reglab/housing_qa huggingface dataset:
FL Stat § 199.262 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 199 - Intangible Personal Property Taxes|Part II - Administrative, Collection, and Enforcement Procedures (Ss. 199.202-199.303)|199.262 - Tax liens and garnishment.

199.262 Tax liens and garnishment.—(1) When any tax imposed by this chapter becomes delinquent, or is otherwise in jeopardy, the department shall issue a warrant for the full amount of tax due or estimated to be due, together with interest, penalties, and cost of collection. The warrant shall be directed to all and singular the sheriffs of the state. It shall be recorded with the clerk of the circuit court in the county where the delinquent taxpayer’s property is located. Upon recording, the amount of the warrant shall become a lien upon the taxpayer’s real and personal property in such county in the same manner as a judgment duly docketed and recorded, and the clerk of the circuit court shall issue execution on the warrant in the same manner as on a judgment. The sheriff shall then execute the warrant in the same manner prescribed by law for executions upon judgments, and he or she shall be entitled to the same fees for his or her services. Upon payment of the warrant, the department shall satisfy the lien of record within 30 days; and any interested person may thereafter compel the department to satisfy the lien of record. If there is jeopardy to the revenue and jeopardy is asserted in or with an assessment, the department shall proceed in the manner specified for jeopardy assessments in s. 213.732.(2) Whenever the department deems it necessary, the department may issue an alias tax execution. Each alias tax execution shall be so designated on its face. Each alias tax execution shall have the same force and effect as the original.(3) Tax executions may be levied upon any third party having any assets of the delinquent taxpayer in its possession or control or that is indebted to the delinquent taxpayer. When any tax execution is so levied, it shall have the force and effect of a writ of garnishment. The third party shall pay the debt or deliver the assets of the delinquent taxpayer to the department. The receipt of the department shall be complete discharge to the third party to the extent of the debt paid or assets turned over.(4) Any employee of the department may be designated in writing by the executive director of the department to make and sign assessments, tax warrants, assignments of tax warrants, and satisfactions of tax warrants.(5) Whenever any tax execution becomes void, the department may cancel it of record and shall do so upon the request of any interested person.History.—s. 1, ch. 71-134; s. 1, ch. 78-43; s. 24, ch. 85-342; s. 9, ch. 92-315; s. 1046, ch. 95-147.
FL Stat § 199.272 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 199 - Intangible Personal Property Taxes|Part II - Administrative, Collection, and Enforcement Procedures (Ss. 199.202-199.303)|199.272 - Suits for violation of this chapter; jurisdiction and service.

199.272 Suits for violation of this chapter; jurisdiction and service.—(1) All suits brought by the department against any person for any violation of this chapter shall be brought in the circuit courts of this state.(2) Every person having his or her principal place of business outside of this state but subject to the provisions of this chapter shall designate with the department an agent for service within the state for the purpose of enforcing this chapter. If such person has not designated an agent, the department may deem the Department of State or any agent or employee of the person within the state as agent for service.History.—s. 1, ch. 71-134; s. 25, ch. 85-342; s. 1047, ch. 95-147.
FL Stat § 199.292 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 199 - Intangible Personal Property Taxes|Part II - Administrative, Collection, and Enforcement Procedures (Ss. 199.202-199.303)|199.292 - Disposition of intangible personal property taxes.

199.292 Disposition of intangible personal property taxes.—All intangible personal property taxes collected pursuant to this chapter, except for revenues derived from the annual tax on a leasehold described in s. 199.023(1)(d), Florida Statutes 2005, shall be deposited into the General Revenue Fund. Revenues derived from the annual tax on a leasehold described in s. 199.023(1)(d), Florida Statutes 2005, shall be returned to the local school board for the county in which the property subject to the leasehold is situated.History.—s. 1, ch. 71-134; s. 1, ch. 72-277; s. 18, ch. 72-360; s. 1, ch. 77-102; s. 5, ch. 77-476; s. 4, ch. 80-261; s. 4, ch. 80-274; s. 5, ch. 80-368; s. 8, ch. 81-308; s. 27, ch. 85-342; s. 5, ch. 90-132; s. 3, ch. 92-319; s. 10, ch. 98-132; s. 8, ch. 2000-173; s. 8, ch. 2004-234; s. 15, ch. 2006-312.
FL Stat § 199.303 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 199 - Intangible Personal Property Taxes|Part II - Administrative, Collection, and Enforcement Procedures (Ss. 199.202-199.303)|199.303 - Declaration of legislative intent.

