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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
A bill to be entitled 1
An act relating to tax administration; amending s. 2
72.011, F.S.; prohibiting taxpayers from submitting 3
certain records in tax proceedings under specified 4
circumstances; amending s. 120.80, F.S.; prohibiting 5
taxpayers from submitting certain records in taxp ayer 6
contest proceedings under certain circumstances; 7
amending s. 202.34, F.S.; authorizing the department 8
to respond to contact initiated by taxpayers to 9
discuss audits; authorizing taxpayers to provide 10
records and other information; authorizing the 11
department to examine documentation and other 12
information received; authorizing the department to 13
adopt rules; amending ss. 202.36, 206.14, 211.125, 14
212.14, and 220.735, F.S.; specifying instances under 15
which an assessment or amount by the department is 16
deemed prima facie correct; creating a presumption; 17
authorizing the department to use estimates for 18
purposes of assessment under certain circumstances; 19
amending s. 206.9931, F.S.; deleting obsolete 20
language; amending s. 212.05, F.S.; revising 21
requirements for an affidavit; amending s. 212.13, 22
F.S.; providing definitions; requiring certain dealers 23
to maintain specified records relating to alcoholic 24
beverages; providing procedures for use by the 25
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department to request and receive such records; 26
authorizing the departm ent to suspend a dealer's 27
resale certificate under specified conditions; 28
specifying mechanisms for such suspension to be 29
lifted; specifying conditions under which the Division 30
of Alcoholic Beverages and Tobacco may revoke the 31
dealer's license; requiring th e department to publish 32
a list of dealers whose resale certificates have been 33
suspended; specifying conditions under which a 34
transferor may accept orders, deliver, or sell alcohol 35
beverages to the dealers whose resale certificates 36
have been suspended; auth orizing the department to 37
adopt rules; amending s. 213.015, F.S.; creating the 38
compliance determination workgroup; providing 39
membership; providing duties; requiring a report and 40
proposed legislation; providing a repeal date; 41
amending s. 213.051, F.S.; auth orizing the department 42
to serve subpoenas on businesses registered with the 43
department; amending s. 213.053, F.S.; authorizing the 44
department to publish a list of dealers whose resale 45
certificates have been suspended; specifying contents 46
of the list; requiring the department to update the 47
list to reflect specified changes; providing 48
rulemaking authority; amending s. 213.06, F.S.; 49
revising the period in which, and conditions under 50
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which, the executive director of the department may 51
adopt emergency rules; pro viding for an exemption, the 52
effectiveness, and the renewal of emergency rules; 53
providing construction; amending s. 213.21, F.S.; 54
addressing the statute of limitations for issuing 55
assessments; authorizing a taxpayer's liability to be 56
settled or compromised under certain circumstances; 57
creating a rebuttable presumption; specifying the 58
conditions for the department to consider requests to 59
settle or compromise any tax, interest, penalty, or 60
other liability; providing construction; amending s. 61
213.34, F.S.; revising audit procedures of the 62
department; authorizing the department to adopt rules; 63
amending s. 213.67, F.S.; authorizing the executive 64
director of the department or his or her designee to 65
include additional daily accrued interest, costs, and 66
fees in a garnishment levy notice; revising methods 67
for delivery of levy notices; amending s. 213.345, 68
F.S.; specifying conditions under which a period is 69
tolled during an audit; amending s. 220.42, F.S.; 70
deleting obsolete language; amending s. 443.131, F.S.; 71
excluding certain benefit charges from the employer 72
reemployment assistance contribution rate calculation; 73
amending s. 443.171, F.S.; requiring the department 74
and its tax collection service provider to comply with 75
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requirements of the federal Treasury Offset Progra m; 76
authorizing the department or the tax collection 77
service provider to adopt rules; providing an 78
effective date. 79
80
Be It Enacted by the Legislature of the State of Florida: 81
82
Section 1. Paragraph (c) is added to subsection (1) of 83
section 72.011, Florida Statutes, to read: 84
72.011 Jurisdiction of circuit courts in specific tax 85
matters; administrative hearings and appeals; time for 86
commencing action; parties; deposits. — 87
