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Florida Statutes (Title XIV — Taxation and Finance)
1,080 sections.
Chapter 192 — TAXATION: GENERAL PROVISIONS
Chapter 193 — ASSESSMENTS
- 193.011 Factors to consider in deriving just valuation
- 193.015 Additional specific factor; effect of issuance or denial of permit to dredge, fill, or construct in state waters to their landward extent
- 193.016 Property appraiser’s assessment; effect of determinations by value adjustment board
- 193.017 Low-income housing tax credit
- 193.018 Land owned by a community land trust used to provide affordable housing; assessment; structural improvements, condominium parcels, and cooperative parcels
- 193.023 Duties of the property appraiser in making assessments
- 193.024 Deputy property appraisers
- 193.052 Preparation and serving of returns
- 193.062 Dates for filing returns
- 193.063 Extension of date for filing tangible personal property tax returns
- 193.072 Penalties for improper or late filing of returns and for failure to file returns
- 193.073 Erroneous returns; estimate of assessment when no return filed
- 193.074 Confidentiality of returns
- 193.075 Mobile homes and recreational vehicles
- 193.077 Notice of new, rebuilt, or expanded property
- 193.085 Listing all property
- 193.092 Assessment of property for back taxes
- 193.102 Lands subject to tax sale certificates; assessments; taxes not extended
- 193.114 Preparation of assessment rolls
- 193.116 Municipal assessment rolls
- 193.122 Certificates of value adjustment board and property appraiser; extensions on the assessment rolls
- 193.132 Prior assessments validated
- 193.133 Effect of mortgage fraud on property assessments
- 193.155 Homestead assessments
- 193.0235 Ad valorem taxes and non-ad valorem assessments against subdivision property
- 193.0237 Assessment of multiple parcel buildings
- 193.441 Legislative intent; findings and declaration
- 193.451 Annual growing of agricultural crops, nonbearing fruit trees, nursery stock; taxability
- 193.461 Agricultural lands; classification and assessment; mandated eradication or quarantine program; natural disasters
- 193.462 Agricultural lands; annual application process; extenuating circumstances; waivers
- 193.481 Assessment of mineral, oil, gas, and other subsurface rights
- 193.501 Assessment of lands subject to a conservation easement, environmentally endangered lands, or lands used for outdoor recreational or park purposes when land development rights have been conveyed or conservation restrictions have been covenanted
- 193.503 Classification and assessment of historic property used for commercial or certain nonprofit purposes
- 193.505 Assessment of historically significant property when development rights have been conveyed or historic preservation restrictions have been covenanted
- 193.621 Assessment of pollution control devices
- 193.623 Assessment of building renovations for accessibility to the physically handicapped
- 193.624 Assessment of renewable energy source devices
- 193.625 High-water recharge lands; classification and assessment
- 193.703 Reduction in assessment for living quarters of parents or grandparents
- 193.1142 Approval of assessment rolls
- 193.1145 Interim assessment rolls
- 193.1147 Performance review panel
- 193.1551 Assessment of certain homestead property damaged in 2004 named storms
- 193.1554 Assessment of nonhomestead residential property
- 193.1555 Assessment of certain residential and nonresidential real property
- 193.1556 Notice of change of ownership or control required
- 193.4516 Assessment of citrus packinghouse and processor equipment rendered unused due to citrus greening
- 193.4517 Assessment of agricultural equipment rendered unable to be used due to Hurricane Michael
- 193.4518 Assessment of agricultural equipment rendered unable to be used due to Hurricane Idalia
- 193.4613 Agricultural lands used in production of aquaculture; assessment
- 193.4615 Assessment of obsolete agricultural equipment
- 193.6255 Applicability of duties of property appraisers and clerks of the court pursuant to high-water recharge areas
Chapter 194 — ADMINISTRATIVE AND JUDICIAL REVIEW OF PROPERTY TAXES
Chapter 195 — PROPERTY ASSESSMENT ADMINISTRATION AND FINANCE
Chapter 196 — EXEMPTION
- 196.001 Property subject to taxation
- 196.002 Legislative intent
- 196.011 Annual application required for exemption
- 196.012 Definitions
- 196.015 Permanent residency; factual determination by property appraiser
- 196.021 Tax returns to show all exemptions and claims
