
22 procedures for the assessment of a penalty shall be in
23 accordance with the procedures set forth in s. 443.141(2), and
24 the provisions of s. 443.141(3) shall apply to the collection
25 of the penalty. Any such penalty shall be deposited in the
26 penalty and interest account established under s. 443.211(2).
27 4. For the purposes of this paragraph, the term:
28 a. "Knowingly" means having actual knowledge of or
29 acting with deliberate ignorance or reckless disregard for the
30 prohibition involved.
31
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1 b. "Violates or attempts to violate" includes, but is
2 not limited to, intent to evade, misrepresent, or willfully
3 nondisclose.
4 c. "Person" has the meaning given to the term by s.
5 7701(a)(1) of the Internal Revenue Code of 1986.
6 d. "Trade or business" includes the employer's
7 workforce.
8 5. In addition to the penalty imposed by subparagraph
9 3., any person who violates this paragraph commits a felony of
10 the third degree, punishable as provided in s. 775.082, s.
11 775.083, or s. 775.084.
12 6. The Agency for Workforce Innovation and the tax
13 collection service provider shall establish procedures to
14 identify the transfer or acquisition of a business for the
15 purposes of this paragraph and shall adopt any rules necessary
16 to administer this paragraph.
17 7. This paragraph shall be interpreted and applied in
18 such a manner as to meet the minimum requirements contained in
19 any guidance or regulations issued by the United States
20 Department of Labor.
21 Section 23. Paragraph (a) of subsection (2) and
22 paragraph (a) of subsection (3) of section 443.141, Florida
23 Statutes, are amended to read:
24 443.141 Collection of contributions and
25 reimbursements.--
26 (2) REPORTS, CONTRIBUTIONS, APPEALS.--
27 (a) Failure to make reports and pay contributions.--If
28 an employing unit determined by the tax collection service
29 provider to be an employer subject to this chapter fails to
30 make and file any report as and when required by this chapter
31 or by any rule of the Agency for Workforce Innovation or the
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1 state agency providing tax collection services, for the
2 purpose of determining the amount of contributions due by the
3 employer under this chapter, or if any filed report is found
4 by the service provider to be incorrect or insufficient, and
5 the employer, after being notified in writing by the service
6 provider to file the report, or a corrected or sufficient
7 report, as applicable, fails to file the report within 15 days
8 after the date of the mailing of the notice, the tax
9 collection service provider may:
10 1. Determine the amount of contributions due from the
11 employer based on the information readily available to it,
12 which determination is deemed to be prima facie correct;
13 2. Assess the employer the amount of contributions
14 determined to be due; and
15 3. Immediately notify the employer by registered or
16 certified mail of the determination and assessment including
17 penalties as provided in this chapter, if any, added and
18 assessed, and demand payment together with interest on the
19 amount of contributions from the date that amount was due and
20 payable.
21 (3) COLLECTION PROCEEDINGS.--
22 (a) Lien for payment of contributions or
23 reimbursements.--
24 1. There is created a lien in favor of the tax
25 collection service provider upon all the property, both real
26 and personal, of any employer liable for payment of any
27 contribution or reimbursement levied and imposed under this
28 chapter for the amount of the contributions or reimbursements
29 due, together with interest, costs, and penalties. If any
30 contribution or reimbursement imposed under this chapter or
31 any portion of that contribution, reimbursement, interest, or
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1 penalty is not paid within 60 days after becoming delinquent,
2 the tax collection service provider may subsequently issue a
3 notice of lien that may be filed in the office of the clerk of
4 the circuit court of any county in which the delinquent
5 employer owns property or has conducted business. The notice
6 of lien must include the periods for which the contributions,
7 reimbursements, interest, or penalties are demanded and the
8 amounts due. A copy of the notice of lien must be mailed to
9 the employer at her or his last known address by registered
10 mail. The notice of lien may not be issued and recorded until
11 15 days after the date the assessment becomes final under
12 subsection (2). Upon presentation of the notice of lien, the
13 clerk of the circuit court shall record it in a book
14 maintained for that purpose, and the amount of the notice of
15 lien, together with the cost of recording and interest
16 accruing upon the amount of the contribution or reimbursement,
17 becomes a lien upon the title to and interest, whether legal
18 or equitable, in any real property, chattels real, or personal
19 property of the employer against whom the notice of lien is
20 issued, in the same manner as a judgment of the circuit court
21 docketed in the office of the circuit court clerk, with
22 execution issued to the sheriff for levy. This lien is prior,
23 preferred, and superior to all mortgages or other liens filed,
24 recorded, or acquired after the notice of lien is filed. Upon
25 the payment of the amounts due, or upon determination by the
26 tax collection service provider that the notice of lien was
27 erroneously issued, the lien is satisfied when the service
28 provider acknowledges in writing that the lien is fully
29 satisfied. A lien's satisfaction does not need to be
30 acknowledged before any notary or other public officer, and
31 the signature of the director of the tax collection service
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1 provider or his or her designee is conclusive evidence of the
2 satisfaction of the lien, which satisfaction shall be recorded
3 by the clerk of the circuit court who receives the fees for
4 those services.
