215.01 – Fiscal Year.
215.01 Fiscal year.—The fiscal year shall begin on July 1 and end on June 30 in each and every year. History.—s. 5, ch. 515, 1853; RS 405; GS 597; RGS 1032; s. 1, ch. 10124, 1925; s. 1, ch. 10130, 1925; CGL 1343.
215.02 – Manner of Paying Money Into the Treasury.
215.02 Manner of paying money into the Treasury.—Whenever any officer of this state or other person desires to pay any money into the Treasury of the state on account of his or her indebtedness to the state, the person shall first go to the Department of Financial Services, ascertain from the department’s books the amount of […]
215.03 – Party to Be Reimbursed on Reversal of Judgment for State.
215.03 Party to be reimbursed on reversal of judgment for state.—Whenever upon appeal in civil cases, any judgment in favor of the state has been or shall be reversed and set aside, which may have been paid in part by the appellant, the Chief Financial Officer shall issue his or her warrant to reimburse the appellant […]
215.04 – Department of Financial Services to Report Delinquents.
215.04 Department of Financial Services to report delinquents.—The Department of Financial Services shall report to the state attorney of the proper circuit the name of any delinquent officer whose delinquency concerns the department, so soon as such delinquency shall occur; and the state attorney shall proceed forthwith against such delinquent. History.—s. 4, Mar. 4, 1839; RS […]
215.05 – Department of Financial Services to Certify Accounts of Delinquents.
215.05 Department of Financial Services to certify accounts of delinquents.—When any revenue officer or other person accountable for public money shall neglect or refuse to pay into the treasury the sum or balance reported to be due to the state, upon the adjustment of that person’s account, the Department of Financial Services shall immediately hand over […]
215.06 – Certified Accounts of Delinquents as Evidence.
215.06 Certified accounts of delinquents as evidence.—In every case of delinquency, where suit has been or shall be instituted, the certified statement provided for in s. 215.05, shall be admitted as evidence and shall be prima facie proof of the facts therein stated. All copies of bonds, contracts, or other papers relating to or connected with […]
215.07 – Preference of State in Case of Insolvency.
215.07 Preference of state in case of insolvency.—When any revenue officer or other person now indebted or hereafter becoming indebted to the state, by bond or otherwise, shall become insolvent, or when the estate of any deceased debtor in the hands of executors or administrators shall not be sufficient to pay all the debt due from […]
215.08 – Delinquent Collectors to Be Reported to State Attorney.
215.08 Delinquent collectors to be reported to state attorney.—The Department of Revenue, the county court judge, the chair of the board of county commissioners and the members of the said board representing the same, after sufficient time has expired to receive the reports required of the tax collector by law and they have not received them, […]
215.09 – Delinquent Collectors; Forfeiture of Commissions.
215.09 Delinquent collectors; forfeiture of commissions.—For any failure on the part of any tax collector to make reports or to pay over any money as required by law, the tax collector shall forfeit for every week’s delay one-fifth of his or her commissions, and if the delay extends beyond 30 days he or she shall forfeit […]
215.10 – Delinquent Collectors; Suspension.
215.10 Delinquent collectors; suspension.—For a failure or refusal of any tax collector or other officer, whose duty it is to perform any act connected with the assessment or collection of taxes, to perform any duty or act, to make any return, or pay over any money required by law, the Governor, by his or her written […]
215.11 – Defaulting Officers; Department of Financial Services to Report to Clerk.
215.11 Defaulting officers; Department of Financial Services to report to clerk.—The Department of Financial Services shall, within 90 days after the expiration of the term of office of any tax collector, sheriff, clerk of the circuit or county court, treasurer, or any other officer of any county who has the collection, custody, and control of any […]
215.12 – Defaulting Officers; Duty of Clerk.
215.12 Defaulting officers; duty of clerk.—The clerk of the circuit court to whom any such statement shall be forwarded, shall file the same in his or her office, and within 10 days thereafter shall furnish each of the sureties of such delinquent officer with an abstract of such statement, showing the amount of indebtedness of such […]
215.15 – School Appropriations to Have Priority.
215.15 School appropriations to have priority.—Appropriations, other than from the General Revenue Fund, made for school purposes under any statute or law, shall be payable out of the first funds available after payment of the salaries of public officers and other current expenses as hereinbefore provided, and the moneys for such appropriations shall be available as […]
215.16 – Appropriations From General Revenue Fund for Public Schools, State Institutions of Higher Learning, and Community Colleges; Reduction.
215.16 Appropriations from General Revenue Fund for public schools, state institutions of higher learning, and community colleges; reduction.— (1) All state appropriations, from the General Revenue Fund, for the benefit of the uniform system of public free schools and the state institutions of higher learning shall be on a parity with all other state appropriations for all […]
215.179 – Solicitation of Payment.
215.179 Solicitation of payment.—An owner of a public building or the owner’s employee may not seek, accept, or solicit any payment or other form of consideration for providing the written allocation letter described in s. 179D(d)(4) of the Internal Revenue Code and Internal Revenue Service (IRS) Notice 2008-40. An allocation letter must be signed and returned […]
215.18 – Transfers Between Funds; Limitation.
215.18 Transfers between funds; limitation.— (1) Whenever there is a deficiency in any fund provided for by s. 215.32 which would render such fund insufficient to meet its just requirements, and other funds in the State Treasury have moneys which are for the time being or otherwise in excess of the amounts necessary to meet the just […]
215.195 – Agency Deposits Relating to the Statewide Cost Allocation Plan.
215.195 Agency deposits relating to the Statewide Cost Allocation Plan.— (1) APPLICATION FOR ALLOCABLE STATEWIDE OVERHEAD.—Each state agency, and the judicial branch, making application for federal grant or contract funds shall, in accordance with the Statewide Cost Allocation Plan (SWCAP), include in its application a prorated share of the cost of services provided by state central service […]
215.196 – Architects Incidental Trust Fund; Creation; Assessment.
215.196 Architects Incidental Trust Fund; creation; assessment.— (1) There is created the Architects Incidental Trust Fund for the purpose of: (a) Collecting all funds received through the sale of surplus state-owned office buildings, as defined in s. 255.248, and the nonconservation lands associated with such buildings; (b) Diverting funds referenced in s. 253.0341(14)(b); and (c) Providing sufficient funds for the […]
215.197 – Federal Grants Trust Fund.
215.197 Federal Grants Trust Fund.— (1) The Federal Grants Trust Fund is created within the Department of Revenue. (2) The trust fund is established for use as a depository for funds to be used for allowable grant activities funded by restricted program revenues from federal sources. Moneys to be credited to the trust fund shall consist of grants […]
215.198 – Operating Trust Fund.
215.198 Operating Trust Fund.— (1) The Operating Trust Fund is created within the Department of Revenue. (2) The fund is established for use as a depository for funds to be used for program operations funded by program revenues. Funds shall be expended only pursuant to legislative appropriation or an approved amendment to the department’s operating budget pursuant to […]