Esheria Regulatory Atlas

Tax law in United States — Florida

Tax administration, corporate taxation, duties, reporting, and statutory liabilities. Every result links to its stored legal text and available official source evidence.

1,339 matching statutes

• United States — Florida

  Florida Statutes § 197.572 — Certain easements survive tax sales and deeds.

  1 provisions

  Some easements survive tax sales and related tax deeds if they meet the section’s recording or visible-occupation requirements.

  Act or statute Open & Chat

• United States — Florida

  Florida Statutes § 320.409 — Tax lien on property.

  1 provisions

  If a liable motor carrier does not pay the tax, the state gets a lien on the carrier’s property. The lien lasts until the tax and related charges are paid or the tax becomes barred, and the department may issue a release after payment.

  Act or statute Open & Chat

• United States — Florida

  Florida Statutes § 212.0506 — Taxation of service warranties.

  1 provisions

  Florida taxes service warranties at 6% and requires the tax to be charged and remitted when consideration is received.

  Act or statute Open & Chat

• United States — Florida

  Florida Statutes § 213.0535 — Registration Information Sharing and Exchange Program.

  1 provisions

  The Department of Revenue coordinates a tax data-sharing program, and participants must share specified tax registration information on the required schedule and format.

  Act or statute Open & Chat

• United States — Florida

  Florida Statutes § 561.342 — County and municipal license tax.

  1 provisions

  Certain percentages of license taxes must be returned to local tax officials, and municipalities may not impose a tax on the listed beverage activities.

  Act or statute Open & Chat

• United States — Florida

  Florida Statutes § 196.161 — Homestead exemptions; lien imposed on property of person claiming exemption although not a permanent resident.

  1 provisions

  This section lets county property appraisers record tax liens when homestead exemptions were wrongly allowed, and it requires notice and a 30-day payment window before filing in some cases.

  Act or statute Open & Chat

• United States — Florida

  Florida Statutes § 197.252 — Homestead tax deferral.

  1 provisions

  Eligible homestead taxpayers may ask to defer part of certain property-tax charges, and some applicants must provide an eligibility certificate.

  Act or statute Open & Chat

• United States — Florida

  Florida Statutes § 137.02 — Bond of tax collector.

  1 provisions

  The county tax collector must give a bond set by the county commissioners, and the bond must be conditioned on faithfully accounting for collected taxes.

  Act or statute Open & Chat

• United States — Florida

  Florida Statutes § 212.07 — Sales, storage, use tax; tax added to purchase price; dealer not to absorb; liability of purchasers who cannot prove payment of the tax; penalties; general exemptions.

  1 provisions

  Dealers generally must collect and separately state Florida sales tax, and some sales/resale transactions have documentation rules and exemptions.

  Act or statute Open & Chat

• United States — Florida

  Florida Statutes § 192.102 — Payment of property appraisers’ and collectors’ commissions.

  1 provisions

  County boards must advance commission payments to the tax collector monthly, the tax collector must account for the advances by November 1, and the Chief Financial Officer must issue quarterly warrants for related commissions.

  Act or statute Open & Chat

• United States — Florida

  Florida Statutes § 198.02 — Tax upon estates of resident decedents.

  1 provisions

  A tax is imposed on the transfer of the estate of a person who died while a resident of this state.

  Act or statute Open & Chat

• United States — Florida

  Florida Statutes § 207.021 — Informal conferences; settlement or compromise of taxes, penalties, or interest.

  1 provisions

  The department may hold informal tax conferences and settle or compromise certain tax, interest, penalty, and refund disputes. It may also enter closing agreements and payment schedules, while the motor carrier has a right to representation and to record procedures.

  Act or statute Open & Chat