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Glossary of Legislative Terms

CS/SB 2032: Tax Administration

GENERAL BILL by General Government Appropriations ; Atwater

Tax Administration; allows estate that is not required to file federal tax return to file with clerk of court affidavit attesting that no Florida estate tax is due, regardless of decedent's date of death; provides special provisions for imposition of tax on deeds or other instruments re real property or interests in real property imposed by this section on sale of timeshare interest in timeshare plan; amends provisions re fuel taxes, etc. Amends FS. APPROPRIATION: $2,600,000.

Effective Date: 07/01/2005 except as otherwise provided
 Last Action: 5/5/2005 Senate - Substituted HB 1813 -SJ 01079; Laid on Table, Link/Iden/Sim/Compare passed, refer to HB 1813 (Ch. 2005-280), HB 1693 (Ch. 2005-209), SB 300 (Ch. 2005-96), CS/SB 2070 (Ch. 2005-187)
Bill Text: Web Page | PDF

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  • Bill History

    Date Chamber Action
    3/4/2005 Senate • Filed
    3/16/2005 Senate • Introduced, referred to Government Efficiency Appropriations; Commerce and Consumer Services; Criminal Justice; General Government Appropriations; Ways and Means -SJ 00201
    3/18/2005 Senate • On Committee agenda-- Government Efficiency Appropriations, 03/23/05, 9:00 am, 110-S
    3/23/2005 Senate • Favorable with 4 amendment(s) by Government Efficiency Appropriations; YEAS 6 NAYS 0 -SJ 00264; Now in Commerce and Consumer Services -SJ 00264
    3/31/2005 Senate • On Committee agenda-- Commerce and Consumer Services, 04/05/05, 3:15 pm, 401-S
    4/5/2005 Senate • Favorable by Commerce and Consumer Services; YEAS 8 NAYS 0 -SJ 00349
    4/6/2005 Senate • Now in Criminal Justice -SJ 00349
    4/15/2005 Senate • On Committee agenda-- Criminal Justice, 04/20/05, 9:15 am, 37-S
    4/20/2005 Senate • Favorable by Criminal Justice; YEAS 8 NAYS 0 -SJ 00524; Now in General Government Appropriations -SJ 00524; On Committee agenda-- General Government Appropriations, 04/21/05, 9:15 am, 301-S
    4/21/2005 Senate • CS by General Government Appropriations; YEAS 5 NAYS 0 -SJ 00567; CS read first time on 04/26/05 -SJ 00582
    4/25/2005 Senate • Now in Ways and Means -SJ 00567
    4/29/2005 Senate • Withdrawn from Ways and Means -SJ 00743; Placed on Calendar, on second reading
    5/4/2005 Senate • Placed on Special Order Calendar -SJ 01074; Read second time -SJ 00914; Amendment(s) adopted -SJ 00914; Ordered engrossed -SJ 00915
    5/5/2005 Senate • Substituted HB 1813 -SJ 01079; Laid on Table, Link/Iden/Sim/Compare passed, refer to HB 1813 (Ch. 2005-280), HB 1693 (Ch. 2005-209), SB 300 (Ch. 2005-96), CS/SB 2070 (Ch. 2005-187)

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  • CS/SB 2032, Engrossed 1 (Current Bill Version) Posted 5/4/2005 at 12:06 PM

    Bill Text:   Web Page | PDF
    Analyses:   None

    Related Bills (13)

