Fla. Stat. ch. 213 – State Revenue Laws: General Provisions | Midpage

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Florida Statutes

Chapter 213

Fla. Stat. ch. 213

State Revenue Laws: General Provisions

213.01State revenue laws; legislative intent 213.015Taxpayer rights 213.018Taxpayer problem resolution program; taxpayer assistance orders 213.025Audits, inspections, and interviews 213.04Bond of executive director 213.05Department of Revenue; control and administration of revenue laws 213.0452Required reporting 213.051Service of subpoenas 213.053Confidentiality and information sharing 213.0535Registration Information Sharing and Exchange Program 213.054Persons claiming tax exemptions or deductions; annual report 213.06Rules of department; circumstances requiring emergency rules 213.055Declared emergency; waiver or suspension of specified revenue laws 213.065Rule adoption to implement ch. 89-171 213.066Rule adoption to implement ch. 92-319 213.071Certification under seal of certain records by executive director 213.10Deposit of tax moneys collected 213.12Certain state-chartered financial institutions; immunity from certain state and local taxes 213.21Informal conferences; compromises 213.22Technical assistance advisements 213.2201Publications by the department 213.23Consent agreements extending the period subject to assessment or available for refund 213.235Determination of interest on deficiencies 213.24Accrual of penalties and interest on deficiencies; deficiency billing costs 213.25Refunds; credits; right of setoff 213.26Contracts with county tax collectors 213.255Interest 213.27Contracts with debt collection agencies and certain vendors 213.28Contracts with private auditors 213.29Failure to collect and pay over tax or attempt to evade or defeat tax 213.30Compensation for information relating to a violation of the tax laws 213.285Certified audits 213.305Application of penalties provided by ss. 49-98 of ch. 87-6 213.31Corporation Tax Administration Trust Fund 213.34Authority to audit 213.35Books and records 213.37Authority to require sworn statements 213.50Failure to comply; revocation of corporate charter; refusal to reinstate charter 213.345Tolling of periods during an audit 213.69Authority to issue warrants 213.70Taxpayers' escrow requirement 213.67Garnishment 213.73Manner and conditions of sale of property subject of a levy by the Department of Revenue 213.68Garnishment; collecting entity of counties which self-administer collection of tourist development tax 213.731Collection action; notice; taxpayer's protest and review rights 213.732Jeopardy findings and assessments 213.733Satisfaction of warrant 213.74Certificate of sale; deed of real property; legal effect 213.75Application of payments 213.756Funds collected are state tax funds 213.755Payment of taxes by electronic funds transfer 213.757Willful failure to pay over funds or destruction of records by agent