SB 1406: Taxation [WPSC]
GENERAL BILL by Lawson
Taxation [WPSC]; Recreates the annual intangible personal property tax. Provides for imposition of the annual tax. Provides requirements for the basis of assessments and valuation of intangible personal property. Provides for a credit for taxes imposed by other states. Specifies requirements for taxable situs of intangible personal property. Provides rules and criteria to determine if a corporation is a member of a water's edge group, etc. APPROPRIATION: Indeterminate.
Last Action: 4/30/2010 Senate - Died in Committee on Banking and Insurance, companion bill(s) passed, see CS/SB 2126 (Ch. 2010-24)
Bill Text: Web Page | PDF
Bill History
| Date | Chamber | Action |
|---|---|---|
| 1/26/2010 | Senate |
• Filed |
| 2/3/2010 | Senate |
• Referred to Banking and Insurance; Finance and Tax; General Government Appropriations; Policy & Steering Committee on Ways and Means |
| 3/2/2010 | Senate |
• Introduced, referred to Banking and Insurance; Finance and Tax; General Government Appropriations; Policy & Steering Committee on Ways and Means -SJ 00099 |
| 4/30/2010 | Senate |
• Died in Committee on Banking and Insurance, companion bill(s) passed, see CS/SB 2126 (Ch. 2010-24) |
Related Bills
| Bill Number | Subject | Filed By | Relationship | Last Action and Location |
|---|---|---|---|---|
| H 675 | Taxation | Rehwinkel Vasilinda | Identical | Last Action: 4/30/2010 H Died in Finance & Tax Council, companion bill(s) passed, see CS/SB 2126 (Ch. 2010-24) |
| H 1009 (c1) | Florida Tax Credit Scholarship Program | Weatherford | Compare | Last Action: 4/7/2010 H Placed on Special Order Calendar; Substituted CS/SB 2126; Laid on Table, companion bill(s) passed, see CS/SB 2126 (Ch. 2010-24) -HJ 00617 |
| S 2126 (e2) | Negron | Compare | Last Action: 4/22/2010 Approved by Governor -SJ 00753; Chapter No. 2010-24 |
Committee Amendments
Floor Amendments
Bill Analyses
No Bill Analyses AvailableVote History - Committee
No Committee Vote History AvailableVote History - Floor
No Vote History AvailableCitations - Statutes (50)
| Citation | Catchline | Location in Bill Location In Bill Help |
|---|---|---|
| 28.35 | Florida Clerks of Court Operations Corporation. | |
| 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. | |
| 196.015 | Permanent residency; factual determination by property appraiser. | |
| 196.199 | Government property exemption. | |
| 199.0125 | ||
| 199.0235 | ||
| 199.0325 | ||
| 199.0335 | ||
| 199.0425 | ||
| 199.0525 | ||
| 199.0575 | ||
| 199.0625 | ||
| 199.1035 | ||
| 199.10555 | ||
| 199.1065 | ||
| 199.133 | Levy of nonrecurring tax. | |
| 199.1755 | ||
| 199.183 | Taxpayers exempt from nonrecurring taxes. | |
| 199.1855 | ||
| 199.218 | Books and records. | |
| 199.232 | Powers of department. | |
| 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. | |
| 213.053 | Confidentiality and information sharing. | |
| 213.054 | Persons claiming tax exemptions or deductions; annual report. | |
| 213.27 | Contracts with debt collection agencies and certain vendors. | |
| 220.03 | Definitions. | |
| 220.13 | "Adjusted federal income" defined. | |
| 220.131 | Adjusted federal income; affiliated groups. | |
| 220.136 | ||
| 220.1363 | ||
| 220.14 | Exemption. | |
| 220.15 | Apportionment of adjusted federal income. | |
| 220.183 | Community contribution tax credit. | |
| 220.1845 | Contaminated site rehabilitation tax credit. | |
| 220.187 | Credits for contributions to nonprofit scholarship-funding organizations. | |
| 220.191 | Capital investment tax credit. | |
| 220.192 | Renewable energy technologies investment tax credit. | |
| 220.193 | Florida renewable energy production credit. | |
| 220.51 | Promulgation of rules and regulations. | |
| 220.64 | Other provisions applicable to franchise tax. | |
| 376.30781 | Tax credits for rehabilitation of drycleaning-solvent-contaminated sites and brownfield sites in designated brownfield areas; application process; rulemaking authority; revocation authority. | |
| 650.05 | Plans for coverage of employees of political subdivisions. | |
| 733.702 | Limitations on presentation of claims. |
Citations - Constitution (0)
No Constitutional citations.
Citations - Chapter Law (0)
No Chapter Law citations.
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