Florida Statutes (Title XIV — Taxation and Finance)

1,087 sections.

• 192.001 Definitions
• 192.011 All property to be assessed
• 192.032 Situs of property for assessment purposes
• 192.037 Fee timeshare real property; taxes and assessments; escrow
• 192.042 Date of assessment
• 192.047 Date of filing
• 192.048 Electronic transmission
• 192.053 Lien for unpaid taxes
• 192.071 Administration of oaths
• 192.091 Commissions of property appraisers and tax collectors
• 192.102 Payment of property appraisers’ and collectors’ commissions
• 192.0105 Taxpayer rights
• 192.105 Unlawful disclosure of federal tax information; penalty
• 192.115 Performance review panel
• 192.123 Notification of veteran’s guardian
• 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 fruit packing and processing equipment rendered unused due to Hurricane Irma or 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
• 194.011 Assessment notice; objections to assessments
• 194.013 Filing fees for petitions; disposition; waiver
• 194.014 Partial payment of ad valorem taxes; proceedings before value adjustment board
• 194.015 Value adjustment board
• 194.032 Hearing purposes; timetable
• 194.034 Hearing procedures; rules
• 194.035 Special magistrates; property evaluators
• 194.036 Appeals
• 194.037 Disclosure of tax impact
• 194.171 Circuit court to have original jurisdiction in tax cases
• 194.181 Parties to a tax suit
• 194.192 Costs; interest on unpaid taxes; penalty
• 194.211 Injunction against tax sales
• 194.231 Parties in suits relating to distribution, etc., of funds to counties, etc
• 194.301 Challenge to ad valorem tax assessment
• 194.3015 Burden of proof
• 195.002 Supervision by Department of Revenue
• 195.0011 Short title
• 195.0012 Legislative intent
• 195.022 Forms to be prescribed by Department of Revenue
• 195.027 Rules and regulations
• 195.032 Establishment of standards of value
• 195.052 Research and tabulation of data
• 195.062 Manual of instructions
• 195.072 Cooperation with other state agencies
• 195.073 Classification of property
• 195.084 Information exchange
• 195.087 Property appraisers and tax collectors to submit budgets to Department of Revenue
• 195.092 Authority to bring and maintain suits
• 195.096 Review of assessment rolls
• 195.097 Postaudit notification of defects; supervision by the department
• 195.099 Periodic review
• 195.101 Withholding of state funds
• 195.207 Effect on levy of municipal taxes
• 195.0995 Use of sales transactions data; qualification; review
• 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
• 197.102 Definitions
• 197.103 Deputy tax collectors; appointment
• 197.122 Lien of taxes; application
• 197.123 Erroneous returns; notification of property appraiser
• 197.131 Correction of erroneous assessments
• 197.146 Uncollectible personal property taxes; correction of tax roll
• 197.152 Collection of unpaid or omitted taxes; interest amount; taxable value
• 197.162 Tax discount payment periods
• 197.172 Interest rate; calculation and minimum
• 197.182 Department of Revenue to pass upon and order refunds
• 197.192 Land not to be divided or plat filed until taxes paid
• 197.212 Minimum tax bill
• 197.217 Judicial sale; payment of taxes
• 197.222 Prepayment of estimated tax by installment method
• 197.243 Definitions relating to homestead property tax deferral
• 197.252 Homestead tax deferral
• 197.254 Annual notification to taxpayer
• 197.262 Deferred payment tax certificates
• 197.263 Change in ownership or use of property
• 197.272 Prepayment of deferred taxes
• 197.282 Distribution of payments
• 197.292 Construction
• 197.301 Penalties
• 197.312 Payment by mortgagee
• 197.319 Refund of taxes for residential improvements rendered uninhabitable by a catastrophic event
• 197.322 Delivery of ad valorem tax and non-ad valorem assessment rolls; notice of taxes; publication and mail
• 197.323 Extension of roll during adjustment board hearings
• 197.332 Duties of tax collectors; branch offices
• 197.333 When taxes due; delinquent
• 197.343 Tax notices; additional notice required