- 196.24 Exemption for disabled ex-servicemember or surviving spouse; evidence of disability
- 196.26 Exemption for real property dedicated in perpetuity for conservation purposes
- 196.28 Cancellation of delinquent taxes upon lands used for road purposes, etc
- 196.29 Cancellation of certain taxes on real property acquired by a county, school board, charter school governing board, or community college district board of trustees
- 196.031 Exemption of homesteads
- 196.31 Taxes against state properties; notice
- 196.32 Executive Office of the Governor; consent required to certain assessments
- 196.041 Extent of homestead exemptions
- 196.061 Rental of homestead to constitute abandonment
- 196.071 Homestead exemptions; claims by members of armed forces
- 196.075 Additional homestead exemption for persons 65 and older
- 196.081 Exemption for certain permanently and totally disabled veterans and for surviving spouses of veterans; exemption for surviving spouses of first responders who die in the line of duty
- 196.082 Discounts for disabled veterans; surviving spouse carryover
- 196.091 Exemption for disabled veterans confined to wheelchairs
- 196.092 Verification of eligibility for certain disabled veterans and surviving spouses
- 196.095 Exemption for a licensed child care facility operating in an enterprise zone
- 196.101 Exemption for totally and permanently disabled persons
- 196.102 Exemption for certain totally and permanently disabled first responders; surviving spouse carryover
- 196.111 Property appraisers may notify persons entitled to homestead exemption; publication of notice; costs
- 196.121 Homestead exemptions; forms
- 196.131 Homestead exemptions; claims
- 196.141 Homestead exemptions; duty of property appraiser
- 196.151 Homestead exemptions; approval, refusal, hearings
- 196.161 Homestead exemptions; lien imposed on property of person claiming exemption although not a permanent resident
- 196.171 Homestead exemptions; city officials
- 196.173 Exemption for deployed servicemembers
- 196.181 Exemption of household goods and personal effects
- 196.182 Exemption of renewable energy source devices
- 196.183 Exemption for tangible personal property
- 196.185 Exemption of inventory
- 196.192 Exemptions from ad valorem taxation
- 196.193 Exemption applications; review by property appraiser
- 196.194 Value adjustment board; notice; hearings; appearance before the board
- 196.195 Determining profit or nonprofit status of applicant
- 196.196 Determining whether property is entitled to charitable, religious, scientific, or literary exemption
- 196.197 Additional provisions for exempting property used by hospitals, nursing homes, and homes for special services
- 196.198 Educational property exemption
- 196.199 Government property exemption
- 196.202 Property of widows, widowers, blind persons, and persons totally and permanently disabled
- 196.295 Property transferred to exempt governmental unit; tax payment into escrow; taxes due from prior years
- 196.1961 Exemption for historic property used for certain commercial or nonprofit purposes
- 196.1975 Exemption for property used by nonprofit homes for the aged
- 196.1976 Provisions of ss. 196.197(1) or (2) and 196.1975; severability
- 196.1977 Exemption for property used by proprietary continuing care facilities
- 196.1978 Affordable housing property exemption
- 196.1979 County and municipal affordable housing property exemption
- 196.1983 Charter school exemption from ad valorem taxes
- 196.1985 Labor organization property exemption
- 196.1986 Community centers exemption
- 196.1987 Biblical history display property exemption
- 196.1993 Certain agreements with local governments for use of public property; exemption
- 196.1995 Economic development ad valorem tax exemption
- 196.1996 Economic development ad valorem tax exemption; effect of ch. 94-136
- 196.1997 Ad valorem tax exemptions for historic properties
- 196.1998 Additional ad valorem tax exemptions for historic properties open to the public
- 196.1999 Space laboratories and carriers; exemption
- 196.2001 Not-for-profit sewer and water company property exemption
- 196.2002 Exemption for s. 501(c)(12) not-for-profit water and wastewater systems
- 196.19781 Affordable housing exemption for properties owned by this state
- 196.19782 Exemption for affordable housing on governmental property
Chapter 197 — TAX COLLECTIONS, SALES, AND LIENS
Chapter 198 — ESTATE TAXES
- 198.01 Definitions
- 198.02 Tax upon estates of resident decedents
