Esheria Regulatory Atlas
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
1 provisions
A county board may set a minimum tax bill up to $30 and, if it does, can direct that tax notices not be mailed and that the tax roll not be extended for parcels below that amount.
United States — Florida
1 provisions
If tax on a document is unpaid or not properly reported, the liable person must pay the tax, penalties, and interest; certain stamp misuse is a first-degree misdemeanor.
United States — Florida
1 provisions
Taxes are due on November 1 each year or when the tax collector receives the certified tax roll, and they become delinquent on the later of April 1 after assessment or 60 days after the original tax notice is mailed.
United States — Florida
1 provisions
This section imposes a $5 per gallon tax on certain perchloroethylene sales or imports and requires affected persons to register, report, pay, and document the tax.
United States — Florida
1 provisions
Affidavits from the tax collector or another officer with the duty to issue or collect the taxes may be used as prima facie evidence of delinquent taxes, related assessments, amounts due, and nonpayment, and tax certificates are prima facie valid.
United States — Florida
1 provisions
The board may levy district taxes and special assessments, with limits and exemptions that depend on the type of tax and use.
United States — Florida
1 provisions
This section lets a qualifying direct pay permitholder claim a child care tax credit starting January 1, 2024, and requires a claiming dealer to file tax returns and pay taxes electronically.
United States — Florida
1 provisions
The tax collector must send notice and note the tax roll when state-owned property is subject to taxes or special assessments.
United States — Florida
1 provisions
The payor gets a credit against the state excise or license tax, and any remaining balance must be paid to the Department of Revenue.
United States — Florida
1 provisions
A holder of a void tax certificate may sue in circuit court to cancel the certificate and recover the money paid.
United States — Florida
1 provisions
The person liable for the federal generation-skipping transfer tax must also pay the tax imposed by the cited Florida sections, and the tax must be paid to the Department of Revenue.
United States — Florida
1 provisions
A tax certificate expires seven years after issuance if no tax deed has been applied for and no other administrative or legal proceeding has been recorded; the tax collector must note the cancellation date in office records.