199.202 Administration of law; rules.—The department shall administer and enforce the assessment and collection of the taxes, interest, and penalties imposed by this chapter. It may by rule prescribe the form and content of all returns and reports. It has authority to adopt rules pursuant to ss. 120.536(1) and 120.54 to enforce the provisions of this […]
199.212 All state agencies to cooperate in administration of law.—The department may call on any state, county, or municipal agency, department, bureau, or board for any information which may, in the department’s judgment, assist it in administering this chapter. Such agency, department, bureau, or board shall promptly furnish such information. History.—s. 1, ch. 71-134; s. 19, […]
199.218 Books and records.—Each taxpayer shall retain all books and other records necessary to identify the taxpayer’s intangible personal property and to determine any tax due under this chapter, as well as all books and other records otherwise required by rule of the department with respect to any such tax, until the department’s power to make […]
199.232 Powers of department.— (1)(a) The department may audit the books and records of any person to determine whether a nonrecurring tax has been properly paid. (b) An audit is commenced by service in person or by certified mail of a written notice to the taxpayer of intent to audit. (2) The department may inspect all records of the […]
199.262 Tax liens and garnishment.— (1) When any tax imposed by this chapter becomes delinquent, or is otherwise in jeopardy, the department shall issue a warrant for the full amount of tax due or estimated to be due, together with interest, penalties, and cost of collection. The warrant shall be directed to all and singular the sheriffs […]
199.272 Suits for violation of this chapter; jurisdiction and service.— (1) All suits brought by the department against any person for any violation of this chapter shall be brought in the circuit courts of this state. (2) Every person having his or her principal place of business outside of this state but subject to the provisions of this […]
199.282 Penalties for violation of this chapter.— (1) Any person willfully violating or failing to comply with any of the provisions of this chapter shall be guilty of a felony of the third degree, punishable as provided in s. 775.082, s. 775.083, or s. 775.084. (2) If any nonrecurring tax is not paid by the statutory due date, […]
199.292 Disposition of intangible personal property taxes.—All intangible personal property taxes collected pursuant to this chapter, except for revenues derived from the annual tax on a leasehold described in s. 199.023(1)(d), Florida Statutes 2005, shall be deposited into the General Revenue Fund. Revenues derived from the annual tax on a leasehold described in s. 199.023(1)(d), Florida […]
199.303 Declaration of legislative intent.— (1) If any section, subsection, sentence, clause, phrase, or word of this chapter is for any reason held or declared to be unconstitutional, invalid, inoperative, ineffective, inapplicable, or void, such invalidity or unconstitutionality shall not affect the portions of this chapter not so held to be unconstitutional, void, invalid, or ineffective, or […]
