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The Florida Senate

2004 Florida Statutes

Section 202.26, Florida Statutes 2004

202.26  Department powers.--

(1)  The department shall administer and enforce the assessment and collection of the taxes, interest, and penalties collected under or imposed by this chapter.

(2)  The provisions of chapter 213 shall, as far as lawful and practicable, be applicable to the taxes imposed and administered under this chapter and to the collection thereof as if fully set out in this chapter. However, no provision of chapter 213 shall apply if it conflicts with any provision of this chapter.

(3)  To administer the tax imposed by this chapter, the department may adopt rules relating to:

(a)  The filing of returns and remittance of tax, including provisions concerning electronic funds transfer and electronic data interchange.

(b)  The determination of customer service addresses.

(c)  The interpretation or definition of any exemptions or exclusions from taxation granted by law.

(d)  Procedures for handling sales for resale and for determining the taxable status of discounts and rebates.

(e)  Methods for granting self-accrual authority to taxpayers.

(f)  The records and methods necessary for a dealer to demonstrate the exercise of due diligence as defined by s. 202.22(4)(b).

(g)  The creation of the database described in s. 202.22(2) and the certification and recertification of the databases as described in s. 202.22(3).

(h)  The registration of dealers.

(i)  The review of applications for, and the issuance of, direct-pay permits, and the returns required to be filed by holders thereof.

(4)  The executive director of the department is authorized, and all conditions are deemed met, to adopt emergency rules under ss. 120.536(1) and 120.54(4) to implement this chapter. Notwithstanding any other provision of law, such emergency rules shall remain effective for 6 months after the date of adoption and may be renewed during the pendency of procedures to adopt rules addressing the subject of the emergency rules.

History.--ss. 18, 58, ch. 2000-260; ss. 19, 38, ch. 2001-140.