199.303 Declaration of legislative intent.—(1) If any section, subsection, sentence, clause, phrase, or word of this chapter is for any reason held or declared to be unconstitutional, invalid, inoperative, ineffective, inapplicable, or void, such invalidity or unconstitutionality shall not affect the portions of this chapter not so held to be unconstitutional, void, invalid, or ineffective, or affect the application of this chapter to other circumstances not so held to be invalid, it being the express legislative intent that any such unconstitutional, illegal, invalid, ineffective, inapplicable, or void portion or portions of this chapter did not induce its passage, and that without the inclusion of any such unconstitutional, illegal, invalid, ineffective, or void portions of this chapter, the Legislature would have enacted the valid and constitutional portions thereof.(2) It is hereby declared to be the specific legislative intent to tax all intangible personal property that may constitutionally be taxed subject only to the exemptions and credits allowed by law. However, if any application of these statutes is declared unconstitutional, the taxes imposed shall nevertheless remain in force, but only to the extent permitted by the constitutions of this state and of the United States.History.—s. 5, ch. 92-319; s. 16, ch. 2006-312; s. 13, ch. 2018-110.
FL Stat § 206.022 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 206 - Motor and Other Fuel Taxes|Part I - Motor Fuels (Ss. 206.01-206.64)|206.022 - Application for license; terminal operators.

206.022 Application for license; terminal operators.—(1) It is unlawful for any terminal operator to operate within this state unless he or she is the holder of an unrevoked license issued by the department to engage in such business. To procure such license, a person shall file with the department an application under oath and in such form as the department may prescribe, setting forth:(a) The name under which the person will transact business within the state.(b) The location, with street number address, of his or her principal office or place of business within this state and the location where records will be made available for inspection.(c) The name and complete residence address of the owner or the names and addresses of the partners, if such person is a partnership, or of the principal officers, if such person is a corporation or association; and, if such person is a corporation organized under the laws of another state, territory, or country, he or she shall also file with the application a certified copy of the certificate or license issued by the Department of State showing that such corporation is authorized to transact business in the state.(d) The storage capacity of the facility.(e) Any other information which the department may deem necessary.(2) Each license shall be renewed annually through application.History.—s. 76, ch. 85-342; s. 1061, ch. 95-147; s. 4, ch. 96-323; s. 11, ch. 2017-36.
FL Stat § 206.025 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 206 - Motor and Other Fuel Taxes|Part I - Motor Fuels (Ss. 206.01-206.64)|206.025 - Application by person whose license has been canceled; procedure.

206.025 Application by person whose license has been canceled; procedure.—In the event that any application for a license to transact business in the state shall be filed by any person whose license at any time theretofore shall have been canceled for cause by the department, or in case the department is of the opinion that such application was not filed in good faith or that such application was filed by some person as a subterfuge for the real person in interest whose license or registration theretofore shall have been canceled for cause by said department, the department may refuse to issue to such person a license to transact business in the state.History.—s. 2, ch. 16082, 1933; CGL 1936 Supp. 1167(63); s. 7, ch. 63-253; s. 5, ch. 65-371; s. 2, ch. 65-420; ss. 21, 35, ch. 69-106; s. 1, ch. 70-995; s. 54, ch. 78-95; s. 77, ch. 85-342.Note.—Former s. 207.03.
FL Stat § 206.0261 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 206 - Motor and Other Fuel Taxes|Part I - Motor Fuels (Ss. 206.01-206.64)|206.0261 - Retaining all or portion of tax reduction amount or interference with tax reduction benefit prohibited.