(1) 88
(c) A taxpayer may not submit records pertaining to an 89
assessment or refund claim as evidence in any proceeding under 90
this section if those records were available to, or required to 91
be kept by, the taxpayer and were not timely provided to the 92
Department of Revenue after a written request for the records 93
during the audit or protes t period and before submission of a 94
petition for hearing pursuant to chapter 120 or the filing of an 95
action under paragraph (a), unless the taxpayer demonstrates to 96
the court or presiding officer good cause for the taxpayer's 97
failure to previously provide such records to the department. 98
Good cause may include, but is not limited to, circumstances 99
where a taxpayer was unable to originally provide records under 100
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extraordinary circumstances as defined in s. 213.21(10)(d)2. 101
Section 2. Paragraph (b) of subse ction (14) of section 102
120.80, Florida Statutes, is amended to read: 103
120.80 Exceptions and special requirements; agencies. — 104
(14) DEPARTMENT OF REVENUE. — 105
(b) Taxpayer contest proceedings. — 106
1. In any administrative proceeding brought pursuant to 107
this chapter as authorized by s. 72.011(1), the taxpayer shall 108
be designated the "petitioner" and the Department of Revenue 109
shall be designated the "respondent," except that for actions 110
contesting an assessment or denial of refund under chapter 207, 111
the Department of Highway Safety and Motor Vehicles shall be 112
designated the "respondent," and for actions contesting an 113
assessment or denial of refund under chapters 210, 550, 561, 114
562, 563, 564, and 565, the Department of Business and 115
Professional Regulation shall b e designated the "respondent." 116
2. In any such administrative proceeding, the applicable 117
department's burden of proof, except as otherwise specifically 118
provided by general law, shall be limited to a showing that an 119
assessment has been made against the tax payer and the factual 120
and legal grounds upon which the applicable department made the 121
assessment. 122
3.a. Before Prior to filing a petition under this chapter, 123
the taxpayer shall pay to the applicable department the amount 124
of taxes, penalties, and accrued i nterest assessed by that 125
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department which are not being contested by the taxpayer. 126
Failure to pay the uncontested amount shall result in the 127
dismissal of the action and imposition of an additional penalty 128
of 25 percent of the amount taxed. 129
b. The requirements of s. 72.011(2) and (3)(a) are 130
jurisdictional for any action under this chapter to contest an 131
assessment or denial of refund by the Department of Revenue, the 132
Department of Highway Safety and Motor Vehicles, or the 133
Department of Business and Professi onal Regulation. 134
4. Except as provided in s. 220.719, further collection 135
and enforcement of the contested amount of an assessment for 136
nonpayment or underpayment of any tax, interest, or penalty 137
shall be stayed beginning on the date a petition is filed. Upon 138
entry of a final order, an agency may resume collection and 139
enforcement action. 140
5. The prevailing party, in a proceeding under ss. 120.569 141
and 120.57 authorized by s. 72.011(1), may recover all legal 142
costs incurred in such proceeding, including reas onable attorney 143
attorney's fees, if the losing party fails to raise a 144
justiciable issue of law or fact in its petition or response. 145
6. Upon review pursuant to s. 120.68 of final agency 146
action concerning an assessment of tax, penalty, or interest 147
with respect to a tax imposed under chapter 212, or the denial 148
of a refund of any tax imposed under chapter 212, if the court 149
finds that the Department of Revenue improperly rejected or 150
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modified a conclusion of law, the court may award reasonable 151
attorney attorney's fees and reasonable costs of the appeal to 152
the prevailing appellant. 153
7. A taxpayer may not submit records pertaining to an 154
assessment or refund claim as evidence in any proceeding brought 155
pursuant to this chapter as authorized by s. 72.011(1) if those 156
records were available to, or required to be kept by, the 157
taxpayer and not timely provided to the Department of Revenue 158
after a written request for the records during the audit or 159
protest period and before submission of a petition for hearing 160
under this chapter, unless the taxpayer demonstrates good cause 161
to the presiding officer for the taxpayer's failure to 162
previously provide such records to the department. Good cause 163
