reglab/housing_qa huggingface dataset:
FL Stat § 220.801 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 220 - Income Tax Code|Part IX - Penalties, Interest, and Enforcement (Ss. 220.801-220.829)|220.801 - Penalties; failure to timely file returns.

220.801 Penalties; failure to timely file returns.—(1) In case of failure to file any tax return required under this chapter on the date prescribed therefor, including any extensions thereof, there shall be added as a penalty to the amount of tax due with such return 10 percent of the amount of such tax, if the failure is not for more than 1 month, plus an additional 10 percent for each additional month or fraction thereof during which such failure continues, not exceeding 50 percent in the aggregate. The department may settle or compromise such penalties pursuant to s. 213.21. For purposes of this section, the amount of tax due with any return shall be reduced by any part of the tax which is paid on or before the date prescribed for payment of the tax and by the amount of any credit against the tax which was properly allowable on the date the return was required to be filed.(2) In case of failure to file any tax return required by this chapter, notwithstanding that no tax is shown to be due thereon, a penalty in the amount of $50 for each month or portion thereof, not to exceed $300 in the aggregate, shall be assessed and paid for each such failure to file. This subsection shall only apply to corporations when they also are required to file a federal income tax return.(3) If any penalty is assessed under subsection (1) for failure to file a return by the prescribed date, no penalty under subsection (2) for failure to file a return with no tax shown to be due shall be assessed with respect to the same return.(4) The provisions of this section shall specifically apply to the notice of federal change required under s. 220.23.History.—s. 19, ch. 71-359; s. 4, ch. 74-324; s. 15, ch. 81-178; s. 8, ch. 86-121; s. 94, ch. 87-6; s. 61, ch. 87-101; s. 62, ch. 91-112; s. 29, ch. 92-320; s. 18, ch. 2011-76.Note.—Former s. 214.40.
FL Stat § 220.803 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 220 - Income Tax Code|Part IX - Penalties, Interest, and Enforcement (Ss. 220.801-220.829)|220.803 - Penalties; failure to pay tax.

220.803 Penalties; failure to pay tax.—(1) If any part of a deficiency is due to negligence or intentional disregard of rules and regulations prescribed by or under this chapter, but without intent to defraud, there shall be added to the tax as a penalty an amount equal to 10 percent of the deficiency.(2) If any part of a deficiency is due to fraud, there shall be added to the tax as a penalty, in lieu of the penalty under subsection (1), an amount equal to 100 percent of the deficiency.(3) For purposes of this section, the amount shown as tax by the taxpayer upon a return shall be taken into account in determining the amount of the deficiency only if such return was filed on or before the last day prescribed by law for the filing of such return, including any extensions of the time for such filing.History.—s. 19, ch. 71-359; s. 63, ch. 91-112; s. 30, ch. 92-320.Note.—Former s. 214.41.
FL Stat § 220.805 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 220 - Income Tax Code|Part IX - Penalties, Interest, and Enforcement (Ss. 220.801-220.829)|220.805 - Assessment of penalties.

220.805 Assessment of penalties.—The penalties provided by this part shall be paid upon notice and demand and shall be assessed, collected, and paid in the same manner as taxes. Any reference in this chapter to the tax imposed by this chapter shall be deemed a reference to penalties provided by this part.History.—s. 19, ch. 71-359; s. 64, ch. 91-112.Note.—Former s. 214.42.
FL Stat § 220.807 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 220 - Income Tax Code|Part IX - Penalties, Interest, and Enforcement (Ss. 220.801-220.829)|220.807 - Determination of rate of interest.

