CS/HB 7105 (2013) -  Tax Administration

General Bill by Appropriations Committee and Finance & Tax Subcommittee and Caldwell
Tax Administration: Eliminates requirement for personal representative to file Florida estate tax return for decedents who die after December 31, 2012; provides for retroactive application; revises definition of term "phosphate-related expenses" to include additional uses for which county may expend phosphate tax proceeds; subjects dealer to monetary & criminal penalties for willful failure to collect certain taxes or fees after notice of duty to collect taxes or fees by DOR; deletes provisions relating to imposition of criminal penalties after notice by DOR of requirements to register as dealer or to collect taxes; makes technical & grammatical changes to provisions specifying penalties for making false or fraudulent return with intent to evade payment of tax or fee; defines term "person"; authorizes DOR to adopt rules relating to requirements for person to deposit cash, bond, or other security with department in order to ensure compliance with sales tax laws; subjects person to criminal penalties for willfully failing to register as dealer after notice by DOR; revises due date for funds collected by clerks of court to be transmitted to DOR; provides for retroactive application; revises maximum dollar amount of compromise authority that DOR may delegate to executive director.
Effective Date: July 1, 2013
Last Event: Companion bill(s) passed, see CS/CS/CS/HB 999 (Ch. 2013-92), CS/CS/SB 492 (Ch. 2013-172) on Tuesday, April 30, 2013 1:03 PM; HB Laid on Table

PCB committee actions:

  • PCB FTSC 13-06 recommended by:
    Finance & Tax Subcommittee
    • On agenda for: 03/14/13   4:00 PM View Notice
    • Favorable With Amendment(s) (final action) See Votes

Referred Committees and Committee Actions

House Referrals

Related Bills

Bill # Subject Relationship
Bill #: CS/CS/HB 583 Subject: Estates Relationship: Compare
Bill #: CS/CS/CS/HB 999 Subject: Environmental Regulation Relationship: Compare
Bill #: CS/CS/SB 492 Subject: Estates Relationship: Compare
Bill #: CS/CS/SB 1684 Subject: Environmental Regulation Relationship: Compare
Bill #: CS/SB 1828 Subject: Tax Administration Relationship: Compare

Bill Text

Staff Analysis

Chamber Committee
Chamber: House Committee: Appropriations Committee 4/2/2013 9:12:38 AM
Chamber: House Committee: Appropriations Committee 3/27/2013 11:41:43 AM
Chamber: House Committee: Finance & Tax Subcommittee 3/15/2013 4:00:59 PM
Chamber: House Committee: Finance & Tax Subcommittee 3/12/2013 4:56:48 PM

Vote History

(No Votes Recorded)

Bill History

Event Time Member Committee Ver.
Event: H Laid on Table; companion bill(s) passed, see CS/CS/CS/HB 999 (Ch. 2013-92), CS/CS/SB 492 (Ch. 2013-172) Time: 04/30/2013 - 1:03 PM Member: Committee: Version: c1
Event: H Substituted CS/SB 1828 (Died in House returning Messages) Time: 04/30/2013 - 1:03 PM Member: Committee: Version: c1
Event: H Bill added to Special Order Calendar (4/30/2013) Time: 04/29/2013 - 7:36 PM Member: Committee: Version: c1
Event: H Added to Second Reading Calendar Time: 04/03/2013 - 1:46 PM Member: Committee: Version: c1
Event: H Bill referred to House Calendar Time: 04/03/2013 - 1:46 PM Member: Committee: Version: c1
Event: H 1st Reading Time: 04/02/2013 - 9:22 PM Member: Committee: Version: c1
Event: H CS Filed Time: 04/02/2013 - 9:42 AM Member: Committee: Version: c1
Event: H Laid on Table under Rule 7.19(a) Time: 04/02/2013 - 9:42 AM Member: Committee: Version: __
Event: H Reported out of Appropriations Committee Time: 04/02/2013 - 9:11 AM Member: Committee: Appropriations Committee Version: __
Event: H Favorable with CS by Appropriations Committee Time: 03/28/2013 - 6:30 PM Member: Committee: Appropriations Committee Version: __
Event: H Added to Appropriations Committee agenda Time: 03/26/2013 - 4:20 PM Member: Committee: Appropriations Committee Version: __
Event: H Now in Appropriations Committee Time: 03/20/2013 - 7:29 PM Member: Committee: Appropriations Committee Version: __
Event: H Referred to Appropriations Committee Time: 03/20/2013 - 7:29 PM Member: Committee: Appropriations Committee Version: __
Event: H 1st Reading Time: 03/18/2013 - 6:31 PM Member: Committee: Version: __
Event: H Filed Time: 03/15/2013 - 4:08 PM Member: Committee: Finance & Tax Subcommittee Version: __

Statutes Referenced by this Bill

Statute Other Bill Citations
198.13 CS/CS/SB 492, CS/CS/HB 583, CS/SB 1828
211.3103 CS/CS/CS/HB 999, CS/CS/SB 1684, CS/SB 1828
212.07 HB 505, CS/SB 1828
212.12 HB 99, HB 505, HB 1023, CS/SB 1280, CS/SB 1828
212.14 CS/SB 1828
212.18 HB 505, CS/SB 1828
213.13 CS/SB 1828
213.21 CS/HB 495, CS/SB 866, CS/SB 1828
213.295 CS/SB 1828
443.131 SB 130, SB 222, HB 261, CS/CS/SB 1024, HB 1057, SB 1502*, CS/SB 1828, CS/CS/HB 7007
443.141 SB 222, HB 1057, CS/SB 1828

(*) Not the latest version