The Florida Senate

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.

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• 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)

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• SB 1946, Original Filed Version (Current Bill Version) Posted 2/10/2006 at 9:49 AM

  Bill Text:	Web Page | PDF

  Analyses:	None

  Related Bills (4)

  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) Location:
  H 209 (e1)		Brummer	Compare	Last Action: 7/27/2006 Approved by Governor; Chapter No. 2006-312; See also HB 7131 (Ch. 2006-291) Location:
  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) Location:
  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) Location:

  Citations - 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.

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