may include, but is not limited to, circumstances where a 164
taxpayer was unable to origin ally provide records under 165
extraordinary circumstances as defined in s. 213.21(10)(d)2. 166
Section 3. Paragraph (f) is added to subsection (4) of 167
section 202.34, Florida Statutes, and subsection (6) is added to 168
that section, to read: 169
202.34 Records requ ired to be kept; power to inspect; 170
audit procedure.— 171
(4) 172
(f) Once the notification required by paragraph (a) is 173
issued, the department, at any time, may respond to contact 174
initiated by a taxpayer to discuss the audit, and the taxpayer 175
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may provide records or other information, electronically or 176
otherwise, to the department. The department may examine, at any 177
time, documentation and other information voluntarily provided 178
by the taxpayer, its representative, or other parties, 179
information already in the depa rtment's possession, or publicly 180
available information. Examination by the department of such 181
information does not commence an audit if the review takes place 182
within 60 days after the notice of intent to conduct an audit. 183
The requirement in paragraph (a) d oes not limit the department 184
from making initial contact with the taxpayer to confirm receipt 185
of the notification or to confirm the date that the audit will 186
begin. If the taxpayer has not previously waived the 60 day 187
notice period and believes the departme nt commenced the audit 188
before the 61st day, the taxpayer must object in writing to the 189
department before the assessment is issued or the objection is 190
waived. If the objection is not waived and it is determined 191
during a formal or informal protest that the a udit was commenced 192
before the 61st day after the notice of intent to audit was 193
issued, the tolling period provided for in s. 213.345 shall be 194
considered lifted for the number of days equal to the difference 195
between the date the audit commenced and the 61st day from the 196
date of the department's notice of intent to audit. 197
(6) The department may adopt rules to administer this 198
section. 199
Section 4. Paragraph (a) of subsection (4) of section 200
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202.36, Florida Statutes, is amended to read: 201
202.36 Departmental powers; hearings; distress warrants; 202
bonds; subpoenas and subpoenas duces tecum. — 203
(4)(a) The department may issue subpoenas or subpoenas 204
duces tecum compelling the attendance and testimony of witnesses 205
and the production of books, records, written mater ials, and 206
electronically recorded information. Subpoenas must be issued 207
with the written and signed approval of the executive director 208
or his or her designee on a written and sworn application by any 209
employee of the department. The application must set for th the 210
reason for the application, the name of the person subpoenaed, 211
the time and place of appearance of the witness, and a 212
description of any books, records, or electronically recorded 213
information to be produced, together with a statement by the 214
applicant that the department has unsuccessfully attempted other 215
reasonable means of securing information and that the testimony 216
of the witness or the written or electronically recorded 217
materials sought in the subpoena are necessary for the 218
collection of taxes, pe nalty, or interest or the enforcement of 219
the taxes levied or administered under this chapter. A subpoena 220
shall be served in the manner provided by law and by the Florida 221
Rules of Civil Procedure and shall be returnable only during 222
regular business hours an d at least 20 calendar days after the 223
date of service of the subpoena. Any subpoena to which this 224
subsection applies must identify the taxpayer to whom the 225
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subpoena relates and to whom the records pertain and must 226
provide other information to enable the pe rson subpoenaed to 227
locate the records required under the subpoena. The department 228
shall give notice to the taxpayer to whom the subpoena relates 229
within 3 days after the day on which the service of the subpoena 230
is made. Within 14 days after service of the s ubpoena, the 231
person to whom the subpoena is directed may serve written 232
objection to the inspection or copying of any of the designated 233
materials. If objection is made, the department may not inspect 234
or copy the materials, except pursuant to an order of the 235
circuit court. If an objection is made, the department may 236
petition any circuit court for an order to comply with the 237
subpoena. The subpoena must contain a written notice of the 238
