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CS/SB 2788: Tax Administration [FPCC]

GENERAL BILL by Finance and Tax ; Haridopolos

Tax Administration [FPCC]; Revises the time for commencing actions to contest a tax matter. Revises the list of tax-related forms that a taxpayer has a right to keep confidential. Revises provisions relating to the tax exemption for building materials used to rehabilitate real property in enterprise zones. Provides an exemption from the sales and use tax for an aircraft that is temporarily used in this state, etc.

Effective Date: Upon becoming law except as otherwise provided
 Last Action: 5/2/2008 Senate - Died in Committee on Regulated Industries, Link/Iden/Sim/Compare passed, refer to CS/CS/HB 745 (Ch. 2008-193)
Bill Text: Web Page | PDF

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  • Bill History

    Date Chamber Action
    3/3/2008 Senate • Filed
    3/20/2008 Senate • Introduced, referred to Finance and Tax; Criminal Justice; Judiciary; General Government Appropriations -SJ 00310
    3/21/2008 Senate • On Committee agenda-- Finance and Tax, 03/26/08, 3:30 pm, 301-S --Temporarily postponed
    3/28/2008 Senate • On Committee agenda-- Finance and Tax, 04/02/08, 8:30 am, 301-S
    4/2/2008 Senate • CS by Finance and Tax; YEAS 4 NAYS 1 -SJ 00425; CS read 1st time on 04/03/08 -SJ 00444
    4/3/2008 Senate • Pending reference review under Rule 4.7(2)
    4/8/2008 Senate • Remaining references corrected to Regulated Industries; Community Affairs; Judiciary; General Government Appropriations -SJ 00495; Now in Regulated Industries
    5/2/2008 Senate • Died in Committee on Regulated Industries, Link/Iden/Sim/Compare passed, refer to CS/CS/HB 745 (Ch. 2008-193)

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  • CS/SB 2788, Committee Substitute 1 (Current Bill Version) Posted 4/3/2008 at 4:09 PM

    Bill Text:   Web Page | PDF
    Analyses:   Finance and Tax (Post-Meeting) 4/2/2008 (pdf)

    Related Bills (6)

    Bill Number Subject Filed By Relationship Last Action and Location
    H 745 (e2) Precourt Compare Last Action: 6/17/2008 Approved by Governor; Chapter No. 2008-193
    Location:
    H 1379 (e1) Tax on Sales, Use, and Other Transactions Poppell Compare Last Action: 5/2/2008 S Died in Messages
    Location:
    H 7001 Ad Valorem Tax Exemptions for Exempt Entities Government Efficiency & Accountability Council Compare Last Action: 5/2/2008 S Died in Messages, Link/Iden/Sim/Compare passed, refer to CS/CS/HB 745 (Ch. 2008-193)
    Location:
    H 7147 Tax Administration Government Efficiency & Accountability Council Compare Last Action: 5/2/2008 H Died on Calendar, Link/Iden/Sim/Compare passed, refer to CS/CS/HB 745 (Ch. 2008-193), CS/HB 909 (Ch. 2008-197)
    Location:
    S 884 Obsolete/Outdated Agency Plans/Reports/Programs [RPCC] Haridopolos Compare Last Action: 5/2/2008 S Died in Committee on Governmental Operations, Link/Iden/Sim/Compare passed, refer to HB 5085 (Ch. 2008-143), HB 7137 (Ch. 2008-250), CS/CS/SB 1286 (Ch. 2008-106)
    Location:
    S 2856 (c1) Sales Tax Exemption/Aircraft Temporarily in State [EPCC] Wise Compare Last Action: 5/2/2008 S Died in Committee on Finance and Tax
    Location:

    Citations - Statutes (31)

    Citation Catchline Location in Bill Location In Bill Help
    72.011 Jurisdiction of circuit courts in specific tax matters; administrative hearings and appeals; time for commencing action; parties; deposits.
    125.0104 Tourist development tax; procedure for levying; authorized uses; referendum; enforcement.
    192.0105 Taxpayer rights.
    196.192 Exemptions from ad valorem taxation.
    201.02 Tax on deeds and other instruments relating to real property or interests in real property.
    202.125 Sales of communications services; specified exemptions.
    212.03 Transient rentals tax; rate, procedure, enforcement, exemptions.
    212.0305 Convention development taxes; intent; administration; authorization; use of proceeds.
    212.031 Tax on rental or license fee for use of real property.
    212.055 Discretionary sales surtaxes; legislative intent; authorization and use of proceeds.
    212.07 Sales, storage, use tax; tax added to purchase price; dealer not to absorb; liability of purchasers who cannot prove payment of the tax; penalties; general exemptions.
    212.08 Sales, rental, use, consumption, distribution, and storage tax; specified exemptions.
    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.
    212.18 Administration of law; registration of dealers; rules.
    213.015 Taxpayer rights.
    213.053 Confidentiality and information sharing.
    213.054 Persons claiming tax exemptions or deductions; annual report.
    213.25 Refunds; credits; right of setoff.
    213.67 Garnishment.
    213.692
    213.758
    220.193 Florida renewable energy production credit.
    220.21 Returns and records; regulations.
    336.021 County transportation system; levy of ninth-cent fuel tax on motor fuel and diesel fuel.
    443.1215 Employers.
    443.1316 Unemployment tax collection services; interagency agreement.
    443.141 Collection of contributions and reimbursements.
    509.261 Revocation or suspension of licenses; fines; procedure.
    624.509 Premium tax; rate and computation.
    695.22 Daily schedule of deeds and conveyances filed for record to be furnished property appraiser.
    695.26 Requirements for recording instruments affecting real property.