• 197.344 Lienholders; receipt of notices and delinquent taxes
• 197.363 Special assessments and service charges; optional method of collection
• 197.373 Payment of portion of taxes
• 197.374 Partial payment of current year taxes
• 197.383 Distribution of taxes
• 197.402 Advertisement of real or personal property with delinquent taxes
• 197.403 Proof of publication
• 197.412 Attachment of tangible personal property in case of removal
• 197.413 Delinquent personal property taxes; warrants; court order for levy and seizure of personal property; seizure; fees of tax collectors
• 197.414 Record of warrants and levies on tangible personal property
• 197.416 Continuing duty of the tax collector to collect delinquent tax warrants; limitation of actions
• 197.417 Sale of personal property after seizure
• 197.432 Sale of tax certificates for unpaid taxes
• 197.433 Duplicate certificates
• 197.442 Tax collector not to sell certificates on land on which taxes have been paid; penalty
• 197.443 Cancellation of tax certificates; correction of tax certificates
• 197.444 Cancellation of tax certificates; suit by holder
• 197.446 Payment of back taxes as condition precedent to cancellation of tax certificate held by county
• 197.447 Cancellation of tax liens held by the county on property of the United States and the State of Florida
• 197.462 Transfer of tax certificates held by individuals
• 197.472 Redemption of tax certificates
• 197.473 Disposition of unclaimed redemption moneys
• 197.482 Expiration of tax certificate
• 197.492 Errors and insolvencies report
• 197.502 Application for obtaining tax deed by holder of tax sale certificate; fees
• 197.512 Notice, form of publication for obtaining tax deed by holder
• 197.522 Notice to owner when application for tax deed is made
• 197.532 Fees for mailing additional notices, when application is made by holder
• 197.542 Sale at public auction
• 197.552 Tax deeds
• 197.562 Grantee of tax deed entitled to immediate possession
• 197.572 Certain easements survive tax sales and deeds
• 197.573 Survival of restrictions and covenants after tax sale
• 197.582 Disbursement of proceeds of sale
• 197.592 County delinquent tax lands; method and procedure for sale by county; certain lands conveyed to municipalities; extinction of liens
• 197.593 Corrective county deeds without consideration or further notice
• 197.602 Reimbursement required in challenges to the validity of a tax deed
• 197.603 Declaration of legislative findings and intent
• 197.2301 Payment of taxes prior to certified roll procedure
• 197.2421 Property tax deferral
• 197.2423 Application for property tax deferral; determination of approval or denial by tax collector
• 197.2425 Appeal of denied tax deferral
• 197.2524 Tax deferral for recreational and commercial working waterfront properties and affordable rental housing property
• 197.2526 Eligibility for tax deferral for affordable rental housing property
• 197.3225 Public records exemption; taxpayer e-mail addresses
• 197.3335 Tax payments when property is subject to adverse possession; refunds
• 197.3631 Non-ad valorem assessments; general provisions
• 197.3632 Uniform method for the levy, collection, and enforcement of non-ad valorem assessments
• 197.3635 Combined notice of ad valorem taxes and non-ad valorem assessments; requirements
• 197.4155 Delinquent personal property taxes; payment program
• 197.4325 Procedure when payment of taxes or tax certificates is dishonored
• 197.4725 Purchase of county-held tax certificates
• 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
• 199.133 Levy of nonrecurring tax
• 199.135 Due date and payment of nonrecurring tax
• 199.143 Future advances
• 199.145 Corrective mortgages; assignments; assumptions; refinancing
• 199.155 Valuation
• 199.183 Taxpayers exempt from nonrecurring taxes
• 199.202 Administration of law; rules
• 199.212 All state agencies to cooperate in administration of law
• 199.218 Books and records
• 199.232 Powers of department
• 199.262 Tax liens and garnishment
• 199.272 Suits for violation of this chapter; jurisdiction and service
