State Revenue Laws: General Provisions

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  2. Florida Statutes
  3. Taxation and Finance
  4. State Revenue Laws: General Provisions

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Section
213.05

Department of Revenue; Control and Administration of Revenue Laws.

Section
213.06

Rules of Department; Circumstances Requiring Emergency Rules.

Section
213.015

Taxpayer Rights.

Section
213.018

Taxpayer Problem Resolution Program; Taxpayer Assistance Orders.

Section
213.025

Audits, Inspections, and Interviews.

Section
213.051

Service of Subpoenas.

Section
213.053

Confidentiality and Information Sharing.

Section
213.055

Declared Emergency; Waiver or Suspension of Specified Revenue Laws and Other Requirements.

Section
213.071

Certification Under Seal of Certain Records by Executive Director.

Section
213.0532

Information-Sharing Agreements With Financial Institutions.

Section
213.0535

Registration Information Sharing and Exchange Program.

Section
213.0537

Electronic Notification With Affirmative Consent.

Section
213.10

Deposit of Tax Moneys Collected.

Section
213.12

Certain State-Chartered Financial Institutions; Immunity From Certain State and Local Taxes.

Section
213.13

Electronic Remittance and Distribution of Funds Collected by Clerks of the Court.

Section
213.21

Informal Conferences; Compromises.

Section
213.22

Technical Assistance Advisements.

Section
213.23

Consent Agreements Extending the Period Subject to Assessment or Available for Refund.

Section
213.24

Accrual of Penalties and Interest on Deficiencies; Deficiency Billing Costs.

Section
213.25

Refunds; Credits; Right of Setoff.

Section
213.26

Contracts With County Tax Collectors.

Section
213.27

Contracts With Debt Collection Agencies and Certain Vendors.

Section
213.28

Contracts With Private Auditors.

Section
213.29

Failure to Collect and Pay Over Tax or Attempt to Evade or Defeat Tax.

Section
213.30

Compensation for Information Relating to a Violation of the Tax Laws.

Section
213.34

Authority to Audit.

Section
213.35

Books and Records.

Section
213.37

Authority to Require Sworn Statements.

Section
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.

Section
213.67

Garnishment.

Section
213.68

Garnishment; Collecting Entity of Counties Which Self-Administer Collection of Tourist Development Tax.

Section
213.69

Authority to Issue Warrants.

Section
213.70

Taxpayers’ Escrow Requirement.

Section
213.73

Manner and Conditions of Sale of Property Subject of a Levy by the Department of Revenue.

Section
213.74

Certificate of Sale; Deed of Real Property; Legal Effect.

Section
213.75

Application of Payments.

Section
213.131

Clerks of the Court Trust Fund Within the Department of Revenue.

Section
213.235

Determination of Interest on Deficiencies.

Section
213.255

Interest.

Section
213.256

Simplified Sales and Use Tax Administration Act.

Section
213.285

Certified Audits.

Section
213.295

Automated Sales Suppression Devices.

Section
213.345

Tolling of Periods During an Audit.

Section
213.692

Integrated Enforcement Authority.

Section
213.731

Collection Action; Notice; Taxpayer’s Protest and Review Rights.

Section
213.732

Jeopardy Findings and Assessments.

Section
213.733

Satisfaction of Warrant.

Section
213.755

Filing of Returns and Payment of Taxes by Electronic Means.

Section
213.756

Funds Collected Are State Tax Funds.

Section
213.757

Willful Failure to Pay Over Funds or Destruction of Records by Agent.

Section
213.758

Transfer of Tax Liabilities.

Section
213.2201

Publications by the Department.