5 2. The tax collection service provider may
6 subsequently issue a warrant directed to any sheriff in this
7 state, commanding him or her to levy upon and sell any real or
8 personal property of the employer liable for any amount under
9 this chapter within his or her jurisdiction, for payment, with
10 the added penalties and interest and the costs of executing
11 the warrant, together with the costs of the clerk of the
12 circuit court in recording and docketing the notice of lien,
13 and to return the warrant to the service provider with
14 payment. The warrant may only be issued and enforced for all
15 amounts due to the tax collection service provider on the date
16 the warrant is issued, together with interest accruing on the
17 contribution or reimbursement due from the employer to the
18 date of payment at the rate provided in this section. In the
19 event of sale of any assets of the employer, however,
20 priorities under the warrant shall be determined in accordance
21 with the priority established by any notices of lien filed by
22 the tax collection service provider and recorded by the clerk
23 of the circuit court. The sheriff shall execute the warrant in
24 the same manner prescribed by law for executions issued by the
25 clerk of the circuit court for judgments of the circuit court.
26 The sheriff is entitled to the same fees for executing the
27 warrant as for a writ of execution out of the circuit court,
28 and these fees must be collected in the same manner.
29 Section 24. Section 624.50921, Florida Statutes, is
30 created to read:
31 624.50921 Adjustments.--
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1 (1) If a taxpayer is required to amend its corporate
2 income tax liability under chapter 220, or the taxpayer
3 receives a refund of its workers' compensation administrative
4 assessment paid under chapter 440, the taxpayer shall file an
5 amended insurance premium tax return not later than 60 days
6 after such an occurrence.
7 (2) If an amended insurance premium tax return is
8 required under subsection (1), notwithstanding any other
9 provision of s. 95.091(3):
10 (a) A notice of deficiency may be issued at any time
11 within 3 years after the date the amended insurance premium
12 tax return is given; or
13 (b) If a taxpayer fails to file an amended insurance
14 premium tax return, a notice of deficiency may be issued at
15 any time.
16
17 The amount of any proposed assessment set forth in such a
18 notice of deficiency shall be limited to the amount of any
19 deficiency resulting under this code from recomputation of the
20 taxpayer's insurance premium tax and retaliatory tax for the
21 taxable year after giving effect only to the change in
22 corporate income tax paid and the change in the amount of the
23 workers' compensation administrative assessment paid.
24 Interest in accordance with s. 624.5092 is due on the amount
25 of any deficiency from the date fixed for filing the original
26 insurance premium tax return for the taxable year until the
27 date of payment of the deficiency.
28 (3) If an amended insurance premium tax return is
29 required by subsection (1), a claim for refund may be filed
30 within 2 years after the date on which the amended insurance
31 premium tax return was due, regardless of whether such notice
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1 was given, notwithstanding any other provision of s. 215.26.
2 However, the amount recoverable pursuant to such a claim shall
3 be limited to the amount of any overpayment resulting under
4 this code from recomputation of the taxpayer's insurance
5 premium tax and retaliatory tax for the taxable year after
6 giving effect only to the change in corporate income tax paid
7 and the change in the amount of the workers' compensation
8 administrative assessment paid.
9 Section 25. Subsection (5) of section 624.509, Florida
10 Statutes, is amended to read:
11 624.509 Premium tax; rate and computation.--
12 (5)
13 (a)1. There shall be allowed a credit against the net
14 tax imposed by this section equal to 15 percent of the amount
15 paid by an the insurer in salaries to employees located or
16 based within this state and who are covered by the provisions
17 of chapter 443.
18 2. As an alternative to the credit allowed in
19 subparagraph 1., an affiliated group of corporations which
20 includes at least one insurance company writing premiums in
21 Florida may elect to take a credit against the net tax imposed
22 by this section in an amount that may not exceed 15 percent of
23 the salary of the employees of the affiliated group of
24 corporations who perform insurance-related activities, are
25 located or based within this state, and are covered by chapter
26 443. For purposes of this subparagraph, the term "affiliated
27 group of corporations" means two or more corporations that are
28 entirely owned directly or indirectly by a single corporation
29 and that constitute an affiliated group as defined in s.