• 199.282 Penalties for violation of this chapter
• 199.292 Disposition of intangible personal property taxes
• 199.303 Declaration of legislative intent
• 200.001 Millages; definitions and general provisions
• 200.011 Duty of county commissioners and school board in setting rate of taxation
• 200.065 Method of fixing millage
• 200.066 Newly created tax units
• 200.068 Certification of compliance with this chapter
• 200.069 Notice of proposed property taxes and non-ad valorem assessments
• 200.071 Limitation of millage; counties
• 200.081 Millage limitation; municipalities
• 200.091 Referendum to increase millage
• 200.101 Referendum for millage in excess of limits
• 200.141 Millage following consolidation of city and county functions
• 200.151 Millage to replace lost revenue
• 200.171 Mandamus to levy tax; limitations
• 200.181 Bond payments; tax levies; restrictions
• 201.01 Documents taxable, generally
• 201.02 Tax on deeds and other instruments relating to real property or interests in real property
• 201.07 Tax on bonds, debentures, and certificates of indebtedness
• 201.08 Tax on promissory or nonnegotiable notes, written obligations to pay money, or assignments of wages or other compensation; exception
• 201.09 Renewal of existing promissory notes and mortgages; exemption
• 201.10 Certificates of deposit issued by banks exempt
• 201.11 Administration of law by Department of Revenue
• 201.12 Duties of clerks of the circuit court
• 201.13 Department of Revenue to furnish stamps for tax for specified period
• 201.14 Cancellation of stamps when used
• 201.15 Distribution of taxes collected
• 201.16 Other laws made applicable to chapter
• 201.17 Penalties for failure to pay tax required
• 201.18 Penalties for illegal use of stamps
• 201.20 Penalties for illegally avoiding tax on notes
• 201.21 Notes and other written obligations exempt under certain conditions
• 201.22 Financing statements under chapter 679 of the Uniform Commercial Code
• 201.23 Foreign notes and other written obligations exempt
• 201.24 Obligations of municipalities, political subdivisions, and agencies of the state
• 201.25 Tax exemptions for certain loans
• 201.031 Discretionary surtax; administration and collection; Housing Assistance Loan Trust Fund; reporting requirements
• 201.091 Correction of prior error
• 201.132 Exceptions to use of stamps on recorded documents; county comptrollers and clerks of the circuit court
• 201.133 Payment of tax on documents not to be recorded; certificates of registration
• 201.165 Credit for tax paid to other states
• 201.0201 Interpretation of s. 201.02
• 201.0205 Counties that have implemented ch. 83-220; inapplicability of 10-cent tax increase by s. 2, ch. 92-317
• 202.10 Short title
• 202.11 Definitions
• 202.12 Sales of communications services
• 202.13 Intent
• 202.14 Credit against tax imposed
• 202.16 Payment
• 202.17 Registration
• 202.18 Allocation and disposition of tax proceeds
• 202.19 Authorization to impose local communications services tax
• 202.20 Local communications services tax conversion rates
• 202.21 Effective dates; procedures for informing dealers of communications services of tax levies and rate changes
• 202.22 Determination of local tax situs
• 202.23 Procedure on purchaser’s request for refund or credit of communications services taxes
• 202.24 Limitations on local taxes and fees imposed on dealers of communications services
• 202.25 Jurisdiction; dealers not qualified to do business in this state
• 202.26 Department powers
• 202.27 Return filing; rules for self-accrual
• 202.28 Credit for collecting tax; penalties
• 202.29 Bad debts
• 202.30 Payment of taxes by electronic funds transfer; filing of returns by electronic data interchange
• 202.32 State and local agencies to cooperate in administration of law
• 202.33 Taxes declared to be government funds; penalties for failure to remit taxes; warrants
• 202.34 Records required to be kept; power to inspect; audit procedure
• 202.35 Powers of department in dealing with delinquents; tax to be separately stated