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  • SB 2788, Original Filed Version Posted 3/3/2008 at 8:57 AM

    Bill Text:   Web Page | PDF
    Analyses:   None

    Proposed Committee Substitutes (1)

    PCS and Amendments Sponsor Filed Last Committee Action Format
    516968 - Proposed Committee Substitute Finance and Tax 3/31/2008
    4:34 PM     		Replaced by Committee Substitute
    4/2/2008    		 Web Page
    PDF
    hierarchy 792042 - Amendment (516968)
    		Finance and Tax
    (Haridopolos)     		4/1/2008
    8:17 AM     		Replaced by Committee Substitute
    4/2/2008     		Web Page
    PDF
    hierarchy 457608 - Amendment (516968)
    		Finance and Tax
    (Geller)     		4/1/2008
    8:46 AM     		Replaced by Committee Substitute
    4/2/2008     		Web Page
    PDF
    hierarchy 656922 - Amendment (516968)
    		Finance and Tax
    (Haridopolos)     		4/1/2008
    3:28 PM     		Replaced by Committee Substitute
    4/2/2008     		Web Page
    PDF
    hierarchy 493916 - Amendment (516968)
    		Finance and Tax
    (Haridopolos)     		4/2/2008
    4:28 PM     		Replaced by Committee Substitute
    4/2/2008     		Web Page
    PDF
    hierarchy 954940 - Amendment (516968)
    		Finance and Tax
    (Haridopolos)     		4/2/2008
    4:28 PM     		Replaced by Committee Substitute
    4/2/2008     		Web Page
    PDF
    hierarchy 891628 - Amendment (516968)
    		Finance and Tax
    (Geller)     		4/3/2008
    8:32 AM     		Unfavorable
    4/3/2008     		Web Page
    PDF

    Committee Amendments (13)

    Amendment Sponsor Filed Last Committee Action Format
    400072 - Amendment
    		Finance and Tax
    (Haridopolos)     		3/25/2008
    2:31 PM     		Replaced by Committee Substitute
    4/3/2008     		Web Page
    PDF
    hierarchy 555950 - Amendment to Amendment (400072)
    		Finance and Tax
    (Geller)     		3/26/2008
    7:10 PM     		Unfavorable
    4/3/2008     		Web Page
    PDF
    231738 - Amendment
    		Finance and Tax
    (Haridopolos)     		3/25/2008
    2:32 PM     		Replaced by Committee Substitute
    4/3/2008     		Web Page
    PDF
    676796 - Amendment
    		Finance and Tax
    (Haridopolos)     		3/25/2008
    2:32 PM     		Replaced by Committee Substitute
    4/3/2008     		Web Page
    PDF
    036904 - Amendment
    		Finance and Tax
    (Haridopolos)     		3/25/2008
    2:32 PM     		Replaced by Committee Substitute
    4/3/2008     		Web Page
    PDF
    749096 - Amendment
    		Finance and Tax
    (Haridopolos)     		3/25/2008
    2:32 PM     		Replaced by Committee Substitute
    4/3/2008     		Web Page
    PDF
    049318 - Amendment
    		Finance and Tax
    (Haridopolos)     		3/25/2008
    2:32 PM     		Replaced by Committee Substitute
    4/3/2008     		Web Page
    PDF
    370968 - Amendment
    		Finance and Tax
    (Haridopolos)     		3/25/2008
    2:33 PM     		Replaced by Committee Substitute
    4/3/2008     		Web Page
    PDF
    680584 - Amendment
    		Finance and Tax
    (Haridopolos)     		3/25/2008
    2:33 PM     		Replaced by Committee Substitute
    4/3/2008     		Web Page
    PDF
    570586 - Amendment
    		Finance and Tax
    (Haridopolos)     		3/25/2008
    2:33 PM     		Replaced by Committee Substitute
    4/3/2008     		Web Page
    PDF
    450210 - Amendment
    		Finance and Tax
    (Haridopolos)     		3/25/2008
    2:33 PM     		Replaced by Committee Substitute
    4/3/2008     		Web Page
    PDF
    070718 - Amendment
    		Finance and Tax
    (Haridopolos)     		3/25/2008
    2:33 PM     		Replaced by Committee Substitute
    4/3/2008     		Web Page
    PDF
    264872 - Amendment
    		Finance and Tax
    (Haridopolos)     		3/25/2008
    2:33 PM     		Replaced by Committee Substitute
    4/3/2008     		Web Page
    PDF

    Committee Votes (1)

    Date Committee Result
    4/2/2008 8:30 AM Finance and Tax View Vote Record

    Citations - Statutes (21)

    Citation Catchline Location in Bill Location In Bill Help
    72.011 Jurisdiction of circuit courts in specific tax matters; administrative hearings and appeals; time for commencing action; parties; deposits.
    192.0105 Taxpayer rights.
    201.02 Tax on deeds and other instruments relating to real property or interests in real property.
    212.07 Sales, storage, use tax; tax added to purchase price; dealer not to absorb; liability of purchasers who cannot prove payment of the tax; penalties; general exemptions.
    212.08 Sales, rental, use, consumption, distribution, and storage tax; specified exemptions.
    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.
    212.18 Administration of law; registration of dealers; rules.
    213.015 Taxpayer rights.
    213.053 Confidentiality and information sharing.
    213.054 Persons claiming tax exemptions or deductions; annual report.
    213.25 Refunds; credits; right of setoff.
    213.67 Garnishment.
    213.692
    213.758
    220.21 Returns and records; regulations.
    336.021 County transportation system; levy of ninth-cent fuel tax on motor fuel and diesel fuel.
    443.1215 Employers.
    443.1316 Unemployment tax collection services; interagency agreement.
    443.141 Collection of contributions and reimbursements.
    509.261 Revocation or suspension of licenses; fines; procedure.
    624.509 Premium tax; rate and computation.

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