220.807 Determination of rate of interest.—(1) The annual rate of interest applicable to this chapter shall be the adjusted rate established by the executive director of the Department of Revenue under subsection (2), except that the annual rate of interest shall never be greater than 12 percent.(2) If the adjusted prime rate charged by banks, rounded to the nearest full percent, plus 4 percentage points, during either:(a) The 6-month period ending on September 30 of any calendar year; or(b) The 6-month period ending on March 31 of any calendar year,differs from the interest rate in effect on either such date, the executive director of the Department of Revenue shall, within 20 days, establish an adjusted rate of interest equal to such adjusted prime rate plus 4 percentage points.(3) An adjusted rate of interest established under this section shall become effective:(a) On January 1 of the succeeding year, if based upon the adjusted prime rate plus 4 percentage points for the 6-month period ending on September 30; or(b) On July 1 of the same calendar year, if based upon the adjusted prime rate plus 4 percentage points for the 6-month period ending on March 31.(4) For the purposes of this section, “adjusted prime rate charged by banks” means the average predominant prime rate quoted by commercial banks to large business, as determined by the Board of Governors of the Federal Reserve System.(5) Once established, an adjusted rate of interest shall remain in effect until an adjustment is made under subsection (2).History.—s. 2, ch. 86-121; s. 65, ch. 91-112; s. 4, ch. 2003-395.Note.—Former s. 214.425.
FL Stat § 220.809 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 220 - Income Tax Code|Part IX - Penalties, Interest, and Enforcement (Ss. 220.801-220.829)|220.809 - Interest on deficiencies.

220.809 Interest on deficiencies.—(1) Except as provided in s. 220.23(2)(c), if any amount of tax imposed by this chapter is not paid on or before the date, determined without regard to any extensions, prescribed for payment of such tax, interest shall be paid in accordance with the provisions of s. 220.807 on the unpaid amount from such date to the date of payment.(2) Interest prescribed by this section on any tax or penalty shall be deemed assessed upon the assessment of the tax or penalty to which such interest relates, and shall be collected and paid in the same manner as taxes. Any reference in this chapter to the tax imposed by this chapter shall be deemed a reference to interest imposed by this section.(3) No interest shall be imposed upon the interest provided by this section.(4) Interest shall be paid in respect to any penalty which is not paid within 20 days of the notice and demand therefor, but only for the period from the date of the notice and demand to the date of payment.(5) If notice and demand is made for the payment of any amount due under this chapter, and if such amount is paid within 30 days after the date of such notice and demand, interest under this section on the amount so paid shall not be imposed for the period after the date of such notice and demand.(6) Any tax, interest, or penalty imposed by this chapter which has been erroneously refunded and which is recoverable by the department shall bear interest computed as provided in s. 220.807 from the date of payment of such refund.(7) The department may settle or compromise interest imposed herein pursuant to s. 213.21.History.—s. 19, ch. 71-359; s. 11, ch. 76-261; s. 16, ch. 81-178; s. 3, ch. 86-121; s. 66, ch. 91-112; s. 45, ch. 2002-218.Note.—Former s. 214.43.
FL Stat § 220.813 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 220 - Income Tax Code|Part IX - Penalties, Interest, and Enforcement (Ss. 220.801-220.829)|220.813 - Liens; attachment and notice.

220.813 Liens; attachment and notice.—(1) The state shall have a lien for all or any portion of the tax or any penalty, or for any amount of interest which may be due, upon all the real and personal property of any taxpayer assessed with a tax under this chapter.(2) If the lien arises from an assessment pursuant to a notice of deficiency, such lien shall not attach, and the notice described in subsection (3) shall not be filed, until all proceedings in court for review of such assessment have terminated or the time for the taking thereof has expired without such proceedings being instituted.(3) The lien created by assessment pursuant to a notice of deficiency shall expire unless a notice of lien is filed as provided in this part within 5 years from the date all proceedings in court for the review of such assessment have terminated or the time for the taking thereof has expired without such proceeding being instituted. The lien created by assessment pursuant to the filing of a return without payment of the tax shown to be due, or the penalty or interest properly due, shall expire unless a notice of lien is filed within 5 years from the date such return was filed with the department.History.—s. 19, ch. 71-359; s. 68, ch. 91-112.Note.—Former s. 214.44.
FL Stat § 220.815 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 220 - Income Tax Code|Part IX - Penalties, Interest, and Enforcement (Ss. 220.801-220.829)|220.815 - Liens; priority and filing.