• 202.36 Departmental powers; hearings; distress warrants; bonds; subpoenas and subpoenas duces tecum
• 202.37 Special rules for administration of local communications services tax
• 202.41 Security for bonded indebtedness pledged under previous law
• 202.105 Legislative findings and intent
• 202.125 Sales of communications services; specified exemptions
• 202.151 Use tax imposed on certain purchasers of communications services
• 202.155 Special rules for mobile communications services
• 202.175 Toll-free telephone number for verification of dealer registration numbers and resale certificates
• 202.177 Verification system for certificate numbers of purchasers seeking to purchase for resale
• 202.193 Local Communications Services Tax Clearing Trust Fund
• 202.195 Proprietary confidential business information; public records exemption
• 202.231 Provision of information to local taxing jurisdictions
• 202.381 Transition from previous taxes
• 202.12001 Combined rate for tax collected pursuant to ss. 202.12(1)(a) and 203.01(1)(b)
• 203.001 Combined rate for tax collected pursuant to ss. 202.12(1)(a) and 203.01(1)(b)
• 203.01 Tax on gross receipts for utility and communications services
• 203.02 Powers of Department of Revenue
• 203.03 Penalties
• 203.04 Construction of laws granting exemptions or exceptions
• 203.06 Interest on delinquent payments
• 203.07 Settlement or compromise of penalties and interest
• 203.0011 Combined rate for tax collected pursuant to ss. 203.01(1)(b)4. and 212.05(1)(e)1.c
• 203.012 Definitions
• 203.0111 Application of tax increase
• 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
• 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
• 206.9815 Definitions
• 206.9825 Aviation fuel tax
• 206.9826 Refund for certain air carriers
• 206.9835 Administration of tax
• 206.9837 Disclosure of price
• 206.9845 Distribution of proceeds
• 206.9855 Refund to carriers
• 206.9865 Commercial air carriers; registration; reporting
• 206.9875 United States government exempt
• 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
• 207.001 Short title
• 207.002 Definitions
• 207.003 Privilege tax levied
• 207.004 Registration of motor carriers; identifying devices; fees; renewals; temporary fuel-use permits and driveaway permits
• 207.005 Returns and payment of tax; delinquencies; calculation of fuel used during operations in the state; credit; bond
• 207.006 Reports to be filed regardless of tax
• 207.007 Offenses; penalties and interest
• 207.008 Retention of records by motor carrier
• 207.011 Inspection of records; hearings; forms; rules
• 207.012 Estimate of amount of tax due and unpaid
• 207.013 Suits for collection of unpaid taxes, penalties, and interest
• 207.014 Departmental warrant for collection of unpaid taxes
• 207.015 Tax a lien on property
• 207.016 Officer’s sale of property or franchise
• 207.017 Department to furnish certificate of liens
• 207.018 Foreclosure of liens
• 207.019 Discontinuance or transfer of business; change of address
• 207.021 Informal conferences; settlement or compromise of taxes, penalties, or interest
• 207.022 Restraining and enjoining violation
• 207.023 Authority to inspect vehicles, make arrests, seize property, and execute warrants
• 207.024 Cooperation of other state agencies in administration of law
• 207.025 Exchange of information
• 207.026 Allocation of tax
• 207.0281 Registration; cooperative reciprocal agreements between states
• 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
• 211.01 Definitions
• 211.02 Oil production tax; basis and rate of tax; tertiary oil and mature field recovery oil
• 211.04 Assessment upon escaped oil; claims against same
• 211.06 Oil and Gas Tax Trust Fund; distribution of tax proceeds
• 211.09 Collection of tax; duties of producer, operator, and purchaser
• 211.13 Tax exclusive
• 211.18 Records
• 211.025 Gas production tax; basis and rate of tax
• 211.25 Tax crimes; punishment for violation of this part
• 211.026 Sulfur production tax; basis and rate of tax
• 211.027 Exemptions
• 211.30 Definitions
