HB 7233

1
A bill to be entitled
2An act relating to a review under the Open Government
3Sunset Review Act regarding the Communications Services
4Tax Simplification Law; amending s. 213.053, F.S., which
5provides an exemption from public records requirements for
6all information contained in returns, reports, accounts,
7or declarations received by the Department of Revenue,
8including investigative reports and information and
9letters of technical advice, under enumerated sections and
10chapters of the Florida Statutes; removing the scheduled
11repeal of the exemption from public records requirements
12for such information received by the department under the
13Communications Services Tax Simplification Law;
14reorganizing the section; making editorial changes;
15amending ss. 202.37, 206.27, 409.2577, 607.0130, 608.703,
16617.01301, and 896.102, F.S.; correcting cross-references;
17providing an effective date.
18
19Be It Enacted by the Legislature of the State of Florida:
20
21     Section 1.  Section 213.053, Florida Statutes, is amended
22to read:
23     213.053  Confidentiality and information sharing.--
24     (1)(a)  The provisions of This section applies apply to:
25     (a)  Section s. 125.0104, county government.;
26     (b)  Section s. 125.0108, tourist impact tax.;
27     (c)  Chapter 175, municipal firefighters' pension trust
28funds.;
29     (d)  Chapter 185, municipal police officers' retirement
30trust funds.;
31     (e)  Chapter 198, estate taxes.;
32     (f)  Chapter 199, intangible personal property taxes.;
33     (g)  Chapter 201, excise tax on documents.;
34     (h)  Chapter 202, the Communications Services Tax
35Simplification Law.
36     (i)  Chapter 203, gross receipts taxes.;
37     (j)  Chapter 211, tax on severance and production of
38minerals.;
39     (k)  Chapter 212, tax on sales, use, and other
40transactions.;
41     (l)  Chapter 220, income tax code.;
42     (m)  Chapter 221, emergency excise tax.;
43     (n)  Section s. 252.372, emergency management,
44preparedness, and assistance surcharge.;
45     (o)  Section s. 370.07(3), Apalachicola Bay oyster
46surcharge.;
47     (p)  Chapter 376, pollutant spill prevention and control.;
48     (q)  Section s. 403.718, waste tire fees.;
49     (r)  Section s. 403.7185, lead-acid battery fees.;
50     (s)  Section s. 538.09, registration of secondhand
51dealers.;
52     (t)  Section s. 538.25, registration of secondary metals
53recyclers.;
54     (u)  Sections ss. 624.501 and 624.509-624.515, insurance
55code.;
56     (v)  Section s. 681.117, motor vehicle warranty
57enforcement.; and
58     (w)  Section s. 896.102, reports of financial transactions
59in trade or business.
60     (b)  The provisions of this section also apply to chapter
61202, the Communications Services Tax Simplification Law. This
62paragraph is subject to the Open Government Sunset Review Act of
631995 in accordance with s. 119.15, and shall stand repealed on
64October 2, 2006, unless reviewed and saved from repeal through
65reenactment by the Legislature.
66     (2)(a)  Except as provided in subsections (3), (4), (5),
67(6), (7), (8), (9), (10), (11), (12), (13), (14), (15), (16),
68and (17), All information contained in returns, reports,
69accounts, or declarations received by the department, including
70investigative reports and information and including letters of
71technical advice, is confidential except for official purposes
72and is exempt from the provisions of s. 119.07(1).
73     (b)  Any officer or employee, or former officer or
74employee, of the department who divulges any such information in
75any manner, except for such official purposes, commits a
76misdemeanor of the first degree, punishable as provided in s.
77775.082 or s. 775.083.
78     (3)  The department shall permit a taxpayer, his or her
79authorized representative, or the personal representative of an
80estate to inspect the taxpayer's return and may furnish him or
81her an abstract of such return. A taxpayer may authorize the
82department in writing to divulge specific information concerning
83the taxpayer's account.
84     (4)  The department, while providing unemployment tax
85collection services under contract with the Agency for Workforce
86Innovation through an interagency agreement pursuant to s.