220.815 Liens; priority and filing.—(1) Nothing in this part shall be construed to give the state a preference over the perfected rights of any bona fide purchaser, mortgagee, judgment creditor, or other lienholder in existence prior to the filing of notice of lien or of jeopardy assessment lien in the office of the clerk of the circuit court in the county in which the property subject to the lien is located. 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 assessment in s. 213.732.(2) The clerks of the circuit courts of the several counties shall establish and maintain a file and index book for liens arising under this chapter, in the manner and form prescribed by the department, which shall contain numerical and alphabetical indexes. Each entry in the file shall show the name and address of the taxpayer named in the notice, the tax to which the lien relates, the serial number of the notice, the date and hour of filing, whether the lien is a regular lien or a jeopardy assessment lien, and the amount of taxes, penalties, and interest due and unpaid at the time the notice is filed.History.—s. 19, ch. 71-359; s. 69, ch. 91-112; s. 16, ch. 92-315.Note.—Former s. 214.45.
FL Stat § 220.819 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 220 - Income Tax Code|Part IX - Penalties, Interest, and Enforcement (Ss. 220.801-220.829)|220.819 - Liens; release.

220.819 Liens; release.—(1) The department may release all or any portion of the property subject to a lien if it determines that the release will not endanger or jeopardize the collection of the amount secured thereby.(2) The department shall release all or any portion of the property subject to a lien upon a final determination of a court of competent jurisdiction that the taxpayer does not owe some or all of the amount secured by the lien or that no jeopardy to the revenue exists.(3) The department shall release the lien against any taxpayer whenever the tax, penalties and interest covered by the lien are paid.History.—s. 19, ch. 71-359; s. 71, ch. 91-112.Note.—Former s. 214.47.
FL Stat § 220.821 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 220 - Income Tax Code|Part IX - Penalties, Interest, and Enforcement (Ss. 220.801-220.829)|220.821 - Liens; certificates of release.

220.821 Liens; certificates of release.—(1) The department shall issue a certificate of complete or partial release of lien:(a) To the extent that the fair market value of any property subject to the lien exceeds 200 percent of the amount of the lien plus the amount of all prior liens upon such property;(b) To the extent that such lien expires or otherwise becomes unenforceable;(c) To the extent that the amount of such lien is paid, together with any interest which may become due between the date when the notice of lien is filed and the date when the amount of such lien is paid;(d) To the extent that there is furnished to the department, on such form as the department may prescribe and with such surety or sureties as are satisfactory to the department, a bond that is conditioned upon the payment of 200 percent of the amount of such lien, plus any interest which may become due after the notice of lien is filed and before the amount thereof is fully paid; and(e) To the extent and under the circumstances specified in s. 220.819.(2) A certificate of complete or partial release of any lien shall be conclusive that the lien upon the property covered by the certificate is extinguished to the extent indicated by such certificate.(3) The clerks of the circuit court shall permanently attach the certificates of release to the notice of lien or notice of jeopardy assessment lien and record same whenever a certificate of complete or partial release of lien issued by the department is presented for filing in the office where a notice of such lien was filed.History.—s. 19, ch. 71-359; s. 72, ch. 91-112.Note.—Former s. 214.48.
FL Stat § 220.823 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 220 - Income Tax Code|Part IX - Penalties, Interest, and Enforcement (Ss. 220.801-220.829)|220.823 - Liens; costs.

220.823 Liens; costs.—The department shall not be required to furnish any bond or to make a deposit or to pay any costs or fees of any court or officer thereof in any legal proceedings or in connection with the recordation in any county of any notice or other document filed by the department pursuant to the provisions of this chapter.History.—s. 19, ch. 71-359; s. 73, ch. 91-112.Note.—Former s. 214.49.
FL Stat § 220.825 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 220 - Income Tax Code|Part IX - Penalties, Interest, and Enforcement (Ss. 220.801-220.829)|220.825 - Liens; foreclosure.

