Chapter 213
State Revenue Laws: General Provisions

Sections

213.05
Department of Revenue; control and administration of revenue laws
213.06
Rules of department; circumstances requiring emergency rules
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
213.015
Taxpayer rights
213.018
Taxpayer problem resolution program; taxpayer assistance orders
213.21
Informal conferences; compromises
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; deficiency billing costs
213.25
Refunds; credits; right of setoff
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; revocation of corporate charter or license to operate a public lodging establishment or public food service establishment; refusal to reinstate charter or license
213.051
Service of subpoenas
213.053
Confidentiality and information sharing
213.055
Declared emergency; waiver or suspension of specified revenue laws and other requirements
213.67
Garnishment

Current through Fall 2025

Chap. 213. State Revenue Laws: Gen. Provisions's source at flsenate​.gov