right to object to the subpoena. Every subpoena served upon the 239
witness or custodian of records must be accompanied by a copy of 240
the provisions of this subsection. If a person refuses to obey a 241
subpoena or subpoena duces tecum, the department may apply to 242
any circuit court of this state to enforce compliance with the 243
subpoena. Witnesses are entitled to be paid a mileage allowance 244
and witness fees as authorized for witnesses in civil cases. The 245
failure of a taxpayer to provide documents available to, or 246
required to be kept by, the taxpayer and requested by a subpoena 247
issued under this section creates a rebuttable presumption that 248
the resulting proposed final agency action by the department, as 249
to the requested documents, is correct and that the requested 250
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documents not produced by the taxpayer would be adverse to the 251
taxpayer's position as to the proposed final agency action. If a 252
taxpayer fails to provide documents requested by a subpoena 253
issued under this section, the department may make an assessment 254
from an estimate based upon the best information then available 255
to the department fo r the taxable period of retail sales of the 256
taxpayer, together with any accrued interest and penalties. The 257
department shall inform the taxpayer of the reason for the 258
estimate and the information and methodology used to derive the 259
estimate. The assessment shall be considered prima facie correct 260
and the taxpayer shall have the burden of showing any error in 261
it. The presumption and authority to use estimates for the 262
purpose of an assessment under this paragraph do not apply 263
solely because a taxpayer or the ta xpayer's representative 264
requests a conference to negotiate the production of a sample of 265
records demanded by a subpoena. 266
Section 5. Subsection (4) of section 206.14, Florida 267
Statutes, is amended to read: 268
206.14 Inspection of records; audits; hearings ; forms; 269
rules and regulations. — 270
(4) If any person unreasonably refuses access to such 271
records, books, papers or other documents, or equipment, or if 272
any person fails or refuses to obey such subpoenas duces tecum 273
or to testify, except for lawful reasons, before the department 274
or any of its authorized agents, the department shall certify 275
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the names and facts to the clerk of the circuit court of any 276
county; and the circuit court shall enter such order against 277
such person in the premises as the enforcement of this law and 278
justice requires. The failure of a taxpayer to provide documents 279
available to, or required to be kept by, the taxpayer and 280
requested by a subpoena issued under this section creates a 281
rebuttable presumption that the resulting proposed final ag ency 282
action by the department, as to the requested documents, is 283
correct and that the requested documents not produced by the 284
taxpayer would be adverse to the taxpayer's position as to the 285
proposed final agency action. If a taxpayer fails to provide 286
documents requested by a subpoena issued under this section, the 287
department may make an assessment from an estimate of the 288
taxpayer's liability based upon the best information then 289
available to the department. The department shall inform the 290
taxpayer of the reas on for the estimate and the information and 291
methodology used to derive the estimate. The assessment shall be 292
considered prima facie correct and the taxpayer shall have the 293
burden of showing any error in it. The presumption and authority 294
to use estimates for the purpose of an assessment under this 295
paragraph do not apply solely because a taxpayer or the 296
taxpayer's representative requests a conference to negotiate the 297
production of a sample of records demanded by a subpoena. 298
Section 6. Subsection (1) of s ection 206.9931, Florida 299
Statutes, is amended to read: 300
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206.9931 Administrative provisions. — 301
(1) Any person producing in, importing into, or causing to 302
be imported into this state taxable pollutants for sale, use, or 303
otherwise and who is not registered or licensed pursuant to 304
other parts of this chapter is hereby required to register and 305
become licensed for the purposes of this part. Such person shall 306
register as either a producer or importer of pollutants and 307
shall be subject to all applicable registrat ion and licensing 308
provisions of this chapter, as if fully set out in this part and 309
made expressly applicable to the taxes imposed herein, 310
including, but not limited to, ss. 206.02, 206.021, 206.022, 311