206.0261 Retaining all or portion of tax reduction amount or interference with tax reduction benefit prohibited.—It is unlawful for a terminal supplier, wholesaler, importer, reseller, or retail dealer of motor fuel to retain any part of the tax reduction set forth in this act or to interfere with providing the full benefit of the tax reduction to the retail purchaser of motor fuel. Any person violating the provisions of this act commits a felony of the third degree, punishable as provided in s. 775.082 or s. 775.083.History.—s. 7, ch. 2004-73.
FL Stat § 206.027 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 206 - Motor and Other Fuel Taxes|Part I - Motor Fuels (Ss. 206.01-206.64)|206.027 - Licenses not assignable.

206.027 Licenses not assignable.—(1) No license granted under the provisions of this chapter shall be transferred or assigned except upon application to, and written consent and approval of the transferee by, the department pursuant to the provisions of s. 206.026.(2) At all times prior to approval of a transfer or assignment of the license the transferor shall be deemed to be the licenseholder.(3) Whenever a license is held by a corporation or business entity other than an individual, no transfer of the stock or other evidence of ownership or equity in the licenseholder shall be made, absent the prior approval of the transferee by the department pursuant to the provisions of s. 206.026.History.—s. 79, ch. 85-342.
FL Stat § 206.028 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 206 - Motor and Other Fuel Taxes|Part I - Motor Fuels (Ss. 206.01-206.64)|206.028 - Costs of investigation; department to charge applicants; contracts with private companies authorized.

206.028 Costs of investigation; department to charge applicants; contracts with private companies authorized.—(1) The department may charge any anticipated costs incurred by the department in determining the eligibility of any person or entity specified in s. 206.026(1)(a) to hold a license against such person or entity.(2) The department must furnish to the applicant an itemized statement of actual costs incurred during the investigation to determine eligibility.(3) If there are unused funds at the conclusion of the investigation, the unused funds must be returned to the applicant within 60 days after the determination of eligibility has been made.(4) If the actual costs of investigation exceed anticipated costs, the department must assess the applicant those moneys necessary to recover all actual costs.(5) The department may enter into contracts with private companies to conduct investigations to determine the eligibility of any person or entity specified in s. 206.026(1)(a) to hold a license. The costs of the investigations must be charged to the applicant as provided in this section.History.—s. 80, ch. 85-342; s. 6, ch. 94-353; s. 3, ch. 2020-4.
FL Stat § 206.03 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 206 - Motor and Other Fuel Taxes|Part I - Motor Fuels (Ss. 206.01-206.64)|206.03 - Licensing of terminal suppliers, importers, exporters, and wholesalers.

206.03 Licensing of terminal suppliers, importers, exporters, and wholesalers.—(1) The application in proper form having been accepted for filing and the bond accepted and approved, except as provided in s. 206.05(1), the department shall issue to such person a license to transact business in the state, subject to cancellation of such license as provided by law.(2) The license so issued by the department shall not be assignable except pursuant to s. 206.027, shall be valid only for the person in whose name it has been issued, and shall be displayed conspicuously in the principal place of business in the state.(3) The department shall keep and file all applications and bonds with an alphabetical index thereof, together with a record of all duly licensed persons.(4) An importer must first be licensed as a wholesaler prior to being licensed as an importer.History.—s. 2, ch. 16082, 1933; CGL 1936 Supp. 1167(63); s. 7, ch. 22858, 1945; s. 7, ch. 63-253; s. 5, ch. 65-371; s. 2, ch. 65-420; ss. 21, 35, ch. 69-106; s. 1, ch. 70-995; s. 2, ch. 77-149; s. 81, ch. 85-342; s. 48, ch. 87-224; s. 5, ch. 95-417; s. 12, ch. 2017-36.Note.—Former s. 207.04.
FL Stat § 206.04 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 206 - Motor and Other Fuel Taxes|Part I - Motor Fuels (Ss. 206.01-206.64)|206.04 - License number and cards; penalties.