• 211.31 Levy of tax on severance of certain solid minerals; rate, basis, and distribution of tax
• 211.32 Tax on solid minerals; Land Reclamation Trust Fund; refund for restoration and reclamation
• 211.33 Administration of the tax; returns; delinquency penalties and interest; departmental inspections of records
• 211.34 Local ordinances not preempted
• 211.075 Payment of tax; returns; filing requirements; estimated tax declarations
• 211.076 Interest and penalties; failure to pay tax or file return; estimated tax underpayments
• 211.125 Administration of law; books and records; powers of the department; refunds; enforcement provisions; confidentiality
• 211.0251 Credit for contributions to eligible nonprofit scholarship-funding organizations
• 211.0252 Credit for contributions to the New Worlds Reading Initiative
• 211.0253 Credit for contributions to eligible charitable organizations
• 211.0254 Child care tax credits
• 211.335 Tax crimes; punishment for violation of this part
• 211.3103 Levy of tax on severance of phosphate rock; rate, basis, and distribution of tax
• 211.3106 Levy of tax on severance of heavy minerals; rate, basis, and distribution of tax
• 211.3108 Exemptions
• 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
• 212.031 Tax on rental or license fee for use of real property
• 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
• 213.05 Department of Revenue; control and administration of revenue laws
• 213.06 Rules of department; circumstances requiring emergency rules
• 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
• 213.015 Taxpayer rights
• 213.018 Taxpayer problem resolution program; taxpayer assistance orders
• 213.21 Informal conferences; compromises
• 213.22 Technical assistance advisements
• 213.23 Consent agreements extending the period subject to assessment or available for refund
• 213.24 Accrual of penalties and interest on deficiencies; deficiency billing costs
• 213.025 Audits, inspections, and interviews
• 213.25 Refunds; credits; right of setoff
• 213.26 Contracts with county tax collectors
• 213.27 Contracts with debt collection agencies and certain vendors
• 213.28 Contracts with private auditors
• 213.29 Failure to collect and pay over tax or attempt to evade or defeat tax
• 213.30 Compensation for information relating to a violation of the tax laws
• 213.34 Authority to 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
• 213.051 Service of subpoenas
• 213.053 Confidentiality and information sharing
• 213.055 Declared emergency; waiver or suspension of specified revenue laws and other requirements
• 213.67 Garnishment
• 213.68 Garnishment; collecting entity of counties which self-administer collection of tourist development tax
• 213.69 Authority to issue warrants
• 213.70 Taxpayers’ escrow requirement
• 213.071 Certification under seal of certain records by executive director
• 213.73 Manner and conditions of sale of property subject of a levy by the Department of Revenue
• 213.74 Certificate of sale; deed of real property; legal effect
• 213.75 Application of payments
• 213.131 Clerks of the Court Trust Fund within the Department of Revenue
• 213.235 Determination of interest on deficiencies
• 213.255 Interest
• 213.256 Simplified Sales and Use Tax Administration Act
• 213.285 Certified audits
• 213.295 Automated sales suppression devices
• 213.345 Tolling of periods during an audit
• 213.0532 Information-sharing agreements with financial institutions
• 213.0535 Registration Information Sharing and Exchange Program
• 213.0537 Electronic notification with affirmative consent
• 213.692 Integrated enforcement authority
• 213.731 Collection action; notice; taxpayer’s protest and review rights
• 213.732 Jeopardy findings and assessments
• 213.733 Satisfaction of warrant
• 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
• 213.2201 Publications by the department
• 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
• 215.212 Service charge elimination
• 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