87443.1316, may release unemployment tax rate information to the
88agent of an employer, which agent provides payroll services for
89more than 500 employers, pursuant to the terms of a memorandum
90of understanding. The memorandum of understanding must state
91that the agent affirms, subject to the criminal penalties
92contained in ss. 443.171 and 443.1715, that the agent will
93retain the confidentiality of the information, that the agent
94has in effect a power of attorney from the employer which
95permits the agent to obtain unemployment tax rate information,
96and that the agent shall provide the department with a copy of
97the employer's power of attorney upon request.
98     (5)(4)  Nothing contained in this section shall prevent the
99department from:
100     (a)  Publishing statistics so classified as to prevent the
101identification of particular accounts, reports, declarations, or
102returns; or prevent the department from
103     (b)  Disclosing to the Chief Financial Officer the names
104and addresses of those taxpayers who have claimed an exemption
105pursuant to s. 199.185(1)(i) or a deduction pursuant to s.
106220.63(5).
107     (6)(5)  The department may make available to the Secretary
108of the Treasury of the United States or his or her delegate, the
109Commissioner of Internal Revenue of the United States or his or
110her delegate, the Secretary of the Department of the Interior of
111the United States or his or her delegate, or the proper officer
112of any state or his or her delegate, exclusively for official
113purposes, information to comply with any formal agreement for
114the mutual exchange of state information with the Internal
115Revenue Service of the United States, the Department of the
116Interior of the United States, or any state.
117     (7)(a)(6)  Any information received by the Department of
118Revenue in connection with the administration of taxes,
119including, but not limited to, information contained in returns,
120reports, accounts, or declarations filed by persons subject to
121tax, shall be made available by the department to the following
122in the performance of their official duties:
123     1.  The Auditor General or his or her authorized agent;,
124     2.  The director of the Office of Program Policy Analysis
125and Government Accountability or his or her authorized agent;,
126     3.  The Chief Financial Officer or his or her authorized
127agent;,
128     4.  The Director of the Office of Insurance Regulation of
129the Financial Services Commission or his or her authorized
130agent;, or
131     5.  A property appraiser or tax collector or their
132authorized agents pursuant to s. 195.084(1);, in the performance
133of their official duties, or to
134     6.  Designated employees of the Department of Education
135solely for determination of each school district's price level
136index pursuant to s. 1011.62(2).;
137     (b)  However, No information shall be disclosed as provided
138in paragraph (a) to the Auditor General or his or her authorized
139agent, the director of the Office of Program Policy Analysis and
140Government Accountability or his or her authorized agent, the
141Chief Financial Officer or his or her authorized agent, the
142Director of the Office of Insurance Regulation or his or her
143authorized agent, or to a property appraiser or tax collector or
144their authorized agents, or to designated employees of the
145Department of Education if such disclosure is prohibited by
146federal law.
147     (c)  Any person designated in paragraph (a) The Auditor
148General or his or her authorized agent, the director of the
149Office of Program Policy Analysis and Government Accountability
150or his or her authorized agent, the Chief Financial Officer or
151his or her authorized agent, the Director of the Office of
152Insurance Regulation or his or her authorized agent, and the
153property appraiser or tax collector and their authorized agents,
154or designated employees of the Department of Education shall be
155subject to the same requirements of confidentiality and the same
156penalties for violation of the requirements as the department.
157     (d)  For the purpose of this subsection, "designated
158employees of the Department of Education" means only those
159employees directly responsible for calculation of price level
160indices pursuant to s. 1011.62(2). It does not include the
161supervisors of such employees or any other employees or elected
162officials within the Department of Education.
163     (8)(7)  Notwithstanding any other provision of this
164section, the department may provide:
165     (a)  Information relative to chapter 211, chapter 376, or
166chapter 377 to the proper state agency in the conduct of its
167official duties.
168     (b)  Names, addresses, and dates of commencement of
169business activities of corporations to the Division of
170Corporations of the Department of State in the conduct of its
171official duties.