206.04 License number and cards; penalties.—Each terminal supplier, importer, exporter, and wholesaler shall be assigned a license number upon qualifying for a license hereunder, and the department shall issue to each such licensee separate license cards for each tank truck operated by that person. Such license card shall indicate the license number so assigned, the motor number of the truck authorized to be operated under such license card, and such other information as the department may prescribe. The license card shall be conspicuously displayed in the vehicle to which it is assigned, and any person operating a tank truck in this state conveying or transporting motor fuel without such license card or, if a common carrier, a bill of lading is guilty of a felony of the third degree, punishable as provided in s. 775.082, s. 775.083, or s. 775.084.History.—s. 2, ch. 16082, 1933; CGL 1936 Supp. 1167(63), 7794(5); s. 7, ch. 63-253; s. 5, ch. 65-371; s. 2, ch. 65-420; ss. 21, 35, ch. 69-106; s. 1, ch. 70-995; s. 116, ch. 71-136; s. 82, ch. 85-342; s. 71, ch. 87-6; s. 6, ch. 95-417.Note.—Former s. 207.05.
FL Stat § 206.045 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 206 - Motor and Other Fuel Taxes|Part I - Motor Fuels (Ss. 206.01-206.64)|206.045 - Licensing period.

206.045 Licensing period.—Beginning January 1, 1998, the licensing period under this chapter shall be a calendar year, or any part thereof.History.—s. 29, ch. 96-323; s. 4, ch. 99-5; s. 13, ch. 2017-36.
FL Stat § 206.051 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 206 - Motor and Other Fuel Taxes|Part I - Motor Fuels (Ss. 206.01-206.64)|206.051 - Importer and exporter; credit authorization and bonding requirements.

206.051 Importer and exporter; credit authorization and bonding requirements.—(1) Prior to being licensed, an importer must establish credit worthiness with the department. This shall be accomplished by posting a bond equivalent to 60 days’ tax liability or by making a cash deposit or providing an irrevocable letter of credit in that amount. An importer shall then be authorized to import fuels and remit taxes directly to the state as provided in this part up to the amount of credit so established. Before an importer’s liability may exceed its established credit limit, the importer shall make a tax deposit, by electronic funds transfer to the department, in an amount equal to its current tax liability, or provide the department with additional security as provided by this section. Any importer who fails to timely remit taxes and supply sufficient credit as required by this section shall be prohibited from importing untaxed fuel into this state.(2) Prior to each importation of taxable motor or diesel fuels upon which tax has not been charged by the supplier, an importer must notify the department and obtain an import authorization number which shall be recorded by the importer on the shipping papers.(3) Prior to being licensed, an exporter must post a bond with the department equal to 3 times the total state and local option taxes that would be due if sold for highway use in Florida, based on the average monthly number of gallons of motor and diesel fuel to be exported, subject to the maximum bonding restrictions for motor fuels in s. 206.05 and diesel fuels in s. 206.90. To the extent that a taxpayer already has established a bond under those sections, only an amount necessary to comply with this section will be required.(4) A licensed exporter shall be authorized to take a credit on its monthly fuel tax return or apply for a refund of all state fuel tax and local option fuel tax paid on fuel exported from the state in compliance with this section. To establish the right to refund, an exporter shall provide a copy of the return filed in the destination state showing the import of all fuels claimed for refund. The department shall, absent any violation, authorize a refund based on the information submitted.(5) Any exporter filing a false refund claim or claiming a false credit shall be prohibited from making future refund or credit claims for taxes paid on motor fuels exported from this state for a period of not less than 12 months. A false claim for credit or refund shall be a basis for license revocation.History.—s. 8, ch. 95-417.
FL Stat § 206.052 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 206 - Motor and Other Fuel Taxes|Part I - Motor Fuels (Ss. 206.01-206.64)|206.052 - Export of tax-free fuels.

