Collections
Florida Statutes
XIV
Chapter 213
Fla. Stat. ch. 213
State Revenue Laws: General Provisions
Learn More
Log In
Sign Up
213.01
State revenue laws; legislative intent
Repealed
213.015
Taxpayer rights
213.018
Taxpayer problem resolution program; taxpayer assistance orders
213.025
Audits, inspections, and interviews
213.04
Bond of executive director
Repealed
213.0452
Required reporting
Repealed
213.05
Department of Revenue; control and administration of revenue laws
213.051
Service of subpoenas
213.053
Confidentiality and information sharing
213.0532
Information-sharing agreements with financial institutions
213.0535
Registration Information Sharing and Exchange Program
213.0537
Electronic notification with affirmative consent
213.054
Persons claiming tax exemptions or deductions; annual report
Repealed
213.055
Declared emergency; waiver or suspension of specified revenue laws and other requirements
213.06
Rules of department; circumstances requiring emergency rules
213.065
Rule adoption to implement ch. 89-171
Repealed
213.066
Rule adoption to implement ch. 92-319
Repealed
213.071
Certification under seal of certain records by executive director
213.10
Deposit of tax moneys collected
213.12
Certain state-chartered financial institutions; immunity from certain state and local taxes
213.13
Electronic remittance and distribution of funds collected by clerks of the court
213.131
Clerks of the Court Trust Fund within the Department of Revenue
213.21
Informal conferences; compromises
213.22
Technical assistance advisements
213.2201
Publications by the department
213.23
Consent agreements extending the period subject to assessment or available for refund
213.235
Determination of interest on deficiencies
213.24
Accrual of penalties and interest on deficiencies; deficiency billing costs
213.25
Refunds; credits; right of setoff
213.255
Interest
213.256
Simplified Sales and Use Tax Administration Act
213.26
Contracts with county tax collectors
213.27
Contracts with debt collection agencies and certain vendors
213.28
Contracts with private auditors
213.285
Certified audits
213.29
Failure to collect and pay over tax or attempt to evade or defeat tax
213.295
Automated sales suppression devices
213.30
Compensation for information relating to a violation of the tax laws
213.305
Application of penalties provided by ss. 49-98 of ch. 87-6
Repealed
213.31
Corporation Tax Administration Trust Fund
Repealed
213.34
Authority to audit
213.345
Tolling of periods during an audit
213.35
Books and records
213.37
Authority to require sworn statements
213.50
Failure to comply; revocation of corporate charter or license to operate a public lodging establishment or public food service establishment; refusal to reinstate charter or license
213.67
Garnishment
213.68
Garnishment; collecting entity of counties which self-administer collection of tourist development tax
213.69
Authority to issue warrants
213.692
Integrated enforcement authority
213.70
Taxpayers’ escrow requirement
213.73
Manner and conditions of sale of property subject of a levy by the Department of Revenue
213.731
Collection action; notice; taxpayer’s protest and review rights
213.732
Jeopardy findings and assessments
213.733
Satisfaction of warrant
213.74
Certificate of sale; deed of real property; legal effect
213.75
Application of payments
213.755
Filing of returns and payment of taxes by electronic means
213.756
Funds collected are state tax funds
213.757
Willful failure to pay over funds or destruction of records by agent
213.758
Transfer of tax liabilities