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.
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 |