172     (c)  Information relative to chapter 212 and chapters 561
173through 568 to the Division of Alcoholic Beverages and Tobacco
174of the Department of Business and Professional Regulation in the
175conduct of its official duties.
176     (d)  Names, addresses, and sales tax registration
177information to the Division of Hotels and Restaurants of the
178Department of Business and Professional Regulation in the
179conduct of its official duties.
180     (e)  Names, addresses, taxpayer identification numbers, and
181outstanding tax liabilities to the Department of the Lottery and
182the Office of Financial Regulation of the Financial Services
183Commission in the conduct of their official duties.
184     (f)  State tax information to the Nexus Program of the
185Multistate Tax Commission pursuant to any formal agreement for
186the exchange of mutual information between the department and
187the commission.
188     (g)  Tax information to principals, and their designees, of
189the Revenue Estimating Conference for the purpose of developing
190official revenue estimates.
191     (h)  Names and addresses of persons paying taxes pursuant
192to part IV of chapter 206 to the Department of Environmental
193Protection in the conduct of its official duties.
194     (i)  Information relative to chapters 212 and 326 to the
195Division of Florida Land Sales, Condominiums, and Mobile Homes
196of the Department of Business and Professional Regulation in the
197conduct of its official duties.
198     (j)  Information authorized pursuant to s. 213.0535 to
199eligible participants and certified public accountants for such
200participants in the Registration Information Sharing and
201Exchange Program.
202     (k)1.  Payment information relative to chapters 199, 201,
203212, 220, 221, and 624 to the Office of Tourism, Trade, and
204Economic Development, or its employees or agents that are
205identified in writing by the office to the department, in the
206administration of the tax refund program for qualified defense
207contractors authorized by s. 288.1045 and the tax refund program
208for qualified target industry businesses authorized by s.
209288.106.
210     2.  Information relative to tax credits taken by a business
211under s. 220.191 and exemptions or tax refunds received by a
212business under s. 212.08(5)(j) to the Office of Tourism, Trade,
213and Economic Development, or its employees or agents that are
214identified in writing by the office to the department, in the
215administration and evaluation of the capital investment tax
216credit program authorized in s. 220.191 and the semiconductor,
217defense, and space tax exemption program authorized in s.
218212.08(5)(j).
219     (l)  Information relative to chapter 212 and the Bill of
220Lading Program to the Office of Agriculture Law Enforcement of
221the Department of Agriculture and Consumer Services in the
222conduct of its official duties.
223     (m)  Information relative to chapter 198 to the Agency for
224Health Care Administration in the conduct of its official
225business relating to ss. 409.901-409.9101.
226     (n)  Information contained in returns, reports, accounts,
227or declarations to the Board of Accountancy in connection with a
228disciplinary proceeding conducted pursuant to chapter 473 when
229related to a certified public accountant participating in the
230certified audits project, or to the court in connection with a
231civil proceeding brought by the department relating to a claim
232for recovery of taxes due to negligence on the part of a
233certified public accountant participating in the certified
234audits project. In any judicial proceeding brought by the
235department, upon motion for protective order, the court shall
236limit disclosure of tax information when necessary to effectuate
237the purposes of this section.
238     (o)  Information relative to ss. 376.70 and 376.75 to the
239Department of Environmental Protection in the conduct of its
240official business and to the facility owner, facility operator,
241and real property owners as defined in s. 376.301.
242     (p)  Information relative to ss. 199.1055, 220.1845, and
243376.30781 to the Department of Environmental Protection in the
244conduct of its official business.
245     (q)  Names, addresses, and sales tax registration
246information to the Division of Consumer Services of the
247Department of Agriculture and Consumer Services in the conduct
248of its official duties.
249     (r)  Information relative to the returns required by ss.
250175.111 and 185.09 to the Department of Management Services in
251the conduct of its official duties. The Department of Management
252Services is, in turn, authorized to disclose payment information
253to a governmental agency or the agency's agent for purposes
254related to budget preparation, auditing, revenue or financial
255administration, or administration of chapters 175 and 185.