30 1504(a) of the Internal Revenue Code. The amount of credit
31 allowed under this subparagraph is limited to the combined
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1 Florida salary tax credits allowed for all insurance companies
2 that were members of the affiliated group of corporations for
3 the tax year ending December 31, 2002, divided by the combined
4 Florida taxable premiums written by all insurance companies
5 that were members of the affiliated group of corporations for
6 the tax year ending December 31, 2002, multiplied by the
7 combined Florida taxable premiums of the affiliated group of
8 corporations for the current year. An affiliated group of
9 corporations electing this alternative calculation method must
10 make such election on or before August 1, 2005. The election
11 of this alternative calculation method is irrevocable and
12 binding upon successors and assigns of the affiliated group of
13 corporations electing this alternative. However, if a member
14 of an affiliated group of corporations acquires or merges with
15 another insurance company after the date of the irrevocable
16 election, the acquired or merged company is not entitled to
17 the affiliated group election and shall only be entitled to
18 calculate the tax credit under subparagraph 1.
19
20 In no event shall the salary paid to an employee by an
21 affiliated group of corporations be claimed as a credit by
22 more than one insurer or be counted more than once in an
23 insurer's calculation of the credit as described in
24 subparagraph 1. or subparagraph 2. Only the portion of an
25 employee's salary paid for the performance of
26 insurance-related activities may be included in the
27 calculation of the premium tax credit in this subsection.
28 (b) For purposes of this subsection:
29 1.(a) The term "salaries" does not include amounts
30 paid as commissions.
31
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1 2.(b) The term "employees" does not include
2 independent contractors or any person whose duties require
3 that the person hold a valid license under the Florida
4 Insurance Code, except adjusters, managing general agents, and
5 service representatives, as persons defined in s. 626.015 s.
6 626.015(1), (14), and (16).
7 3.(c) The term "net tax" means the tax imposed by this
8 section after applying the calculations and credits set forth
9 in subsection (4).
10 4.(d) An affiliated group of corporations that created
11 a service company within its affiliated group on July 30,
12 2002, shall allocate the salary of each service company
13 employee covered by contracts with affiliated group members to
14 the companies for which the employees perform services. The
15 salary allocation is based on the amount of time during the
16 tax year that the individual employee spends performing
17 services or otherwise working for each company over the total
18 amount of time the employee spends performing services or
19 otherwise working for all companies. The total amount of
20 salary allocated to an insurance company within the affiliated
21 group shall be included as that insurer's employee salaries
22 for purposes of this section.
23 a.1. Except as provided in subparagraph 2., the term
24 "affiliated group of corporations" means two or more
25 corporations that are entirely owned by a single corporation
26 and that constitute an affiliated group of corporations as
27 defined in s. 1504(a) of the Internal Revenue Code.
28 b.2. The term "service company" means a separate
29 corporation within the affiliated group of corporations whose
30 employees provide services to affiliated group members and
31 which are treated as service company employees for
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1 unemployment compensation and common law purposes. The holding
2 company of an affiliated group may not qualify as a service
3 company. An insurance company may not qualify as a service
4 company.
5 c.3. If an insurance company fails to substantiate,
6 whether by means of adequate records or otherwise, its
7 eligibility to claim the service company exception under this
8 section, or its salary allocation under this section, no
9 credit shall be allowed.
10 5. A service company that is a subsidiary of a mutual
11 insurance holding company, which mutual insurance holding
12 company was in existence on or before January 1, 2000, shall
13 allocate the salary of each service company employee covered
14 by contracts with members of the mutual insurance holding
15 company system to the companies for which the employees
16 perform services. The salary allocation is based on the ratio
17 of the amount of time during the tax year which the individual
18 employee spends performing services or otherwise working for
19 each company to the total amount of time the employee spends
20 performing services or otherwise working for all companies.
21 The total amount of salary allocated to an insurance company
22 within the mutual insurance holding company system shall be
23 included as that insurer's employee salaries for purposes of
24 this section. However, this subparagraph does not apply for
25 any tax year unless funds sufficient to offset the anticipated
26 salary credits have been appropriated to the General Revenue
27 Fund prior to the due date of the final return for that year.
28 a. The term "mutual insurance holding company system"
29 means two or more corporations that are subsidiaries of a
30 mutual insurance holding company and in compliance with part
31 IV of chapter 628.
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1 b. The term "service company" means a separate
2 corporation within the mutual insurance holding company system
3 whose employees provide services to other members of the
4 mutual insurance holding company system and are treated as
5 service company employees for unemployment compensation and
6 common-law purposes. The mutual insurance holding company may
7 not qualify as a service company.
8 c. If an insurance company fails to substantiate,
9 whether by means of adequate records or otherwise, its
10 eligibility to claim the service company exception under this
11 section, or its salary allocation under this section, no
12 credit shall be allowed.
13 (c) The department may adopt rules pursuant to ss.
14 120.536(1) and 120.54 to administer this subsection.
15 Section 26. The sum of $2.6 million is appropriated
16 from the Workers' Compensation Administration Trust Fund to
17 the General Revenue Fund for the 2005-2006 fiscal year.