220.825 Liens; foreclosure.—In addition to any other remedy provided by the laws of this state, and provided that no hearing or proceedings for review provided by this chapter shall be pending and that the time for the taking of review shall have expired, the department may foreclose in any court of competent jurisdiction any lien on real or personal property for any tax, penalty, or interest to the same extent and in the same manner as in the enforcement of other liens. Any proceeding to foreclose shall be instituted not more than 20 years after the filing, or availability for filing, of the notice of lien under the provisions of s. 220.815.History.—s. 19, ch. 71-359; s. 55, ch. 87-6; s. 32, ch. 87-101; s. 74, ch. 91-112.Note.—Former s. 214.50.
FL Stat § 220.827 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 220 - Income Tax Code|Part IX - Penalties, Interest, and Enforcement (Ss. 220.801-220.829)|220.827 - Collection procedures.

220.827 Collection procedures.—(1) In addition to any other remedy provided by the laws of this state, if any tax imposed by this chapter is not paid within the time required by this chapter, the department, or someone designated by it, may cause a demand to be made on the taxpayer for the payment thereof. If such tax remains unpaid for 10 days after such demand has been made and no proceedings have been taken to review the same, the department may issue a warrant directed to any sheriff or other person authorized to serve process, commanding said sheriff or other person to levy upon and sell the real and personal property of the taxpayer found within his or her jurisdiction for the payment of the amount thereof, including penalties, interest, and the cost of executing the warrant. Such warrant shall be returned to the department together with the money collected by virtue thereof within the time therein specified, which shall not be less than 20 nor more than 90 days from the date of the warrant. The sheriff or other person to whom such a warrant shall be directed shall proceed upon the same in all respects and with like effect as is prescribed by law for executions issued against property upon judgments of record, and shall be entitled to the same fees for his or her services in executing the warrant, to be collected in the same manner. No proceedings for a levy under this section shall be commenced more than 20 years after the filing of the notice of lien under the provisions of this part.(2) Whenever an execution or writ of attachment issued from any court for the enforcement or collection of any tax liability created by this chapter shall be levied by any sheriff or other authorized person upon any personal property, and such property shall be claimed to be exempt from execution or attachment by any person other than the defendant in the execution or attachment, then it shall be the duty of the person making such claim to give notice in writing of his or her claim and of his or her intention to prosecute the same to the sheriff or other person within 10 days after the making of said levy. The giving of such notice shall be a condition precedent to any legal action against the sheriff or other authorized person for wrongful levy or seizure or for sale of said property, and any such person who fails to give notice within said time shall be forever barred from bringing any legal action against such sheriff or other person for injury or damages to or conversion of said property.History.—s. 19, ch. 71-359; s. 56, ch. 87-6; s. 33, ch. 87-101; s. 75, ch. 91-112; s. 1192, ch. 95-147.Note.—Former s. 214.51.
FL Stat § 220.829 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 220 - Income Tax Code|Part IX - Penalties, Interest, and Enforcement (Ss. 220.801-220.829)|220.829 - Liability of transferees.

220.829 Liability of transferees.—The liability of a transferee of a taxpayer for any tax, penalty, or interest due shall be assessed, paid, and collected in the same manner and subject to the same provisions and limitations as in the case of the tax to which the liability relates. The term “transferee” shall include any corporation or other person which succeeds by operation of law or otherwise to substantially all of the business or property of a taxpayer.History.—s. 19, ch. 71-359; s. 76, ch. 91-112.Note.—Former s. 214.52.
FL Stat § 220.901 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 220 - Income Tax Code|Part X - Tax Crimes (Ss. 220.901-220.905)|220.901 - Willful and fraudulent acts.

