220.819 – Liens; release.
220.819 Liens; release.— (1) The department may release all or any portion of the property subject to a lien if it determines that the release will not endanger or jeopardize the collection of the amount secured thereby. (2) The department shall release all or any portion of the property subject to a lien upon a final determination of […]
220.821 – Liens; certificates of release.
220.821 Liens; certificates of release.— (1) The department shall issue a certificate of complete or partial release of lien: (a) To the extent that the fair market value of any property subject to the lien exceeds 200 percent of the amount of the lien plus the amount of all prior liens upon such property; (b) To the extent that […]
220.823 – Liens; costs.
220.823 Liens; costs.—The department shall not be required to furnish any bond or to make a deposit or to pay any costs or fees of any court or officer thereof in any legal proceedings or in connection with the recordation in any county of any notice or other document filed by the department pursuant to the […]
220.825 – Liens; foreclosure.
220.825 Liens; foreclosure.—In addition to any other remedy provided by the laws of this state, and provided that no hearing or proceedings for review provided by this chapter shall be pending and that the time for the taking of review shall have expired, the department may foreclose in any court of competent jurisdiction any lien on […]
220.827 – Collection procedures.
220.827 Collection procedures.— (1) In addition to any other remedy provided by the laws of this state, if any tax imposed by this chapter is not paid within the time required by this chapter, the department, or someone designated by it, may cause a demand to be made on the taxpayer for the payment thereof. If such […]
220.829 – Liability of transferees.
220.829 Liability of transferees.—The liability of a transferee of a taxpayer for any tax, penalty, or interest due shall be assessed, paid, and collected in the same manner and subject to the same provisions and limitations as in the case of the tax to which the liability relates. The term “transferee” shall include any corporation or […]
220.815 – Liens; priority and filing.
220.815 Liens; priority and filing.— (1) Nothing in this part shall be construed to give the state a preference over the perfected rights of any bona fide purchaser, mortgagee, judgment creditor, or other lienholder in existence prior to the filing of notice of lien or of jeopardy assessment lien in the office of the clerk of the […]
220.801 – Penalties; failure to timely file returns.
220.801 Penalties; failure to timely file returns.— (1) In case of failure to file any tax return required under this chapter on the date prescribed therefor, including any extensions thereof, there shall be added as a penalty to the amount of tax due with such return 10 percent of the amount of such tax, if the failure […]
220.803 – Penalties; failure to pay tax.
220.803 Penalties; failure to pay tax.— (1) If any part of a deficiency is due to negligence or intentional disregard of rules and regulations prescribed by or under this chapter, but without intent to defraud, there shall be added to the tax as a penalty an amount equal to 10 percent of the deficiency. (2) If any part […]
220.805 – Assessment of penalties.
220.805 Assessment of penalties.—The penalties provided by this part shall be paid upon notice and demand and shall be assessed, collected, and paid in the same manner as taxes. Any reference in this chapter to the tax imposed by this chapter shall be deemed a reference to penalties provided by this part. History.—s. 19, ch. 71-359; […]