18 Section 27. The intent of the revision to section
19 624.509(5)(b), Florida Statutes, in section 25 is to clarify
20 that adjusters, managing general agents, and service
21 representatives, as defined in section 626.015, Florida
22 Statutes, are considered employees for purposes of the salary
23 credit provided in section 626.509, Florida Statutes. The
24 reference in section 624.509, Florida Statutes, to section
25 626.015, Florida Statutes, was never intended to reference the
26 definition of a "resident."
27 Section 28. Notwithstanding section 11 of chapter
28 2000-312, Laws of Florida, section 213.21, Florida Statutes,
29 shall not stand repealed on October 1, 2005, as scheduled by
30 that law, but that section is revived and readopted.
31
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1 Section 29. If a security agreement pledging
2 condominium or homeowner association assessments or fees or
3 club membership dues, fees, or assessments was recorded after
4 April 15, 2000, and before April 10, 2005, with a clerk of the
5 court, and if a Uniform Commercial Code financing statement
6 was filed with the Secretary of State or the Florida Secured
7 Transaction Registry with respect to such security agreement,
8 the excise tax on documents under chapter 201, Florida
9 Statutes, is not due solely as a result of the recording of
10 the security agreement if an affidavit attesting that the
11 security agreement was recorded in error or by mistake is
12 filed or recorded with the clerk of the court.
13 Section 30. Retroactive to January 1, 2005, section
14 196.1999, Florida Statutes, is created to read:
15 196.1999 Space laboratories and carriers;
16 exemption.--Notwithstanding other provisions of this chapter,
17 a module, pallet, rack, locker, and any necessary associated
18 hardware and subsystem owned by any person and intended to be
19 used to transport or store cargo used for a space laboratory
20 for the primary purpose of conducting scientific research in
21 space is deemed to carry out a scientific purpose and is
22 exempt from ad valorem taxation.
23 Section 31. Section 196.1994, Florida Statutes, is
24 repealed.
25 Section 32. Subsection (4) of section 201.23, Florida
26 Statutes, is amended to read:
27 201.23 Foreign notes and other written obligations
28 exempt.--
29 (4)(a) The excise taxes imposed by this chapter shall
30 not apply to the documents, notes, evidences of indebtedness,
31 financing statements, drafts, bills of exchange, or other
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1 taxable items dealt with, made, issued, drawn upon, accepted,
2 delivered, shipped, received, signed, executed, assigned,
3 transferred, or sold by or to a banking organization, as
4 defined in s. 199.023(9), in the conduct of an international
5 banking transaction, as defined in s. 199.023(11). Nothing in
6 this subsection shall be construed to change the application
7 of paragraph (2)(a).
8 (b) For purposes of this subsection, the term:
9 1. "Banking organization" means:
10 a. A bank organized and existing under the laws of any
11 state;
12 b. A national bank organized and existing pursuant to
13 the provisions of the National Bank Act, 12 U.S.C. ss. 21 et
14 seq.;
15 c. An Edge Act corporation organized pursuant to the
16 provisions of s. 25(a) of the Federal Reserve Act, 12 U.S.C.
17 ss. 611 et seq.;
18 d. An international bank agency licensed pursuant to
19 the laws of any state;
20 e. A federal agency licensed pursuant to ss. 4 and 5
21 of the International Banking Act of 1978;
22 f. A savings association organized and existing under
23 the laws of any state;
24 g. A federal association organized and existing
25 pursuant to the provisions of the Home Owners' Loan Act of
26 1933, 12 U.S.C. ss. 1461 et seq.; or
27 h. A Florida export finance corporation organized and
28 existing pursuant to the provisions of part V of chapter 288.
29 2. "International banking transaction" means:
30
31
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1 a. The financing of the exportation from, or the
2 importation into, the United States or between jurisdictions
3 abroad of tangible personal property or services;
4 b. The financing of the production, preparation,
5 storage, or transportation of tangible personal property or
6 services which are identifiable as being directly and solely
7 for export from, or import into, the United States or between
8 jurisdictions abroad;
9 c. The financing of contracts, projects, or activities
10 to be performed substantially abroad, except those
11 transactions secured by a mortgage, deed of trust, or other
12 lien upon real property located in the state;
13 d. The receipt of deposits or borrowings or the
14 extensions of credit by an international banking facility,
15 except the loan or deposit of funds secured by mortgage, deed
16 of trust, or other lien upon real property located in the
17 state; or
18 e. Entering into foreign exchange trading or hedging
19 transactions in connection with the activities described in
20 sub-subparagraph d.
21 Section 33. Except as otherwise expressly provided in
22 this act, this act shall take effect July 1, 2005.
23
24
25
26
27
28
29
30
31
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