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
2 provisions
This provision sets the process for certifying property values, calculating rolled-back and proposed millage rates, and giving public notice before a taxing authority can adopt taxes and budgets.
United States — Florida
1 provisions
The Department of Revenue is responsible for regulating, controlling, and administering revenue laws, and it has only the ad valorem taxation responsibilities listed in specified chapters.
United States — Florida
1 provisions
This section states that the chapter should continue to apply even if part of it or an exemption is invalid, and it expresses an intent to tax taxable sales, admissions, uses, storage, consumption, and rentals except where valid exemptions apply.
United States — Florida
1 provisions
At a tax certificate sale, the tax collector must strike deferred-tax property certificates to the county, and those certificates are exempt from the public sale of tax certificates.
United States — Florida
1 provisions
This section requires certain dealers to separately state communications-services taxes on invoices, bars dealers from advertising that they will absorb or refund the tax, and gives the department tools to assess, collect, and compromise delinquent amounts.
United States — Florida
1 provisions
The district board may levy a special maintenance tax on taxable property, up to 1 mill, or up to 2 mills if voters approve a referendum.
United States — Florida
1 provisions
This section gives a 0.75% collection allowance for certain tax collectors, lets the department deny the allowance in some cases, and sets penalties for late filing, false returns, and certain communications-services tax errors.
United States — Florida
1 provisions
The tax collector may attach certain tangible personal property for unpaid taxes if the property is being moved or disposed of to avoid payment, and may issue warrants for collection or seizure.
United States — Florida
1 provisions
The clerk and sheriff must give tax-deed notice to specified people before the sale, usually at least 20 days ahead, using the required mail or service methods.
United States — Florida
1 provisions
A person who is required to collect, account for, and pay over certain taxes and willfully fails or tries to evade them is liable for a penalty.
United States — Florida
1 provisions
Tax liens attach to assessed property, owners must pay taxes by the following April 1, and certain tax-certificate liens can only be enforced as this chapter allows.
United States — Florida
1 provisions
A purchaser must ask the dealer for a refund or credit in writing within 3 years, and the dealer and department must follow set review, notice, and payment steps.