SB 1946: Intangible Personal Property Tax
GENERAL BILL by Clary
Intangible Personal Property Tax; repeals "Intangible Personal Property Tax Act"; amends various provisions to conform to that repeal; repeals provisions re situs of property for assessment purposes, date of assessment of property, preparation of assessment rolls, filing of said tax returns as factor in determining residency, & tax exemption for certain leasehold interests of Fla. High-Speed Rail Authority; conforms cross-reference. Amends FS.
Last Action: 5/5/2006 Senate - Died in Committee on Commerce and Consumer Services, Link/Iden/Sim/Compare passed, refer to HB 209 (Ch. 2006-312)
Bill Text: Web Page | PDF
Bill History
| Date | Chamber | Action |
|---|---|---|
| 2/10/2006 | Senate |
• Filed |
| 2/23/2006 | Senate |
• Referred to Commerce and Consumer Services; Banking and Insurance; Government Efficiency Appropriations; Ways and Means |
| 3/7/2006 | Senate |
• Introduced, referred to Commerce and Consumer Services; Banking and Insurance; Government Efficiency Appropriations; Ways and Means -SJ 00155 |
| 5/5/2006 | Senate |
• Died in Committee on Commerce and Consumer Services, Link/Iden/Sim/Compare passed, refer to HB 209 (Ch. 2006-312) |
Related Bills
| Bill Number | Subject | Filed By | Relationship | Last Action and Location |
|---|---|---|---|---|
| S 260 | Intangible Personal Property Tax | Haridopolos | Identical | Last Action: 5/5/2006 S Died in Committee on Commerce and Consumer Services, Link/Iden/Sim/Compare passed, refer to HB 209 (Ch. 2006-312) |
| H 209 (e1) | Brummer | Compare | Last Action: 7/27/2006 Approved by Governor; Chapter No. 2006-312; See also HB 7131 (Ch. 2006-291) | |
| H 711 | Intangible Personal Property Tax | Kottkamp | Compare | Last Action: 5/5/2006 H Died in Committee on Finance & Tax (FC), Link/Iden/Sim/Compare passed, refer to HB 209 (Ch. 2006-312) |
| S 714 | Intangible Personal Property Tax | Atwater, Clary | Compare | Last Action: 4/21/2006 S Placed on Special Order Calendar; Substituted HB 209 -SJ 00531; Laid on Table, Link/Iden/Sim/Compare passed, refer to HB 209 (Ch. 2006-312) |
Committee Amendments
Floor Amendments
Bill Analyses
No Bill Analyses AvailableVote History - Committee
No Committee Vote History AvailableVote History - Floor
No Vote History AvailableCitations - Statutes (61)
| Citation | Catchline | Location in Bill Location In Bill Help |
|---|---|---|
| 28.35 | Florida Clerks of Court Operations Corporation. | |
| 72.011 | Jurisdiction of circuit courts in specific tax matters; administrative hearings and appeals; time for commencing action; parties; deposits. | |
| 192.0105 | Taxpayer rights. | |
| 192.032 | Situs of property for assessment purposes. | |
| 192.042 | Date of assessment. | |
| 192.091 | Commissions of property appraisers and tax collectors. | |
| 193.114 | Preparation of assessment rolls. | |
| 196.199 | Government property exemption. | |
| 196.1993 | Certain agreements with local governments for use of public property; exemption. | |
| 199.012 | Short title. | |
| 199.023 | Definitions. | |
| 199.032 | Levy of annual tax. | |
| 199.033 | Securities in a Florida's Future Investment Fund; tax rate. | |
| 199.042 | Due date of annual tax. | |
| 199.052 | Annual tax returns; payment of annual tax. | |
| 199.057 | Corporate election to pay stockholders' annual tax. | |
| 199.062 | Annual tax information reports. | |
| 199.103 | Basis of assessment; valuation. | |
| 199.1055 | Contaminated site rehabilitation tax credit. | |
| 199.106 | Credit for taxes imposed by other states. | |
| 199.133 | Levy of nonrecurring tax; relationship to annual tax. | |
| 199.135 | Due date and payment of nonrecurring tax. | |
| 199.143 | Future advances. | |
| 199.145 | Corrective mortgages; assignments; assumptions; refinancing. | |
| 199.155 | Valuation. | |
| 199.175 | Taxable situs. | |
| 199.183 | Taxpayers exempt from annual and nonrecurring taxes. | |
| 199.185 | Property exempted from annual and nonrecurring taxes. | |
| 199.1851 | Emergency rulemaking for ch. 2001-371. | |
| 199.202 | Administration of law; rules. | |
| 199.212 | All state agencies to cooperate in administration of law. | |
| 199.218 | Books and records. | |
| 199.232 | Powers of department. | |
| 199.262 | Tax liens and garnishment. | |
| 199.272 | Suits for violation of this chapter; jurisdiction and service. | |
| 199.282 | Penalties for violation of this chapter. | |
| 199.292 | Disposition of intangible personal property taxes. | |
| 199.303 | Declaration of legislative intent. | |
| 212.02 | Definitions. | |
| 213.015 | Taxpayer rights. | |
| 213.05 | Department of Revenue; control and administration of revenue laws. | |
| 213.053 | Confidentiality and information sharing. | |
| 213.054 | Persons claiming tax exemptions or deductions; annual report. | |
| 213.13 | Electronic remittance and distribution of funds collected by clerks of the court. | |
| 213.27 | Contracts with debt collection agencies and certain vendors. | |
| 215.555 | Florida Hurricane Catastrophe Fund. | |
| 220.1845 | Contaminated site rehabilitation tax credit. | |
| 288.039 | Employing and Training our Youths | |
| 288.1045 | Qualified defense contractor tax refund program. | |
| 288.106 | Tax refund program for qualified target industry businesses. | |
| 288.1067 | Confidentiality of records. | |
| 341.840 | Tax exemption. | |
| 376.3078 | Drycleaning facility restoration; funds; uses; liability; recovery of expenditures. | |
| 493.6102 | Inapplicability of this chapter. | |
| 516.031 | Finance charge; maximum rates. | |
| 627.311 | Joint underwriters and joint reinsurers; public records and public meetings exemptions. | |
| 627.351 | Insurance risk apportionment plans. | |
| 650.05 | Plans for coverage of employees of political subdivisions. | |
| 655.071 | International banking facilities; definitions; notice before establishment. | |
| 733.702 | Limitations on presentation of claims. | |
| 766.105 | Florida Patient's Compensation Fund. |
Citations - Constitution (0)
No Constitutional citations.
Citations - Chapter Law (0)
No Chapter Law citations.
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