    Bill Number Subject Filed By Relationship Last Action and Location
    H 1813 (e1) Brummer Similar Last Action: 5/5/2006 H Veto Message transmitted to Secretary of State
    Location:
    H 383 Intangible Personal Property Taxes Sansom Compare Last Action: 5/6/2005 H Died in Committee on Finance & Tax (FC), Link/Iden/Sim/Compare passed, refer to HB 1813 (Ch. 2005-280)
    Location:
    H 661 Intangible Personal Property Taxes Kottkamp Compare Last Action: 5/6/2005 H Died in Committee on Finance & Tax (FC), Link/Iden/Sim/Compare passed, refer to HB 1813 (Ch. 2005-280)
    Location:
    H 963 (e2) Intangible Personal Property Tax Sansom Compare Last Action: 5/6/2005 S Died in Committee on Government Efficiency Appropriations, Link/Iden/Sim/Compare passed, refer to HB 1813 (Ch. 2005-280)
    Location:
    H 1693 (e1) Bilirakis Compare Last Action: 6/10/2005 Approved by Governor; Chapter No. 2005-209; See also HB 1813 (Ch. 2005-280)
    Location:
    H 1701 Allen Compare Last Action: 5/6/2005 H Died on Calendar, Link/Iden/Sim/Compare passed, refer to HB 1813 (Ch. 2005-280)
    Location:
    H 1807 Taxation Finance & Tax Committee Compare Last Action: 4/20/2005 H Placed on Special Order Calendar; Substituted SB 300; Laid on Table, Link/Iden/Sim/Compare passed, refer to SB 300 (Ch. 2005-96), HB 1813 (Ch. 2005-280), SB 470 (Ch. 2005-242) -HJ 00584
    Location:
    S 300 Government Efficiency Appropriations Compare Last Action: 6/1/2005 Approved by Governor; Chapter No. 2005-96; See also HB 1813 (Ch. 2005-280), SB 470 (Ch. 2005-242)
    Location:
    S 1652 (c2) Unemployment Compensation King Compare Last Action: 4/29/2005 S Placed on Special Order Calendar -SJ 00744; Read second time -SJ 00738; Amendment(s) adopted -SJ 00738; Substituted HB 1693 -SJ 00739; Laid on Table, Link/Iden/Sim/Compare passed, refer to HB 1693 (Ch. 2005-209), HB 1813 (Ch. 2005-280)
    Location:
    S 1732 (c1) Ad Valorem Taxes/Space Laboratories Saunders Compare Last Action: 5/6/2005 S Died on Calendar, Link/Iden/Sim/Compare passed, refer to HB 1813 (Ch. 2005-280)
    Location:
    S 1938 (c1) Aerospace Sebesta Compare Last Action: 5/6/2005 S Died in Committee on Government Efficiency Appropriations, Link/Iden/Sim/Compare passed, refer to HB 1813 (Ch. 2005-280)
    Location:
    S 2070 (e2) Constantine Compare Last Action: 6/10/2005 Approved by Governor; Chapter No. 2005-187; See also HB 1813 (Ch. 2005-280)
    Location:
    S 2208 Aerospace Saunders Compare Last Action: 5/6/2005 S Died in Committee on Commerce and Consumer Services, Link/Iden/Sim/Compare passed, refer to HB 1813 (Ch. 2005-280)
    Location:

    Citations - Statutes (27)

    Citation Catchline Location in Bill Location In Bill Help
    95.091 Limitation on actions to collect taxes.
    196.1994 Space laboratories and carriers exemption.
    196.1999
    198.32 Prima facie liability for tax.
    199.135 Due date and payment of nonrecurring tax.
    201.02 Tax on deeds and other instruments relating to real property or interests in real property.
    201.08 Tax on promissory or nonnegotiable notes, written obligations to pay money, or assignments of wages or other compensation; exception.
    201.23 Foreign notes and other written obligations exempt.
    202.11 Definitions.
    206.09 Reports from carriers transporting motor fuel or similar products.
    206.095 Reports from terminal operators.
    206.14 Inspection of records; audits; hearings; forms; rules and regulations.
    206.27 Records and files as public records.
    206.485 Tracking system reporting requirements.
    212.0305 Convention development taxes; intent; administration; authorization; use of proceeds.
    212.05 Sales, storage, use tax.
    212.06 Sales, storage, use tax; collectible from dealers; "dealer" defined; dealers to collect from purchasers; legislative intent as to scope of tax.
    212.12 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.
    213.27 Contracts with debt collection agencies and certain vendors.
    215.26 Repayment of funds paid into State Treasury through error.
    252.372 Imposition and collection of surcharge.
    443.131 Contributions.
    443.141 Collection of contributions and reimbursements.
    624.509 Premium tax; rate and computation.
    624.5092 Administration of taxes; payments.

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  • CS/SB 2032, Committee Substitute 1 Posted 4/25/2005 at 7:27 AM

    Bill Text:   Web Page | PDF
    Analyses:   General Government Appropriations (Post-Meeting) 4/21/2005 (pdf)

    Floor Amendments (9)

    Amendment Sponsor Filed Last Floor Action Format
    610274 - Amendment
    		Atwater 5/3/2005
    4:47 PM     		Senate: Withdrawn
    5/4/2005     		Web Page
    PDF
    213498 - Amendment
    		Atwater 5/3/2005
    4:48 PM     		Senate: Adopted
    5/4/2005     		Web Page
    PDF
    193262 - Amendment
    		Atwater 5/3/2005
    4:49 PM     		Senate: Withdrawn
    5/4/2005     		Web Page
    PDF
    512070 - Amendment
    		Saunders 5/3/2005
    4:50 PM     		Senate: Adopted
    5/4/2005     		Web Page
    PDF
    344664 - Amendment
    		Saunders 5/3/2005
    5:41 PM     		Senate: Withdrawn
    5/4/2005     		Web Page
    PDF
    415908 - Amendment
    		Atwater 5/3/2005
    8:20 PM     		Senate: Adopted
    5/4/2005     		Web Page
    PDF
    894268 - Amendment
    		Atwater 5/4/2005
    9:55 AM     		Senate: Withdrawn
    5/4/2005     		Web Page
    PDF
    573012 - Amendment
    		Atwater 5/4/2005
    9:56 AM     		Senate: Withdrawn
    5/4/2005     		Web Page
    PDF
    164022 - Amendment
    		Atwater 5/4/2005
    9:57 AM     		Senate: Withdrawn
    5/4/2005     		Web Page
    PDF