- 198.03 Tax upon estates of nonresident decedents
- 198.04 Tax upon estates of alien decedents
- 198.05 Administration of law by Department of Revenue
- 198.06 Examination of books, papers, records, or memoranda by the department
- 198.07 Appointment of agents by department; bonds of agents; may administer oaths; credentials
- 198.08 Rules
- 198.11 Appointment of special appraisers
- 198.13 Tax return to be made in certain cases; certificate of nonliability
- 198.14 Failure to make return; extension of time for filing
- 198.015 Domicile of decedent
- 198.15 When tax due; extension; interest; penalty
- 198.16 Notice of determination of deficiency in federal tax to be filed with department
- 198.17 Deficiency; hearing by department
- 198.18 Failure to pay tax; penalties; delinquent or deficient taxes, interest
- 198.19 Receipts for taxes
- 198.20 Failure to pay tax when due, department’s warrant, etc
- 198.021 Tax upon generation-skipping transfers of residents
- 198.21 Tax due payable from entire estate; third persons
- 198.22 Lien for unpaid taxes
- 198.23 Personal liability of personal representative
- 198.24 Sale of real estate by personal representative to pay tax
- 198.25 Actions to enforce payment of tax
- 198.26 No discharge of personal representative until tax is paid
- 198.28 Time for assessment of tax
- 198.29 Refunds of excess tax paid
- 198.30 Circuit judge to report names of decedents, etc
- 198.031 Tax upon generation-skipping transfers of nonresidents
- 198.31 Duties and powers of corporate personal representatives of nonresident decedents
- 198.32 Prima facie liability for tax
- 198.33 Discharge of estate, notice of lien, limitation on lien, etc
- 198.34 Disposition of proceeds from taxes
- 198.35 Interpretation and construction
- 198.36 Failure to produce records; penalty
- 198.37 Failure to make return; penalty
- 198.38 False return; penalty
- 198.39 False statement in return; penalty
- 198.40 Failure to pay tax, evasion of tax, etc.; penalty
- 198.41 Effectiveness of this chapter, etc
- 198.42 Short title
- 198.44 Certain exemptions from inheritance and estate taxes
- 198.155 Payment of tax on generation-skipping transfers
Chapter 199 — INTANGIBLE PERSONAL PROPERTY TAXES
Chapter 200 — DETERMINATION OF MILLAGE
Chapter 201 — EXCISE TAX ON DOCUMENTS
Chapter 202 — COMMUNICATIONS SERVICES TAX SIMPLIFICATION LAW
Chapter 203 — GROSS RECEIPTS TAXES
Chapter 205 — LOCAL BUSINESS TAXES
- 205.013 Short title
- 205.022 Definitions
- 205.023 Requirement to report status of fictitious name registration
- 205.032 Levy; counties
- 205.033 Conditions for levy; counties
- 205.042 Levy; municipalities
- 205.043 Conditions for levy; municipalities
- 205.044 Municipal business tax measured by gross receipts may continue
- 205.045 Transfer of administrative duties
- 205.053 Business tax receipts; dates due and delinquent; penalties
- 205.054 Business tax; partial exemption for engaging in business or occupation in enterprise zone
- 205.055 Exemptions; veterans, spouses of veterans and certain servicemembers, and low-income persons
- 205.063 Exemptions; motor vehicles
- 205.064 Farm, aquacultural, grove, horticultural, floricultural, tropical piscicultural, and tropical fish farm products; certain exemptions
- 205.065 Exemption; nonresident persons regulated by the Department of Business and Professional Regulation
- 205.066 Exemptions; employees
- 205.067 Exemptions; broker associates and sales associates
- 205.162 Exemption allowed certain disabled persons, the aged, and widows with minor dependents
- 205.191 Religious tenets; exemption
- 205.192 Charitable, etc., organizations; occasional sales, fundraising; exemption
- 205.193 Mobile home setup operations; local business tax receipt prohibited; exception
- 205.194 Prohibition of local business tax receipt without exhibition of state license or registration
- 205.196 Pharmacies and pharmacists
- 205.0315 Ordinance adoption after October 1, 1995
- 205.0532 Revocation or refusal to renew; doing business with Cuba
- 205.0535 Reclassification and rate structure revisions
- 205.0536 Distribution of county revenues
- 205.0537 Vending and amusement machines
- 205.1965 Assisted living facilities
- 205.1967 Prerequisite for issuance of pest control business tax receipt
- 205.1969 Health studios; consumer protection
- 205.1971 Sellers of travel; consumer protection
- 205.1973 Telemarketing businesses; consumer protection
- 205.1975 Household moving services; consumer protection
Chapter 206 — MOTOR AND OTHER FUEL TAXES
