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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

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  • 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

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  • CS/HB 7105, Committee Substitute 1 (Current Bill Version) Posted 4/2/2013 at 9:42 AM

    Bill Text:   PDF
    Analyses:   None

    Related Bills (5)

    Bill Number Subject Filed By Relationship Last Action and Location Track Bills
    H 583 (c2) Estates Spano Compare Last Action: 4/30/2013 H Laid on Table, companion bill(s) passed, see CS/CS/SB 492 (Ch. 2013-172) -HJ 1006
    Location: Laid on Table     		Track This Bill
    H 999 (er) Environmental Regulation Patronis, Peters Compare Last Action: 5/30/2013 Chapter No. 2013-92
    Location: Became Law     		Track This Bill
    S 492 (er) Estates Hukill Compare Last Action: 6/17/2013 Chapter No. 2013-172
    Location: Became Law     		Track This Bill
    S 1684 (c2) Environmental Regulation Altman Compare Last Action: 5/2/2013 S Laid on Table, companion bill(s) passed, see CS/CS/CS/HB 999 (Ch. 2013-92) -SJ 1020
    Location: Laid on Table     		Track This Bill
    S 1828 (e2) Tax Administration Appropriations Compare Last Action: 5/3/2013 H Died in returning Messages, companion bill(s) passed, see CS/CS/CS/HB 999 (Ch. 2013-92), CS/CS/SB 492 (Ch. 2013-172)
    Location: In returning messages from Senate     		Track This Bill

    Citations - Statutes (11)

    Citation Catchline Location in Bill Location In Bill Help
    198.13 Tax return to be made in certain cases; certificate of nonliability. Page 3 (pdf)
    211.3103 Levy of tax on severance of phosphate rock; rate, basis, and distribution of tax. Page 3 (pdf)
    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. Page 4 (pdf)
    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. Page 7 (pdf)
    212.14 Departmental powers; hearings; distress warrants; bonds; subpoenas and subpoenas duces tecum. Page 10 (pdf)
    212.18 Administration of law; registration of dealers; rules. Page 11 (pdf)
    213.13 Electronic remittance and distribution of funds collected by clerks of the court. Page 17 (pdf)
    213.21 Informal conferences; compromises. Page 17 (pdf)
    213.295 Page 18 (pdf)
    443.131 Contributions. Page 20 (pdf)
    443.141 Collection of contributions and reimbursements. Page 21 (pdf)

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  • HB 7105, Original Filed Version Posted 3/15/2013 at 4:08 PM

    Bill Text:   PDF
    Analyses:   Appropriations Committee (Post-Meeting) 4/2/2013 (pdf)

    Related Bills (3)

    Bill Number Subject Filed By Relationship Last Action and Location Track Bills
    S 1828 Tax Administration Appropriations Similar Last Action: 5/3/2013 H Died in returning Messages, companion bill(s) passed, see CS/CS/CS/HB 999 (Ch. 2013-92), CS/CS/SB 492 (Ch. 2013-172)
    Location: In returning messages from Senate     		Track This Bill
    H 583 (c2) Estates Spano Compare Last Action: 4/30/2013 H Laid on Table, companion bill(s) passed, see CS/CS/SB 492 (Ch. 2013-172) -HJ 1006
    Location: Laid on Table     		Track This Bill
    S 492 (c2) Estates Hukill Compare Last Action: 6/17/2013 Chapter No. 2013-172
    Location: Became Law     		Track This Bill

    Committee Amendments (1)

    Amendment Sponsor Filed Last Committee Action Format
    043275 - Amendment
    Between lines 74 and 75, insert:     		Steube 3/27/2013
    8:08 PM     		Adopted without Objection
    3/28/2013     		PDF

    Citations - Statutes (10)

    Citation Catchline Location in Bill Location In Bill Help
    198.13 Tax return to be made in certain cases; certificate of nonliability. Page 3 (pdf)
    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. Page 3 (pdf)
    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. Page 7 (pdf)
    212.14 Departmental powers; hearings; distress warrants; bonds; subpoenas and subpoenas duces tecum. Page 9 (pdf)
    212.18 Administration of law; registration of dealers; rules. Page 11 (pdf)
    213.13 Electronic remittance and distribution of funds collected by clerks of the court. Page 16 (pdf)
    213.21 Informal conferences; compromises. Page 16 (pdf)
    213.295 Page 17 (pdf)
    443.131 Contributions. Page 19 (pdf)
    443.141 Collection of contributions and reimbursements. Page 21 (pdf)

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