256     (s)  Names, addresses, and federal employer identification
257numbers, or similar identifiers, to the Department of Highway
258Safety and Motor Vehicles for use in the conduct of its official
259duties.
260     (t)  Information relative to the tax exemptions under ss.
261212.031, 212.06, and 212.08 for those persons qualified under s.
262288.1258 to the Office of Film and Entertainment. The Department
263of Revenue shall provide the Office of Film and Entertainment
264with information in the aggregate.
265     (u)  Information relative to s. 220.187 to the Department
266of Education in the conduct of its official business.
267     (v)  Information relative to chapter 202 to each local
268government that imposes a tax pursuant to s. 202.19 in the
269conduct of its official duties as specified in chapter 202.
270Information provided under this paragraph may include, but is
271not limited to, any reports required pursuant to s. 202.231,
272audit files, notices of intent to audit, tax returns, and other
273confidential tax information in the department's possession
274relating to chapter 202. A person or an entity designated by the
275local government in writing to the department as requiring
276access to confidential taxpayer information shall have
277reasonable access to information provided pursuant to this
278paragraph. Such person or entity may disclose such information
279to other persons or entities with direct responsibility for
280budget preparation, auditing, revenue or financial
281administration, or legal counsel. Such information shall only be
282used for purposes related to budget preparation, auditing, and
283revenue and financial administration. Any confidential and
284exempt information furnished to a local government, or to any
285person or entity designated by the local government as
286authorized by this paragraph, that is exempt from the provisions
287of s. 119.07(1) and s. 24(a), Art. I of the State Constitution
288pursuant to this section shall continue to be exempt when so
289provided, and may not be further disclosed by the recipient
290except as provided by this paragraph.
291     (w)  Tax registration information to the Agency for
292Workforce Innovation for use in the conduct of its official
293duties, which information may not be redisclosed by the Agency
294for Workforce Innovation.
295     (x)  Rental car surcharge revenues authorized by s.
296212.0606, reported according to the county to which the
297surcharge was attributed to the Department of Transportation.
298
299Disclosure of information under this subsection shall be
300pursuant to a written agreement between the executive director
301and the agency. Such agencies, governmental or nongovernmental,
302shall be bound by the same requirements of confidentiality as
303the Department of Revenue. Breach of confidentiality is a
304misdemeanor of the first degree, punishable as provided by s.
305775.082 or s. 775.083.
306     (9)(8)  The Department of Revenue shall provide returns,
307reports, accounts, or declarations received by the department,
308including investigative reports and information, or information
309contained in such documents, pursuant to an order of a judge of
310a court of competent jurisdiction or pursuant to a subpoena
311duces tecum only when the subpoena is:
312     (a)  Issued by a state attorney, a United States attorney,
313or a court in a criminal investigation or a criminal judicial
314proceeding;
315     (b)  Issued by a state or federal grand jury; or
316     (c)  Issued by a state attorney, the Department of Legal
317Affairs, the State Fire Marshal, a United States attorney, or a
318court in the course of a civil investigation or a civil judicial
319proceeding under the state or federal racketeer influenced and
320corrupt organization act or under chapter 896.
321     (10)(9)(a)  Notwithstanding other provisions of this
322section, the department shall, subject to paragraph (c) and to
323the safeguards and limitations of paragraphs (b) and (d),
324disclose to the governing body of a municipality, a county, or a
325subcounty district levying a local option tax, or any state tax
326that which is distributed to units of local government based
327upon place of collection, which the department is responsible
328for administering, names and addresses only of the taxpayers
329granted a certificate of registration pursuant to s. 212.18(3)
330who reside within or adjacent to the taxing boundaries of such
331municipality, county, or subcounty district when sufficient
332information is supplied by the municipality, the county, or
333subcounty district as the department by rule may prescribe,
334provided such governing bodies are following s. 212.18(3)
335relative to the denial of an occupational license after the
336department cancels a dealer's sales tax certificate of
337registration.
338     (b)  Such information shall be disclosed only if the
339department receives an authenticated copy of a resolution
340adopted by the governing body requesting it.