- 206.01 Definitions
- 206.02 Application for license; temporary license; terminal suppliers, importers, exporters, blenders, biodiesel manufacturers, and wholesalers
- 206.03 Licensing of terminal suppliers, importers, exporters, and wholesalers
- 206.04 License number and cards; penalties
- 206.05 Bond required of licensed terminal supplier, importer, exporter, or wholesaler
- 206.06 Estimate of amount of fuel taxes due and unpaid
- 206.07 Suits for collection of unpaid taxes
- 206.08 Reports from persons who do not purchase tax-free motor fuel
- 206.09 Reports from carriers transporting motor fuel or similar products
- 206.10 Reports to be filed whether taxes due or not
- 206.11 Penalties
- 206.12 Retention of records; all persons that purchase, import, export, use, sell, or store motor fuel
- 206.13 Refund or credit of taxes erroneously paid or illegally collected
- 206.14 Inspection of records; audits; hearings; forms; rules and regulations
- 206.15 Fuel taxes a lien on property
- 206.16 Officer selling property
- 206.17 Department to furnish certificates of liens
- 206.18 Discontinuance or transfer of business; liability of tax, procedure; penalty for violation
- 206.20 Transportation of motor fuel over public highways
- 206.021 Application for license; carriers
- 206.21 Trial of issues interposed by defense; sale, etc
- 206.022 Application for license; terminal operators
- 206.22 Restraining and enjoining violations
- 206.23 Tax; must be stated separately
- 206.24 Department and agents may make arrests, seize property, and execute warrants
- 206.025 Application by person whose license has been canceled; procedure
- 206.25 Method for collection of tax cumulative
- 206.026 Certain persons prohibited from holding a terminal supplier, importer, exporter, blender, carrier, terminal operator, or wholesaler license; suspension and revocation
- 206.027 Licenses not assignable
- 206.27 Records and files as public records
- 206.028 Costs of investigation; department to charge applicants; contracts with private companies authorized
- 206.28 Exchange of information among the states
- 206.41 State taxes imposed on motor fuel
- 206.42 Aviation gasoline exempt from excise tax; rocket fuel
- 206.43 Terminal supplier, importer, exporter, blender, and wholesaler to report to department monthly; deduction
- 206.44 Penalty and interest for failure to report on time; penalty and interest on tax deficiencies
- 206.045 Licensing period
- 206.45 Payment of tax into State Treasury
- 206.46 State Transportation Trust Fund
- 206.47 Distribution of constitutional fuel tax pursuant to State Constitution
- 206.48 Reports required of terminal suppliers, importers, exporters, blenders, and wholesalers
- 206.49 Invoice to show whether or not tax paid; liability
- 206.051 Importer and exporter; credit authorization and bonding requirements
- 206.052 Export of tax-free fuels
- 206.054 Payment of taxes by importers
- 206.055 Departmental powers; cancellation of licenses; surrender of bond; interstate enforcement agreements
- 206.56 Unlawful use of tax collected; theft of state funds
- 206.59 Department to make rules; powers
- 206.60 County tax on motor fuel
- 206.61 Municipal taxes, limited
- 206.62 Certain sales to United States tax-exempt; rules and regulations
- 206.63 Definitions; s. 206.64
- 206.64 Refunds on fuel used for agricultural or commercial fishing purposes
- 206.075 Department’s warrant for collection of unpaid taxes
- 206.85 Purpose
- 206.86 Definitions
- 206.87 Levy of tax
- 206.88 Appropriation for expenses of administration
- 206.90 Bond required of terminal suppliers, importers, and wholesalers
- 206.91 Tax reports; computation and payment of tax
- 206.92 Surrender of bond or license
- 206.93 Penalty for failure to report and pay taxes promptly
- 206.94 Department may estimate diesel fuels sold or used
- 206.095 Reports from terminal operators
- 206.96 Reports from Department of Highway Safety and Motor Vehicles
- 206.97 Applicability of specified sections of part I
- 206.175 Foreclosure of liens
- 206.199 Transportation of motor fuel by pipeline or marine vessel
- 206.204 Transportation of motor fuel by boats over the navigable waters of this state
- 206.205 Forfeiture of vehicles and boats illegally transporting or delivering motor fuel
- 206.215 Costs and expenses of proceedings
- 206.0261 Retaining all or portion of tax reduction amount or interference with tax reduction benefit prohibited
- 206.404 License requirements for retail dealers and resellers; penalty
