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The Florida Statutes

The 2008 Florida Statutes

Title XIV
Chapter 213
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Chapter 213, Florida Statutes 2008



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.