• 215.3206 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 by the State Board of Administration; companies 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
• 215.5552 Florida Optional Reinsurance Assistance 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
• 218.01 Authority to accept benefits of bankruptcy acts
• 218.02 Disposition of unused funds relating to the refunding of bonds
• 218.03 Creation of political subdivisions validated
• 218.04 Proceedings relating to certain bonds sold, etc., to Federal Government validated
• 218.05 Certain bonds sold to Federal Government, etc., validated
• 218.06 Transfer of funds by county commissioners with relation to public works grants
• 218.12 Appropriations to offset reductions in ad valorem tax revenue in fiscally constrained counties
• 218.20 Short title
• 218.21 Definitions
• 218.23 Revenue sharing with units of local government
• 218.25 Limitation of shared funds; holders of bonds protected; limitation on use of second guaranteed entitlement for counties
• 218.26 Administration; distribution schedule
• 218.30 Short title
• 218.31 Definitions
• 218.32 Annual financial reports; local governmental entities
• 218.33 Local governmental entities; establishment of uniform fiscal years and accounting practices and procedures
• 218.35 County fee officers; financial matters
• 218.36 County officers; record and report of fees and disposition of same
• 218.37 Powers and duties of Division of Bond Finance; advisory council
• 218.38 Notice of bond issues required; verification
• 218.39 Annual financial audit reports
• 218.40 Short title
• 218.50 Short title
• 218.60 Definitions
• 218.61 Local government half-cent sales tax; designated proceeds; trust fund
• 218.62 Distribution formulas
• 218.63 Participation requirements
• 218.64 Local government half-cent sales tax; uses; limitations
• 218.65 Emergency distribution
• 218.66 Special distributions for contested property taxes
• 218.67 Distribution for fiscally constrained counties
• 218.70 Popular name
• 218.71 Purpose and policy
• 218.72 Definitions
• 218.73 Timely payment for nonconstruction services
• 218.74 Procedures for calculation of payment due dates
• 218.075 Reduction or waiver of permit processing fees
• 218.75 Mandatory interest
• 218.076 Reduction or waiver of certain permit processing fees
• 218.76 Improper payment request or invoice; resolution of disputes
• 218.077 Wage and employment benefits requirements by political subdivisions; restrictions
• 218.77 Payment by federal funds
• 218.078 Minimum wage establishment by tribal governments
• 218.78 Report of interest
• 218.79 Repeal of conflicting laws
• 218.80 Public Bid Disclosure Act
• 218.125 Offset for tax loss associated with certain constitutional amendments affecting fiscally constrained counties
• 218.135 Offset for tax loss associated with reductions in value of certain citrus fruit packing and processing equipment
• 218.136 Offset for ad valorem revenue loss affecting fiscally constrained counties
• 218.215 Revenue sharing trust funds; creation and distribution
• 218.245 Revenue sharing; apportionment
• 218.322 County and municipal transportation program data
• 218.335 Local governmental entity; authority to charge interest on overdue payments
• 218.369 Definitions applicable to ss. 218.37-218.386
• 218.385 Local government bonds; sale
• 218.386 Bonds; finder’s fees prohibited
• 218.391 Auditor selection procedures
• 218.401 Purpose
• 218.403 Definitions
• 218.405 Local Government Surplus Funds Trust Fund; creation; objectives; certification; interest; rulemaking
• 218.407 Local government investment authority
• 218.409 Administration of the trust fund
• 218.411 Authorization for state technical and advisory assistance
• 218.412 Rulemaking authority
• 218.415 Local government investment policies
• 218.501 Purposes
• 218.502 Definition
• 218.503 Determination of financial emergency
• 218.504 Cessation of state action
• 218.735 Timely payment for purchases of construction services
• 218.5031 Ratification of certain municipal parking surcharges
• 219.01 Definitions
• 219.02 Handling of public money
• 219.03 Deputies and employees