- 206.413 Liability for tax; interstate agreement; penalties
- 206.414 Collection of certain taxes; prohibited credits and refunds
- 206.416 Change in state destination
- 206.485 Tracking system reporting requirements
- 206.605 Municipal tax on motor fuel
- 206.606 Distribution of certain proceeds
- 206.608 State Comprehensive Enhanced Transportation System Tax; deposit of proceeds; distribution
- 206.609 Transfer of funds to the Agricultural Emergency Eradication Trust Fund
- 206.625 Return of tax to municipalities, counties, and school districts
- 206.626 Refunds to ethanol dealers
- 206.872 Liability for tax; interstate agreement
- 206.873 Backup tax
- 206.874 Exemptions
- 206.875 Allocation of tax
- 206.945 Settlement or compromise of tax, penalty, or interest
- 206.996 Monthly reports by natural gas fuel retailers; deductions
- 206.997 State and local alternative fuel user fee clearing trust funds; distribution
- 206.998 Applicability of specified sections of parts I and II
- 206.8735 Department authorized to inspect
- 206.8741 Dyeing and marking; notice requirements
- 206.8745 Credits and refund claims
- 206.9915 Legislative intent and general provisions
- 206.9925 Definitions
- 206.9931 Administrative provisions
- 206.9935 Taxes imposed
- 206.9941 Exemptions
- 206.9942 Refunds and credits
- 206.9943 Pollutant tax license
- 206.9945 Funds collected; disposition; department authority
- 206.9951 Definitions
- 206.9952 Application for license as a natural gas fuel retailer
- 206.9955 Levy of natural gas fuel tax
- 206.9965 Exemptions and refunds; natural gas fuel retailers
Chapter 207 — TAX ON OPERATION OF COMMERCIAL MOTOR VEHICLES
Chapter 210 — TAX ON TOBACCO PRODUCTS
- 210.01 Definitions
- 210.02 Cigarette tax imposed; collection
- 210.03 Prohibition against levying of cigarette taxes by municipalities
- 210.04 Construction; exemptions; collection
- 210.05 Preparation and sale of stamps; discount
- 210.06 Affixation of stamps; presumption
- 210.07 Machines
- 210.08 Bond for payment of taxes
- 210.09 Records to be kept; reports to be made; examination
- 210.10 General powers of the Division of Alcoholic Beverages and Tobacco
- 210.011 Cigarette surcharge levied; collection
- 210.11 Refunds; sales of stamps and payment of tax
- 210.12 Seizures; forfeiture proceedings
- 210.13 Determination of tax on failure to file a return
- 210.14 Warrant for collection of taxes
- 210.15 Permits
- 210.16 Revocation or suspension of permit
- 210.18 Penalties for tax evasion; reports by sheriffs
- 210.19 Records to be kept by division
- 210.20 Employees and assistants; distribution of funds
- 210.021 Payment of taxes by certified check or electronic funds transfer
- 210.22 Declaration of legislative intent
- 210.25 Definitions
- 210.30 Tax on tobacco products; exemptions
- 210.31 Payment of taxes by electronic funds transfer
- 210.32 Account; online system
- 210.35 Distributor’s license required; application; out-of-state applicant
- 210.40 License fees; surety bond; application for each place of business
- 210.45 Issuance, expiration, and display of licenses; license not transferable
- 210.50 Revocation or suspension of license
- 210.51 Renewal of permit
- 210.55 Distributors; monthly reports
- 210.60 Books, records, and invoices to be kept and preserved; inspection by agents of division
- 210.65 Penalties for tax evasion
- 210.67 Refunds
- 210.70 Disposition of funds
- 210.75 Administration
- 210.085 Transactions only with permitted manufacturers, importers, distributing agents, dealers, and retail dealers
- 210.095 Mail order, Internet, and remote sales of tobacco products; age verification
- 210.151 Initial temporary cigarette permits
- 210.161 Examination of records
- 210.181 Civil penalties
- 210.185 Prohibition on sale or distribution of cigarettes; criminal penalties; administrative sanctions; applicability
- 210.201 H. Lee Moffitt Cancer Center and Research Institute facilities; establishment; funding
- 210.205 Cigarette tax distribution reporting
- 210.276 Surcharge on tobacco products
- 210.405 Initial temporary permits for other tobacco products
- 210.1605 Renewal of permit
- 210.1801 Exempt cigarettes for members of recognized Indian tribes
Chapter 211 — TAX ON PRODUCTION OF OIL AND GAS AND SEVERANCE OF SOLID MINERALS
Chapter 212 — TAX ON SALES, USE, AND OTHER TRANSACTIONS
- 212.01 Short title
- 212.02 Definitions
- 212.03 Transient rentals tax; rate, procedure, enforcement, exemptions
- 212.04 Admissions tax; rate, procedure, enforcement
