There is a newer version of the Florida Statutes
2006 Florida Code
TITLE XIV TAXATION AND FINANCE
Chapter 213 STATE REVENUE LAWS: GENERAL PROVISIONS
213.015 Taxpayer rights.213.018 Taxpayer problem resolution program; taxpayer assistance orders.
213.025 Audits, inspections, and interviews.
213.0452 Required reporting.
213.05 Department of Revenue; control and administration of revenue laws.
213.051 Service of subpoenas.
213.053 Confidentiality and information sharing.
213.0535 Registration Information Sharing and Exchange Program.
213.054 Persons claiming tax exemptions or deductions; annual report.
213.055 Declared emergency; waiver or suspension of specified revenue laws.
213.06 Rules of department; circumstances requiring emergency rules.
213.071 Certification under seal of certain records by executive director.
213.10 Deposit of tax moneys collected.
213.12 Certain state-chartered financial institutions; immunity from certain state and local taxes.
213.13 Electronic remittance and distribution of funds collected by clerks of the court.
213.131 Department of Revenue Clerks of the Court Trust Fund.
213.21 Informal conferences; compromises.
213.22 Technical assistance advisements.
213.2201 Publications by the department.
213.23 Consent agreements extending the period subject to assessment or available for refund.
213.235 Determination of interest on deficiencies.
213.24 Accrual of penalties and interest on deficiencies; deficiency billing costs.
213.25 Refunds; credits; right of setoff.
213.255 Interest.
213.256 Simplified Sales and Use Tax Administration Act.
213.26 Contracts with county tax collectors.
213.27 Contracts with debt collection agencies and certain vendors.
213.28 Contracts with private auditors.
213.285 Certified audits.
213.29 Failure to collect and pay over tax or attempt to evade or defeat tax.
213.30 Compensation for information relating to a violation of the tax laws.
213.34 Authority to audit.
213.345 Tolling of periods during an audit.
213.35 Books and records.
213.37 Authority to require sworn statements.
213.50 Failure to comply; revocation of corporate charter; refusal to reinstate charter.
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.
213.73 Manner and conditions of sale of property subject of a levy by the Department of Revenue.
213.731 Collection action; notice; taxpayer's protest and review rights.
213.732 Jeopardy findings and assessments.
213.733 Satisfaction of warrant.
213.74 Certificate of sale; deed of real property; legal effect.
213.75 Application of payments.
213.755 Filing of returns and payment of taxes by electronic means.
213.756 Funds collected are state tax funds.
213.757 Willful failure to pay over funds or destruction of records by agent.
Disclaimer: These codes may not be the most recent version. Florida may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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