341     (c)  After receipt of such information, the governing body
342and its officers and employees are subject to the same
343requirements of confidentiality and the same penalties for
344violating confidentiality as the department and its employees.
345     (d)  The resolution requesting such information shall
346provide assurance that the governing body and its officers and
347employees are aware of the confidentiality those requirements
348and of the penalties for their violation of such requirements.,
349and The resolution shall describe the measures that will be put
350into effect to ensure such confidentiality. The officer of the
351department who is authorized to receive, consider, and act upon
352such requests shall, if satisfied that the assurances in the
353resolution are adequate to assure confidentiality, grant the
354request.
355     (e)(d)  Nothing in this subsection authorizes disclosure of
356any information prohibited by federal law from being disclosed.
357     (11)(10)  Notwithstanding any other provision of this
358section, with respect to a request for verification of a
359certificate of registration issued pursuant to s. 212.18 to a
360specified dealer or taxpayer or with respect to a request by a
361law enforcement officer for verification of a certificate of
362registration issued pursuant to s. 538.09 to a specified
363secondhand dealer or pursuant to s. 538.25 to a specified
364secondary metals recycler, the department may disclose whether
365the specified person holds a valid certificate or whether a
366specified certificate number is valid or whether a specified
367certificate number has been canceled or is inactive or invalid
368and the name of the holder of the certificate. This subsection
369shall not be construed to create a duty to request verification
370of any certificate of registration.
371     (12)(11)  The department may provide to a United States
372Trustee, or his or her designee, for any United States
373Bankruptcy Court, exclusively for official purposes in
374connection with administering a bankruptcy estate, information
375relating to payment or nonpayment of taxes imposed by any
376revenue law of this state by a trustee, debtor, or debtor in
377possession, including any amount paid or due.
378     (13)(12)  The department may disclose certain state sales
379tax information relating to the cancellation or revocation of
380sales and use tax certificates of registration for the failure
381to collect and remit sales tax. This information is limited to
382the sales tax certificate number, trade name, owner's name,
383business location address, and the reason for the cancellation
384or revocation.
385     (14)(13)  Notwithstanding the provisions of s. 896.102(2),
386the department may allow full access to the information and
387documents required to be filed with it under s. 896.102(1) to
388federal, state, and local law enforcement and prosecutorial
389agencies, and to the Office of Financial Regulation of the
390Financial Services Commission, and any of those agencies may use
391the information and documents in any civil or criminal
392investigation and in any court proceedings.
393     (15)(14)(a)  Notwithstanding any other provision of this
394section, the department shall, subject to the safeguards
395specified in paragraph (c), disclose to the Division of
396Corporations of the Department of State the name, address,
397federal employer identification number, and duration of tax
398filings with this state of all corporate or partnership entities
399which are not on file or have a dissolved status with the
400Division of Corporations and which have filed tax returns
401pursuant to either chapter 199 or chapter 220.
402     (b)  The Division of Corporations shall use such
403information only in the pursuit of its official duties relative
404to nonqualified foreign or dissolved corporations in the
405recovery of fees and penalties due and owing the state.
406     (c)  All information exchanged between the Division of
407Corporations and the department shall be subject to the same
408requirements of confidentiality as the Department of Revenue.
409     (16)(a)(15)  The department may disclose confidential
410taxpayer information contained in returns, reports, accounts, or
411declarations filed with the department by persons subject to any
412state or local tax to the child support enforcement program, to
413assist in the location of parents who owe or potentially owe a
414duty of support, as defined in s. 409.2554, pursuant to Title
415IV-D of the Social Security Act, their assets, their income, and
416their employer, and to the Department of Children and Family
417Services for the purpose of diligent search activities pursuant
418to chapter 39.
419     (b)  Nothing in this subsection authorizes the disclosure
420of information if such disclosure is prohibited by federal law.
421Employees of the child support enforcement program and of the
422Department of Children and Family Services are bound by the same
423requirements of confidentiality and the same penalties for
424violation of the requirements as the department.