- 212.05 Sales, storage, use tax
- 212.06 Sales, storage, use tax; collectible from dealers; “dealer” defined; dealers to collect from purchasers; legislative intent as to scope of tax
- 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
- 212.08 Sales, rental, use, consumption, distribution, and storage tax; specified exemptions
- 212.09 Trade-ins deducted; exception
- 212.11 Tax returns and regulations
- 212.12 Dealer’s credit for collecting tax; penalties for noncompliance; powers of Department of Revenue in dealing with delinquents; rounding; records required
- 212.13 Records required to be kept; power to inspect; audit procedure
- 212.14 Departmental powers; hearings; distress warrants; bonds; subpoenas and subpoenas duces tecum
- 212.15 Taxes declared state funds; penalties for failure to remit taxes; due and delinquent dates; judicial review
- 212.16 Importation of goods; permits; seizure for noncompliance; procedure; review
- 212.17 Tax credits or refunds
- 212.18 Administration of law; registration of dealers; rules
- 212.19 All state agencies to cooperate in administration of law
- 212.20 Funds collected, disposition; additional powers of department; operational expense; refund of taxes adjudicated unconstitutionally collected
- 212.21 Declaration of legislative intent
- 212.051 Equipment, machinery, and other materials for pollution control; not subject to sales or use tax
- 212.052 Research or development costs; exemption
- 212.054 Discretionary sales surtax; limitations, administration, and collection
- 212.055 Discretionary sales surtaxes; legislative intent; authorization and use of proceeds
- 212.081 Legislative intent
- 212.084 Review of exemption certificates; reissuance; specified expiration date; temporary exemption certificates
- 212.085 Fraudulent claim of exemption; penalties
- 212.096 Sales, rental, storage, use tax; enterprise zone jobs credit against sales tax
- 212.097 Urban High-Crime Area Job Tax Credit Program
- 212.098 Rural Job Tax Credit Program
- 212.099 Credit for contributions to eligible nonprofit scholarship-funding organizations
- 212.133 Information reports required for sales of alcoholic beverages and tobacco products
- 212.134 Information returns relating to payment-card and third party network transactions
- 212.151 Jurisdiction of suits for violation of Florida Revenue Act of 1949; collection of tax; service on retailers, dealers or vendors not qualified to do business in state
- 212.181 Determination of business address situs, distributions, and adjustments
- 212.183 Rules for self-accrual of sales tax
- 212.184 Rule of construction; disclosure of privileged information
- 212.185 Sales tax hotline
- 212.186 Registration number and resale certificate verification; toll-free number; information system; dealer education
- 212.202 Renaming and continuation of certain funds
- 212.205 Sales tax distribution reporting
- 212.211 Savings provision
- 212.0305 Convention development taxes; intent; administration; authorization; use of proceeds
- 212.0306 Local option food and beverage tax; procedure for levying; authorized uses; administration
- 212.0501 Tax on diesel fuel for business purposes; purchase, storage, and use
- 212.0506 Taxation of service warranties
- 212.0515 Sales from vending machines; sales to vending machine operators; special provisions; registration; penalties
- 212.0596 Taxation of remote sales
- 212.0597 Maximum tax on fractional aircraft ownership interests
- 212.0598 Special provisions; air carriers
- 212.0601 Use taxes of vehicle dealers
- 212.0602 Education; limited exemption
- 212.0606 Rental car surcharge
- 212.0801 Qualified aircraft exemption
- 212.0821 Legislative intent that political subdivisions and public libraries use their sales tax exemption certificates for purchases on behalf of specified groups
- 212.1831 Credit for contributions to eligible nonprofit scholarship-funding organizations
- 212.1832 Credit for contributions to eligible nonprofit scholarship-funding organizations
- 212.1833 Credit for contributions to the New Worlds Reading Initiative
- 212.1834 Credit for contributions to eligible charitable organizations
- 212.1835 Child care tax credits
- 212.03055 Super majority vote required for levy at rate in excess of 2 percent under ch. 95-290
- 212.05011 Combined rate for tax collected pursuant to ss. 203.01(1)(b)4. and 212.05(1)(e)1.c
- 212.05965 Taxation of marketplace sales
Chapter 213 — STATE REVENUE LAWS: GENERAL PROVISIONS
Chapter 215 — FINANCIAL MATTERS: GENERAL PROVISIONS