206.052 Export of tax-free fuels.—(1) A licensed exporter may purchase from a terminal supplier at a terminal taxable motor fuels for export from this state without paying the tax imposed pursuant to this part only under the following circumstances:(a) The exporter has designated to the terminal supplier the destination for delivery of the fuel to a location outside the state;(b) The exporter is licensed in the state of destination and has supplied the terminal supplier with that license number;(c) The exporter has not been barred from making tax-free exports by the department for violation of s. 206.051(5); and(d) The terminal supplier collects and remits to the state of destination all taxes imposed on said fuel by the destination state.(2) A terminal supplier may purchase taxable motor fuels from another terminal supplier at a terminal without paying the tax imposed pursuant to this part only under the following circumstances:(a) The terminal supplier who purchased the motor fuel will sell the motor fuel to a licensed exporter for immediate export from the state.(b) The terminal supplier who purchased the motor fuel has designated to the terminal supplier who sold the motor fuel the destination for delivery of the fuel to a location outside the state.(c) The terminal supplier who purchased the motor fuel is licensed in the state of destination and has supplied the terminal supplier who sold the motor fuel with that license number.(d) The licensed exporter has not been barred from making tax-free exports by the department for violation of s. 206.051(5).(e) The terminal supplier who sold the motor fuel to the other terminal supplier collects and remits to the state of destination all taxes imposed by the destination state on the fuel.(3) A licensed exporter shall not divert for sale or use in this state any fuel designated to a destination outside this state without first obtaining a diversion number from the department as specified in s. 206.416(1)(b) and manually recording that number on the shipping paper prior to diversion of fuel for sale or use in this state.History.—s. 9, ch. 95-417; s. 31, ch. 2003-254; s. 27, ch. 2018-118.
FL Stat § 206.054 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 206 - Motor and Other Fuel Taxes|Part I - Motor Fuels (Ss. 206.01-206.64)|206.054 - Payment of taxes by importers.

206.054 Payment of taxes by importers.—(1) Except as otherwise provided in this part, the taxes imposed on the importation of motor fuel and taxable diesel fuel by this chapter on net gallons imported from another state shall be paid by the licensed importer who has imported such nonexempt motor or diesel fuel. The taxes shall be due to the state on the first day of the month following the month in which the taxable importation occurred as provided in s. 206.43. Nothing in this part shall provide an importer with an exemption privilege. Importers must pay taxes when billed by the terminal supplier on purchases of Florida destination fuels. A licensed importer may qualify and be authorized by the department to remit taxes to its supplier pursuant to s. 206.43(5).(2) The department may license an out-of-state terminal supplier to precollect and remit the taxes imposed by this chapter with respect to taxable motor fuel and diesel fuel imported from a terminal outside this state in the same manner and at the same time as taxes would arise and be paid under this chapter if the taxable motor and diesel fuel had been sold or removed from storage at a terminal in this state. The sales record shall reflect the taxes collected, total number of net gallons, and the destination state. The state of destination shall also be printed on the shipping papers, a copy of which must remain with the carrier during transport. A terminal supplier shall bill the taxes imposed by this chapter on all Florida destination sales.(3) The taxes imposed by this chapter on use of taxable motor or diesel fuels which are imported into this state other than by a bulk transfer shall be due at the time the product enters into the state and shall be measured by invoiced net gallons received outside this state at a refinery, terminal, or bulk plant for delivery to a destination in this state.(4) The department may, upon written notification, require any terminal supplier, wholesaler, or importer to make a direct payment of taxes due on purchases from a terminal supplier who has failed to file a proper return and remit the taxes due. The department may require a wholesaler not licensed as an importer to obtain an importer’s license to continue purchasing from the terminal supplier.History.—s. 10, ch. 95-417.