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The Florida Senate

CS/HB 7105: Tax Administration

GENERAL BILL by Appropriations Committee ; Finance and Tax Subcommittee ; Caldwell

Tax Administration; Eliminates requirement for personal representative to file Florida estate tax return for decedents who die after December 31, 2012; provides for retroactive application; revises definition of term "phosphate-related expenses" to include additional uses for which county may expend phosphate tax proceeds; subjects dealer to monetary & criminal penalties for willful failure to collect certain taxes or fees after notice of duty to collect taxes or fees by DOR; deletes provisions relating to imposition of criminal penalties after notice by DOR of requirements to register as dealer or to collect taxes; makes technical & grammatical changes to provisions specifying penalties for making false or fraudulent return with intent to evade payment of tax or fee; defines term "person"; authorizes DOR to adopt rules relating to requirements for person to deposit cash, bond, or other security with department in order to ensure compliance with sales tax laws; subjects person to criminal penalties for willfully failing to register as dealer after notice by DOR; revises due date for funds collected by clerks of court to be transmitted to DOR; provides for retroactive application; revises maximum dollar amount of compromise authority that DOR may delegate to executive director.

Effective Date: 7/1/2013
Last Action: 4/30/2013 House - Laid on Table, companion bill(s) passed, see CS/CS/CS/HB 999 (Ch. 2013-92), CS/CS/SB 492 (Ch. 2013-172) -HJ 1016
Bill Text: PDF

Bill History

Date Chamber Action
3/15/2013 House • Filed
3/18/2013 House • Introduced -HJ 260
3/20/2013 House • Referred to Appropriations Committee -HJ 305
3/26/2013 House • On Committee agenda-- Appropriations Committee, 03/28/13, 4:00 pm, Webster Hall
3/28/2013 House • CS by- Appropriations Committee; YEAS 24 NAYS 0 -HJ 406
4/2/2013 House • Pending review of CS -under Rule 7.19(c)
• CS by Appropriations Committee read 1st time -HJ 402
4/3/2013 House • Placed on Calendar -HJ 413
4/29/2013 House • Placed on Special Order Calendar, 04/30/13
4/30/2013 House • Substituted CS/SB 1828 (Died in House returning Messages) -HJ 1016
• Laid on Table, companion bill(s) passed, see CS/CS/CS/HB 999 (Ch. 2013-92), CS/CS/SB 492 (Ch. 2013-172) -HJ 1016