- 215.01 Fiscal year
- 215.02 Manner of paying money into the Treasury
- 215.03 Party to be reimbursed on reversal of judgment for state
- 215.04 Department of Financial Services to report delinquents
- 215.05 Department of Financial Services to certify accounts of delinquents
- 215.06 Certified accounts of delinquents as evidence
- 215.07 Preference of state in case of insolvency
- 215.08 Delinquent collectors to be reported to state attorney
- 215.09 Delinquent collectors; forfeiture of commissions
- 215.10 Delinquent collectors; suspension
- 215.11 Defaulting officers; Department of Financial Services to report to clerk
- 215.12 Defaulting officers; duty of clerk
- 215.15 School appropriations to have priority
- 215.16 Appropriations from General Revenue Fund for public schools, state institutions of higher learning, and community colleges; reduction
- 215.18 Transfers between funds; limitation
- 215.20 Certain income and certain trust funds to contribute to the General Revenue Fund
- 215.22 Certain income and certain trust funds exempt
- 215.23 When contributions to be made
- 215.24 Exemptions where federal contributions or private grants
- 215.25 Manner of contributions; rules and regulations
- 215.26 Repayment of funds paid into State Treasury through error
- 215.28 United States securities, purchase by state and county officers and employees; deductions from salary
- 215.31 State funds; deposit in State Treasury
- 215.32 State funds; segregation
- 215.34 State funds; noncollectible items; procedure
- 215.35 State funds; warrants and their issuance
- 215.36 State funds; laws not repealed
- 215.37 Department of Business and Professional Regulation and the boards to be financed from fees collected; deposit of funds; service charge; appropriation
- 215.42 Purchases from appropriations, proof of delivery
- 215.43 Public bonds, notes, and other securities
- 215.44 Board of Administration; powers and duties in relation to investment of trust funds
- 215.45 Sale and exchange of securities
- 215.47 Investments; authorized securities; loan of securities
- 215.48 Consent and ratification of appropriate board, agency, or of the judicial branch
- 215.49 Making funds available for investment
- 215.50 Custody of securities purchased; income
- 215.51 Investment accounts; changes, notice, etc
- 215.52 Rules and regulations
- 215.53 Powers of existing officers and boards, the judicial branch, and agencies not affected
- 215.55 Federal Use of State Lands Trust Fund; county distribution
- 215.57 Short title
- 215.58 Definitions relating to State Bond Act
- 215.59 State bonds, revenue bonds; issuance
- 215.60 State bonds for financing road acquisition and construction
- 215.61 State system of public education capital outlay bonds
- 215.62 Division of Bond Finance
- 215.63 Transfer to division of assets and liabilities of the Revenue Bond Department of Development Commission
- 215.64 Powers of the division
- 215.65 Bond Fee Trust Fund, expenditures; schedule of fees
- 215.66 Request for issuance of bonds; procedure requirements
- 215.67 Issuance of state bonds
- 215.68 Issuance of bonds; form; maturity date, execution, sale
- 215.69 State Board of Administration to administer funds
- 215.70 State Board of Administration to act in case of defaults
- 215.71 Application of bond proceeds
- 215.72 Covenants with bondholders
- 215.73 Approval of bond issue by State Board of Administration
- 215.74 Pledge of constitutional fuel tax; consent by counties and state agency supervising state road system
- 215.75 Bonds securities for public bodies
- 215.76 Exemption of bonds from taxation
- 215.77 Trust funds
- 215.78 Remedies
- 215.79 Refunding bonds
- 215.80 Annual report
- 215.81 Pledge of state
- 215.82 Validation; when required
- 215.83 Construction of State Bond Act
- 215.84 Government bonds; maximum rate of interest
- 215.85 Direct deposit of public funds
- 215.86 Management systems and controls
- 215.89 Charts of account
- 215.90 Short title
- 215.91 Florida Financial Management Information System; board; council
- 215.92 Definitions relating to Florida Financial Management Information System Act
- 215.93 Florida Financial Management Information System
- 215.94 Designation, duties, and responsibilities of functional owners
- 215.95 Financial Management Information Board
- 215.96 Coordinating council and design and coordination staff
- 215.97 Florida Single Audit Act
- 215.98 State debt fiscal responsibility
- 215.179 Solicitation of payment
- 215.195 Agency deposits relating to the Statewide Cost Allocation Plan