206.025, 206.03, 206.04, and 206.05. For the purposes of this 312
section, registrations required exclusively for this part shall 313
be made within 90 days of July 1, 1986, for existing businesses, 314
or before prior to the first production or importation of 315
pollutants for businesses created after July 1, 1986. The fee 316
for registration shall be $30. Failure to timely register is a 317
misdemeanor of the first degree, punishable as provided in s. 318
775.082 or s. 775.083. 319
Section 7. Paragraph (b) of subsection (3) of section 320
211.125, Florida Statutes, is amended to read: 321
211.125 Administration of law; books and records; powers 322
of the department; refunds; enforcement provisions; 323
confidentiality.— 324
(3) 325
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(b) The department may shall have the power to inspect or 326
examine the books, records, or papers of any operator, producer, 327
purchaser, royalty interest owner, taxpayer, or transporter of 328
taxable products which are reasonably required for the purposes 329
of this part and may require such person to testify under oath 330
or affirmation or to answer competent questions touching upon 331
such person's business or production of taxable products in this 332
the state. 333
1. The department may issue subpoenas to compel third 334
parties to testify or to produce records or other evidence held 335
by them. 336
2. Any duly authorized representative of the department 337
may administer an oath or affirmation. 338
3. If any person fails to comply with a request of the 339
department for the inspection of records, fails to give 340
testimony or respond to competent questions, or fails to comply 341
with a subpoena, a circuit court having jurisdiction over such 342
person may, upon application by the department, issue orders 343
necessary to secure compliance. The failure of a taxpayer to 344
provide documents available to, or required to be kept by, the 345
taxpayer and requested by a subpoena issued und er this section 346
creates a rebuttable presumption that the resulting proposed 347
final agency action by the department, as to the requested 348
documents, is correct and that the requested documents not 349
produced by the taxpayer would be adverse to the taxpayer's 350
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position as to the proposed final agency action. If a taxpayer 351
fails to provide documents requested by a subpoena issued under 352
this section, the department may make an assessment from an 353
estimate based upon the best information then available to the 354
department. The department shall inform the taxpayer of the 355
reason for the estimate and the information and methodology used 356
to derive the estimate. The assessment shall be considered prima 357
facie correct and the taxpayer shall have the burden of showing 358
any error in it. 359
Section 8. Paragraph (a) of subsection (1) of section 360
212.05, Florida Statutes, is amended to read: 361
212.05 Sales, storage, use tax. —It is hereby declared to 362
be the legislative intent that every person is exercising a 363
taxable privilege who eng ages in the business of selling 364
tangible personal property at retail in this state, including 365
the business of making or facilitating remote sales; who rents 366
or furnishes any of the things or services taxable under this 367
chapter; or who stores for use or con sumption in this state any 368
item or article of tangible personal property as defined herein 369
and who leases or rents such property within the state. 370
(1) For the exercise of such privilege, a tax is levied on 371
each taxable transaction or incident, which tax is due and 372
payable as follows: 373
(a)1.a. At the rate of 6 percent of the sales price of 374
each item or article of tangible personal property when sold at 375
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retail in this state, computed on each taxable sale for the 376
purpose of remitting the amount of tax due t he state, and 377
including each and every retail sale. 378
b. Each occasional or isolated sale of an aircraft, boat, 379
mobile home, or motor vehicle of a class or type which is 380
required to be registered, licensed, titled, or documented in 381
this state or by the United States Government is shall be 382
subject to tax at the rate provided in this paragraph. The 383
department shall by rule adopt any nationally recognized 384
publication for valuation of used motor vehicles as the 385
reference price list for any used motor vehicle which is 386
required to be licensed pursuant to s. 320.08( 1), (2), (3)(a), 387
(b), (c), or (e), or (9). If any party to an occasional or 388
isolated sale of such a vehicle reports to the tax collector a 389