• 219.04 Cash book
• 219.05 Depositories
• 219.06 Income and expenses
• 219.07 Disbursements
• 219.08 Continuing duty
• 219.075 Investment of surplus funds by county officers
• 219.201 Handling of public funds
• 220.02 Legislative intent
• 220.03 Definitions
• 220.11 Tax imposed
• 220.12 “Net income” defined
• 220.13 “Adjusted federal income” defined
• 220.14 Exemption
• 220.15 Apportionment of adjusted federal income
• 220.16 Allocation of nonbusiness income
• 220.19 Child care tax credits
• 220.21 Returns and records; regulations
• 220.22 Returns; filing requirement
• 220.23 Federal returns
• 220.24 Declaration of estimated tax
• 220.31 Payments; due date
• 220.32 Payments of tentative tax
• 220.33 Payments of estimated tax
• 220.34 Special rules relating to estimated tax
• 220.41 Taxable year
• 220.42 Methods of accounting
• 220.43 Reference to federal determinations
• 220.44 Adjustments
• 220.51 Promulgation of rules and regulations
• 220.52 Arrangement and captions
• 220.54 Administration of law
• 220.62 Definitions
• 220.63 Franchise tax imposed on banks and savings associations
• 220.64 Other provisions applicable to franchise tax
• 220.65 Discharge of tax liability
• 220.131 Adjusted federal income; affiliated groups
• 220.151 Apportionment; methods for special industries
• 220.152 Apportionment; other methods
• 220.153 Apportionment by sales factor
• 220.181 Enterprise zone jobs credit
• 220.182 Enterprise zone property tax credit
• 220.183 Community contribution tax credit
• 220.184 Hazardous waste facility tax credit
• 220.185 State housing tax credit
• 220.186 Credit for Florida alternative minimum tax
• 220.191 Capital investment tax credit
• 220.193 Florida renewable energy production credit
• 220.195 Emergency excise tax credit
• 220.196 Research and development tax credit
• 220.198 Experiential learning tax credit program
• 220.199 Residential graywater system tax credit
• 220.211 Penalties; incomplete return
• 220.221 Returns; signing and verification
• 220.222 Returns; time and place for filing
• 220.241 Declaration; time for filing
• 220.242 Declaration as return
• 220.701 Collection authority
• 220.703 Assessment
• 220.705 Limitation on assessment
• 220.707 Notice and demand
• 220.709 Deficiency determinations
• 220.711 Notice of deficiency
• 220.713 Assessment after notice
• 220.715 Waiver of restrictions on assessment
• 220.717 Protest of proposed assessment
• 220.719 Jeopardy assessments
• 220.721 Overpayments; credits
• 220.723 Overpayments; interest
• 220.725 Overpayments; refunds
• 220.727 Limitations on claims for refund
• 220.731 Investigations
• 220.733 Actions to recover taxes
• 220.735 Production of witnesses and records
• 220.737 Amounts less than $1
• 220.739 Procedure for notices
• 220.801 Penalties; failure to timely file returns
• 220.803 Penalties; failure to pay tax
• 220.805 Assessment of penalties
• 220.807 Determination of rate of interest
• 220.809 Interest on deficiencies
• 220.813 Liens; attachment and notice
• 220.815 Liens; priority and filing
• 220.819 Liens; release
• 220.821 Liens; certificates of release
• 220.823 Liens; costs
• 220.825 Liens; foreclosure
• 220.827 Collection procedures
• 220.829 Liability of transferees
• 220.901 Willful and fraudulent acts
• 220.903 Willful failure to pay over
• 220.905 Aiding and abetting
• 220.1105 Tax imposed; automatic refunds and downward adjustments to tax rates
• 220.1845 Contaminated site rehabilitation tax credit
• 220.1875 Credit for contributions to eligible nonprofit scholarship-funding organizations
• 220.1876 Credit for contributions to the New Worlds Reading Initiative
• 220.1877 Credit for contributions to eligible charitable organizations
• 220.1878 Credit for contributions to the Live Local Program
• 220.1895 Rural Job Tax Credit and Urban High-Crime Area Job Tax Credit
• 220.1915 Credit for qualified railroad reconstruction or replacement expenditures
• 220.1991 Credit for manufacturing of human breast milk derived human milk fortifiers
• 220.1992 Individuals with Unique Abilities Tax Credit Program