- 215.196 Architects Incidental Trust Fund; creation; assessment
- 215.197 Federal Grants Trust Fund
- 215.198 Operating Trust Fund
- 215.199 Audit and Warrant Clearing Trust Fund
- 215.211 Service charge; elimination or reduction for specified proceeds
- 215.245 Contracts with Federal Government; indemnification authorized in certain circumstances
- 215.311 State funds; exceptions
- 215.321 Regulatory Trust Fund
- 215.322 Acceptance of credit cards, charge cards, debit cards, or electronic funds transfers by state agencies, units of local government, and the judicial branch
- 215.405 State agencies and the judicial branch authorized to collect costs of fingerprinting
- 215.422 Payments, warrants, and invoices; processing time limits; dispute resolution; agency or judicial branch compliance
- 215.425 Extra compensation claims prohibited; bonuses; severance pay
- 215.431 Issuance of bond anticipation notes
- 215.441 Board of Administration; appointment of executive director
- 215.442 Executive director; reporting requirements; public meeting
- 215.444 Investment Advisory Council
- 215.471 Divestiture by the State Board of Administration; reporting requirements
- 215.472 Prohibited investments
- 215.473 Divestiture by the State Board of Administration; Sudan; Iran
- 215.474 Analyses of technology and growth investments
- 215.475 Investment policy statement
- 215.515 Investment accounts; charges for services
- 215.551 Federal Use of State Lands Trust Fund; county distribution; requests by counties
- 215.552 Federal Use of State Lands Trust Fund; land within military installations; county distribution
- 215.555 Florida Hurricane Catastrophe Fund
- 215.556 Exemption
- 215.557 Reports of insured values
- 215.559 Hurricane Loss Mitigation Program
- 215.605 State bonds for right-of-way acquisition or bridge construction
- 215.615 Fixed-guideway transportation systems funding
- 215.616 State bonds for federal aid highway construction
- 215.617 Bonds for state-funded infrastructure bank
- 215.618 Bonds for acquisition and improvement of land, water areas, and related property interests and resources
- 215.619 Bonds for Everglades restoration
- 215.655 Arbitrage Compliance Program, expenditures; schedule of fees
- 215.681 ESG bonds; prohibitions
- 215.684 Limitation on engaging services of securities broker or bond underwriter convicted of fraud
- 215.821 Issuance of bonds by state agencies
- 215.835 Rulemaking authority
- 215.845 Certain special laws establishing interest rates on bonds prohibited
- 215.855 Investment manager external communication
- 215.962 Standards for state agency use of card-based technology
- 215.964 Process for acquisition of commodities or services that include the use of card-based technology
- 215.965 Disbursement of state moneys
- 215.966 Refinancing of bonds
- 215.971 Agreements funded with federal or state assistance
- 215.981 Audits of state agency direct-support organizations and citizen support organizations
- 215.985 Transparency in government spending
- 215.986 Gold and silver coin as legal tender
- 215.3206 Trust funds; termination or re-creation
- 215.3207 Trust funds; establishment; criteria
- 215.3208 Trust funds; legislative review
- 215.4401 Board of Administration; public record exemptions
- 215.4701 Trademarks, copyrights, or patents
- 215.4702 Investments in publicly traded companies operating in Northern Ireland
- 215.4725 Prohibited investments; companies and other entities that boycott Israel
- 215.4735 Prohibited foreign investments
- 215.4754 Ethics requirements for investment advisers and managers and members of the Investment Advisory Council
- 215.4755 Certification and disclosure requirements for investment advisers and managers
- 215.5551 Reinsurance to Assist Policyholders program
- 215.5586 My Safe Florida Home Program
- 215.5587 My Safe Florida Home Program; public records exemption
- 215.5588 Florida Disaster Recovery Program
- 215.5595 Insurance Capital Build-Up Incentive Program
- 215.5602 James and Esther King Biomedical Research Program
- 215.55871 My Safe Florida Condominium Pilot Program
- 215.55952 Triennial report on economic impact of a 1-in-100-year hurricane
- 215.56005 Tobacco Settlement Financing Corporation
- 215.56021 Exemptions from public records and public meetings requirements; peer review panels
Chapter 218 — FINANCIAL MATTERS PERTAINING TO POLITICAL SUBDIVISIONS
Chapter 219 — COUNTY PUBLIC MONEY, HANDLING BY STATE AND COUNTY
Chapter 220 — INCOME TAX CODE