    Citations - Statutes (24)

    Citation Catchline Location in Bill Location In Bill Help
    95.091 Limitation on actions to collect taxes.
    198.32 Prima facie liability for tax.
    199.135 Due date and payment of nonrecurring tax.
    201.02 Tax on deeds and other instruments relating to real property or interests in real property.
    201.08 Tax on promissory or nonnegotiable notes, written obligations to pay money, or assignments of wages or other compensation; exception.
    202.11 Definitions.
    206.09 Reports from carriers transporting motor fuel or similar products.
    206.095 Reports from terminal operators.
    206.14 Inspection of records; audits; hearings; forms; rules and regulations.
    206.27 Records and files as public records.
    206.485 Tracking system reporting requirements.
    212.0305 Convention development taxes; intent; administration; authorization; use of proceeds.
    212.05 Sales, storage, use tax.
    212.06 Sales, storage, use tax; collectible from dealers; "dealer" defined; dealers to collect from purchasers; legislative intent as to scope of tax.
    212.12 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.
    213.27 Contracts with debt collection agencies and certain vendors.
    215.26 Repayment of funds paid into State Treasury through error.
    252.372 Imposition and collection of surcharge.
    443.131 Contributions.
    443.141 Collection of contributions and reimbursements.
    624.509 Premium tax; rate and computation.
    624.5092 Administration of taxes; payments.

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  • SB 2032, Original Filed Version Posted 3/4/2005 at 7:57 AM

    Bill Text:   Web Page | PDF
    Analyses:   Criminal Justice (Post-Meeting) 4/18/2005 (pdf)
    Commerce and Consumer Services (Post-Meeting) 4/5/2005 (pdf)
    Government Efficiency Appropriations (Post-Meeting) 3/18/2005 (pdf)

    Committee Amendments (8)

    Amendment Sponsor Filed Last Committee Action Format
    722474 - Amendment
    		Government Efficiency Appropriations
    (Atwater)     		3/22/2005
    9:46 AM     		Web Page
    PDF
    921942 - Amendment
    		Government Efficiency Appropriations
    (Atwater)     		3/22/2005
    9:46 AM     		Web Page
    PDF
    332008 - Amendment
    		Government Efficiency Appropriations
    (Atwater)     		3/22/2005
    9:46 AM     		Web Page
    PDF
    hierarchy 294154 - Substitute Amendment (332008)
    		General Government Appropriations
    (Baker)     		4/19/2005
    4:32 PM     		Web Page
    PDF
    624948 - Amendment
    		Government Efficiency Appropriations
    (Atwater)     		3/22/2005
    4:42 PM     		Web Page
    PDF
    105636 - Amendment
    		General Government Appropriations
    (Baker)     		4/19/2005
    4:31 PM     		Web Page
    PDF
    420056 - Amendment
    		General Government Appropriations
    (Lawson)     		4/20/2005
    9:07 AM     		Web Page
    PDF
    534800 - Amendment
    		General Government Appropriations
    (Baker)     		4/20/2005
    3:00 PM     		Web Page
    PDF

    Committee Votes (4)

    Date Committee Result
    3/23/2005 9:00 AM Government Efficiency Appropriations View Vote Record
    4/5/2005 3:15 PM Commerce and Consumer Services 8 Yeas - 0 Nays
    4/20/2005 9:15 AM Criminal Justice 8 Yeas - 0 Nays
    4/21/2005 9:15 AM General Government Appropriations 5 Yeas - 0 Nays

    Citations - Statutes (22)

    Citation Catchline Location in Bill Location In Bill Help
    95.091 Limitation on actions to collect taxes.
    198.32 Prima facie liability for tax.
    199.135 Due date and payment of nonrecurring tax.
    201.02 Tax on deeds and other instruments relating to real property or interests in real property.
    201.08 Tax on promissory or nonnegotiable notes, written obligations to pay money, or assignments of wages or other compensation; exception.
    202.11 Definitions.
    206.09 Reports from carriers transporting motor fuel or similar products.
    206.095 Reports from terminal operators.
    206.14 Inspection of records; audits; hearings; forms; rules and regulations.
    206.27 Records and files as public records.
    206.485 Tracking system reporting requirements.
    212.05 Sales, storage, use tax.
    212.06 Sales, storage, use tax; collectible from dealers; "dealer" defined; dealers to collect from purchasers; legislative intent as to scope of tax.
    212.12 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.
    213.27 Contracts with debt collection agencies and certain vendors.
    215.26 Repayment of funds paid into State Treasury through error.
    252.372 Imposition and collection of surcharge.
    443.131 Contributions.
    443.141 Collection of contributions and reimbursements.
    624.5092 Administration of taxes; payments.

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