220.901 Willful and fraudulent acts.—Any taxpayer who is subject to the provisions of this chapter and who willfully fails to file a return or keep required books and records, files a fraudulent return, willfully violates any rule or regulation of the department, or willfully attempts in any other manner to evade or defeat any tax imposed by this chapter or the payment thereof, is, in addition to other penalties, guilty of a misdemeanor of the first degree, punishable as provided in s. 775.082 or s. 775.083.History.—s. 19, ch. 71-359; s. 95, ch. 87-6; s. 62, ch. 87-101; s. 78, ch. 91-112; s. 25, ch. 91-224.Note.—Former s. 214.60.
FL Stat § 220.903 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 220 - Income Tax Code|Part X - Tax Crimes (Ss. 220.901-220.905)|220.903 - Willful failure to pay over.

220.903 Willful failure to pay over.—Any person who accepts money from a taxpayer that is due to the department, for the purpose of acting as the taxpayer’s agent to make the payment to the department, but who willfully fails to remit such payment to the department when due or who purports to make such payment but willfully fails to do so because his or her check or other remittance fails to clear the bank or other depository against which it is drawn 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. 19, ch. 71-359; s. 96, ch. 87-6; s. 79, ch. 91-112; s. 1193, ch. 95-147.Note.—Former s. 214.61.
FL Stat § 220.905 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 220 - Income Tax Code|Part X - Tax Crimes (Ss. 220.901-220.905)|220.905 - Aiding and abetting.

220.905 Aiding and abetting.—Any person who aids, abets, counsels, or conspires to commit any of the acts described in s. 220.901 or s. 220.903 shall be subject to fine or imprisonment to the same extent as the perpetrator of such act.History.—s. 19, ch. 71-359; s. 80, ch. 91-112.Note.—Former s. 214.62.
FL Stat § 243.18 (2021)
2021 Florida Statutes|Title XVI - Teachers' Retirement System; Higher Educational Facilities Bonds|Chapter 243 - Higher Educational Facilities Bonds|Part I - County Higher Educational Facilities Authorities Law (Ss. 243.18-243.40)|243.18 - Short title.

243.18 Short title.—This part may be referred to as the “Higher Educational Facilities Authorities Law.”History.—s. 1, ch. 69-345.
FL Stat § 243.19 (2021)
2021 Florida Statutes|Title XVI - Teachers' Retirement System; Higher Educational Facilities Bonds|Chapter 243 - Higher Educational Facilities Bonds|Part I - County Higher Educational Facilities Authorities Law (Ss. 243.18-243.40)|243.19 - Findings and declaration of necessity.

243.19 Findings and declaration of necessity.—It is declared that for the benefit of the people of the state, the increase of their commerce, welfare, and prosperity, and the improvement of their health and living conditions, it is essential that this and future generations of youth be given the fullest opportunity to learn and to develop their intellectual and mental capacities; that it is essential that institutions for higher education within each county in the state be provided with appropriate additional means to assist such youth in achieving the required levels of learning and development of their intellectual and mental capacities; that it is the purpose of this part to provide a measure of assistance and an alternate method to enable institutions of higher education in each county of this state to provide the facilities and structures which are sorely needed to accomplish the purposes of this part; and that it is essential to provide additional assistance to institutions for higher education by enabling those institutions to coordinate their budgetary needs with the timing of receipt of tuition revenues in a manner similar to programs authorized for school districts within the state. The necessity in the public interest of the provisions hereinafter enacted is hereby declared as a matter of legislative determination.History.—s. 2, ch. 69-345; s. 16, ch. 99-252.
FL Stat § 243.23 (2021)
2021 Florida Statutes|Title XVI - Teachers' Retirement System; Higher Educational Facilities Bonds|Chapter 243 - Higher Educational Facilities Bonds|Part I - County Higher Educational Facilities Authorities Law (Ss. 243.18-243.40)|243.23 - Payment of expenses.

243.23 Payment of expenses.—All expenses incurred in carrying out the provisions of this part shall be payable solely from funds provided under the authority of this part, and no liability or obligation shall be incurred by an authority hereunder beyond the extent to which moneys shall have been provided under the provisions of this part.History.—s. 6, ch. 69-345.