425     (17)(16)  The department may provide to the person against
426whom transferee liability is being asserted pursuant to s.
427212.10(1) information relating to the basis of the claim.
428     (18)(17)  The department may disclose to a person entitled
429to compensation pursuant to s. 213.30 the amount of any tax,
430penalty, or interest collected as a result of information
431furnished by such person.
432     Section 2.  Paragraph (a) of subsection (1) of section
433202.37, Florida Statutes, is amended to read:
434     202.37  Special rules for administration of local
435communications services tax.--
436     (1)(a)  Except as otherwise provided in this section, all
437statutory provisions and administrative rules applicable to the
438communications services tax imposed by s. 202.12 apply to any
439local communications services tax imposed under s. 202.19, and
440the department shall administer, collect, and enforce all taxes
441imposed under s. 202.19, including interest and penalties
442attributable thereto, in accordance with the same procedures
443used in the administration, collection, and enforcement of the
444communications services tax imposed by s. 202.12. Audits
445performed by the department shall include a determination of the
446dealer's compliance with the jurisdictional situsing of its
447customers' service addresses and a determination of whether the
448rate collected for the local tax pursuant to ss. 202.19 and
449202.20 is correct. The person or entity designated by a local
450government pursuant to s. 213.053(8)(7)(v) may provide evidence
451to the department demonstrating a specific person's failure to
452fully or correctly report taxable communications services sales
453within the jurisdiction. The department may request additional
454information from the designee to assist in any review. The
455department shall inform the designee of what action, if any, the
456department intends to take regarding the person.
457     Section 3.  Subsection (2) of section 206.27, Florida
458Statutes, is amended to read:
459     206.27  Records and files as public records.--
460     (2)  Nothing herein shall be construed as requiring the
461department to provide as a public record any information
462concerning audits in progress or those records and files of the
463department described in this section which are currently the
464subject of pending investigation by the Department of Revenue or
465the Florida Department of Law Enforcement. It is specifically
466provided that the foregoing information shall be exempt from the
467provisions of s. 119.07(1) and shall be considered confidential
468pursuant to s. 213.053; however, the department may make
469available to the executive director of the Department of Highway
470Safety and Motor Vehicles or his or her designee, exclusively
471for official purposes in administering chapter 207, any
472information concerning any audit in progress, and the provisions
473of s. 213.053(8)(7) requiring a written agreement and
474maintenance of confidentiality by the recipient, and the penalty
475for breach of confidentiality, shall apply if the department
476makes such information available. Any officer, employee, or
477former officer or employee of the department who divulges any
478such information in any manner except for such official purposes
479or under s. 213.053 is guilty of a misdemeanor of the first
480degree, punishable as provided in s. 775.082 or s. 775.083.
481     Section 4.  Section 409.2577, Florida Statutes, is amended
482to read:
483     409.2577  Parent locator service.--The department shall
484establish a parent locator service to assist in locating parents
485who have deserted their children and other persons liable for
486support of dependent children. The department shall use all
487sources of information available, including the Federal Parent
488Locator Service, and may request and shall receive information
489from the records of any person or the state or any of its
490political subdivisions or any officer thereof. Any agency as
491defined in s. 120.52, any political subdivision, and any other
492person shall, upon request, provide the department any
493information relating to location, salary, insurance, social
494security, income tax, and employment history necessary to locate
495parents who owe or potentially owe a duty of support pursuant to
496Title IV-D of the Social Security Act. This provision shall
497expressly take precedence over any other statutory nondisclosure
498provision which limits the ability of an agency to disclose such
499information, except that law enforcement information as provided
500in s. 119.071(4)(d) is not required to be disclosed, and except
501that confidential taxpayer information possessed by the
502Department of Revenue shall be disclosed only to the extent
503authorized in s. 213.053(16)(15). Nothing in this section
504requires the disclosure of information if such disclosure is
505prohibited by federal law. Information gathered or used by the
506parent locator service is confidential and exempt from the
507provisions of s. 119.07(1). Additionally, the department is
508authorized to collect any additional information directly
509bearing on the identity and whereabouts of a person owing or
510asserted to be owing an obligation of support for a dependent
511child. The department shall, upon request, make information
512available only to public officials and agencies of this state;
513political subdivisions of this state, including any agency
514thereof providing child support enforcement services to non-
515Title IV-D clients; the custodial parent, legal guardian,
516attorney, or agent of the child; and other states seeking to
517locate parents who have deserted their children and other
518persons liable for support of dependents, for the sole purpose
519of establishing, modifying, or enforcing their liability for
520support, and shall make such information available to the
521Department of Children and Family Services for the purpose of
522diligent search activities pursuant to chapter 39. If the
523department has reasonable evidence of domestic violence or child
524abuse and the disclosure of information could be harmful to the
525custodial parent or the child of such parent, the child support
526program director or designee shall notify the Department of
527Children and Family Services and the Secretary of the United
528States Department of Health and Human Services of this evidence.
