Bill Summary

by Caldwell, Finance & Tax Subcommittee  CS Sponsors: Appropriations Committee

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

   H Appropriations Committee