Fla. Stat. 213.13
Electronic remittance and distribution of funds collected by clerks of the court


(1)

Notwithstanding any other provision of law, the Department of Revenue shall establish procedures requiring the electronic transmittal of funds and associated return information submitted by clerks of the court. These procedures must be developed jointly by the Department of Revenue and the Florida Association of Court Clerks representing the clerks of the court. The department shall adopt rules necessary to implement the procedures contained in this section.

(2)

The funds to be remitted electronically by the clerks include proceeds from the taxes imposed by chapter 199, chapter 201, and all other fees, fines, reimbursements, court costs, or other court-related funds that the clerks must remit to the state pursuant to law. At a minimum, these electronic remittance procedures must include:The prescribed reporting frequency and time period for the clerks to remit such funds and the prescribed time period in which the department must electronically deposit the funds received to the appropriate state and local funds and accounts;The electronic format and type of debit remittance system to be used by the clerks to remit the funds to the department;The means of communication used to transmit the required information; andThe information that must be submitted with such remittance.

(a)

The prescribed reporting frequency and time period for the clerks to remit such funds and the prescribed time period in which the department must electronically deposit the funds received to the appropriate state and local funds and accounts;

(b)

The electronic format and type of debit remittance system to be used by the clerks to remit the funds to the department;

(c)

The means of communication used to transmit the required information; and

(d)

The information that must be submitted with such remittance.

(3)

The clerks shall submit return information with the electronic payments required by this section in a manner that is initiated through electronic means.

(4)

To ensure that the Department of Revenue deposits on a correct and timely basis the revenues electronically received from the clerks, the agencies that are statutorily authorized to receive such revenue deposits shall grant the department electronic access to their appropriate funds and accounts.

(5)

All court-related collections, including fees, fines, reimbursements, court costs, and other court-related funds that the clerks must remit to the state pursuant to law, must be transmitted electronically by the 10th day of the month immediately following the month in which the funds are collected.

Source: Section 213.13 — Electronic remittance and distribution of funds collected by clerks of the court, https://www.­flsenate.­gov/Laws/Statutes/2024/0213.­13 (accessed Aug. 7, 2025).

213.05
Department of Revenue
213.06
Rules of department
213.10
Deposit of tax moneys collected
213.12
Certain state-chartered financial institutions
213.13
Electronic remittance and distribution of funds collected by clerks of the court
213.015
Taxpayer rights
213.018
Taxpayer problem resolution program
213.21
Informal conferences
213.22
Technical assistance advisements
213.23
Consent agreements extending the period subject to assessment or available for refund
213.24
Accrual of penalties and interest on deficiencies
213.25
Refunds
213.025
Audits, inspections, and interviews
213.26
Contracts with county tax collectors
213.27
Contracts with debt collection agencies and certain vendors
213.28
Contracts with private auditors
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
213.35
Books and records
213.37
Authority to require sworn statements
213.50
Failure to comply
213.051
Service of subpoenas
213.053
Confidentiality and information sharing
213.055
Declared emergency
213.67
Garnishment
213.68
Garnishment
213.69
Authority to issue warrants
213.70
Taxpayers’ escrow requirement
213.071
Certification under seal of certain records by executive director
213.73
Manner and conditions of sale of property subject of a levy by the Department of Revenue
213.74
Certificate of sale
213.75
Application of payments
213.131
Clerks of the Court Trust Fund within the Department of Revenue
213.235
Determination of interest on deficiencies
213.255
Interest
213.256
Simplified Sales and Use Tax Administration Act
213.285
Certified audits
213.295
Automated sales suppression devices
213.345
Tolling of periods during an audit
213.0532
Information-sharing agreements with financial institutions
213.0535
Registration Information Sharing and Exchange Program
213.0537
Electronic notification with affirmative consent
213.692
Integrated enforcement authority
213.731
Collection action
213.732
Jeopardy findings and assessments
213.733
Satisfaction of warrant
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
213.758
Transfer of tax liabilities
213.2201
Publications by the department

Current through Fall 2025

§ 213.13. Elec. remittance & distribution of funds collected by clerks of the court's source at flsenate​.gov