529Such evidence is sufficient grounds for the department to
530disapprove an application for location services.
531     Section 5.  Subsection (3) of section 607.0130, Florida
532Statutes, is amended to read:
533     607.0130  Powers of Department of State.--
534     (3)  The Department of State may, based upon its findings
535hereunder or as provided in s. 213.053(15)(14), bring an action
536in circuit court to collect any penalties, fees, or taxes
537determined to be due and owing the state and to compel any
538filing, qualification, or registration required by law. In
539connection with such proceeding the department may, without
540prior approval by the court, file a lis pendens against any
541property owned by the corporation and may further certify any
542findings to the Department of Legal Affairs for the initiation
543of any action permitted pursuant to s. 607.0505 which the
544Department of Legal Affairs may deem appropriate.
545     Section 6.  Subsection (3) of section 608.703, Florida
546Statutes, is amended to read:
547     608.703  Interrogatories by Department of State.--
548     (3)  The Department of State may, based upon its findings
549hereunder or as provided in s. 213.053(15)(14), bring an action
550in circuit court to collect any penalties, fees, or taxes
551determined to be due and owing the state and to compel any
552filing, qualification, or registration required by law. In
553connection with such proceeding, the department may, without
554prior approval by the court, file a lis pendens against any
555property owned by the corporation and may further certify any
556findings to the Department of Legal Affairs for the initiation
557of any action permitted pursuant to this chapter which the
558Department of Legal Affairs may deem appropriate.
559     Section 7.  Subsection (3) of section 617.01301, Florida
560Statutes, is amended to read:
561     617.01301  Powers of Department of State.--
562     (3)  The Department of State may, based upon its findings
563hereunder or as provided in s. 213.053(13)(12), bring an action
564in circuit court to collect any penalties, fees, or taxes
565determined to be due and owing the state and to compel any
566filing, qualification, or registration required by law. In
567connection with such proceeding the department may, without
568prior approval by the court, file a lis pendens against any
569property owned by the corporation and may further certify any
570findings to the Department of Legal Affairs for the initiation
571of any action permitted pursuant to s. 617.0503 which the
572Department of Legal Affairs may deem appropriate.
573     Section 8.  Subsection (2) of section 896.102, Florida
574Statutes, is amended to read:
575     896.102  Currency more than $10,000 received in trade or
576business; report required; noncompliance penalties.--
577     (2)  The Department of Revenue shall enforce compliance
578with the provisions of subsection (1) and is to be the custodian
579of all information and documents filed pursuant to subsection
580(1). Such information and documents are confidential and exempt
581from the provisions of s. 119.07(1) and s. 24(a), Art. I of the
582State Constitution; however, the department must provide any
583report filed under this section, or information contained
584therein, to federal, state, and local law enforcement and
585prosecutorial agencies, to the Department of Financial Services,
586and to the Office of Financial Regulation, and the information
587is subject to disclosure pursuant to subpoena as provided in s.
588213.053(9)(8).
589     Section 9.  This act shall take effect October 3, 2006.


CODING: Words stricken are deletions; words underlined are additions.