sales price which is less than 80 percent of the average loan 390
price for the specified model and year of such vehicle as listed 391
in the most recent reference price list, the tax levied under 392
this paragraph shall be computed by the department on such 393
average loan price unless the parties to the sale have provided 394
to the tax collector an affidavit signed by each party, or ot her 395
substantial proof, stating the actual sales price. Any party to 396
such sale who reports a sales price less than the actual sales 397
price is guilty of a misdemeanor of the first degree, punishable 398
as provided in s. 775.082 or s. 775.083. The department shal l 399
collect or attempt to collect from such party any delinquent 400
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sales taxes. In addition, such party shall pay any tax due and 401
any penalty and interest assessed plus a penalty equal to twice 402
the amount of the additional tax owed. Notwithstanding any other 403
provision of law, the Department of Revenue may waive or 404
compromise any penalty imposed pursuant to this subparagraph. 405
2. This paragraph does not apply to the sale of a boat or 406
aircraft by or through a registered dealer under this chapter to 407
a purchaser who, at the time of taking delivery, is a 408
nonresident of this state, does not make his or her permanent 409
place of abode in this state, and is not engaged in carrying on 410
in this state any employment, trade, business, or profession in 411
which the boat or aircraf t will be used in this state, or is a 412
corporation none of the officers or directors of which is a 413
resident of, or makes his or her permanent place of abode in, 414
this state, or is a noncorporate entity that has no individual 415
vested with authority to particip ate in the management, 416
direction, or control of the entity's affairs who is a resident 417
of, or makes his or her permanent abode in, this state. For 418
purposes of this exemption, either a registered dealer acting on 419
his or her own behalf as seller, a registere d dealer acting as 420
broker on behalf of a seller, or a registered dealer acting as 421
broker on behalf of the nonresident purchaser may be deemed to 422
be the selling dealer. This exemption is shall not be allowed 423
unless: 424
a. The nonresident purchaser removes a qualifying boat, as 425
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described in sub-subparagraph f., from this the state within 90 426
days after the date of purchase or extension, or the nonresident 427
purchaser removes a nonqualifying boat or an aircraft from this 428
state within 10 days after the date of purc hase or, when the 429
boat or aircraft is repaired or altered, within 20 days after 430
completion of the repairs or alterations; or if the aircraft 431
will be registered in a foreign jurisdiction and: 432
(I) Application for the aircraft's registration is 433
properly filed with a civil airworthiness authority of a foreign 434
jurisdiction within 10 days after the date of purchase; 435
(II) The nonresident purchaser removes the aircraft from 436
this the state to a foreign jurisdiction within 10 days after 437
the date the aircraft is registered by the applicable foreign 438
airworthiness authority; and 439
(III) The aircraft is operated in this the state solely to 440
remove it from this the state to a foreign jurisdi ction. 441
442
For purposes of this sub -subparagraph, the term "foreign 443
jurisdiction" means any jurisdiction outside of the United 444
States or any of its territories; 445
b. The nonresident purchaser, within 90 days after from 446
the date of departure, provides the depa rtment with written 447
proof that the nonresident purchaser licensed, registered, 448
titled, or documented the boat or aircraft outside this the 449
state. If such written proof is unavailable, within 90 days the 450
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nonresident purchaser must shall provide proof that t he 451
nonresident purchaser applied for such license, title, 452
registration, or documentation. The nonresident purchaser shall 453
forward to the department proof of title, license, registration, 454
or documentation upon receipt; 455
c. The nonresident purchaser, within 30 days after 456
removing the boat or aircraft from this state Florida, furnishes 457
the department with proof of removal in the form of receipts for 458
fuel, dockage, slippage, tie -down, or hangaring from outside of 459
this state Florida. The information so provided must clearly and 460
specifically identify the boat or aircraft; 461
d. The selling dealer, within 30 days after the date of 462
sale, provides to the department a copy of the sales invoice, 463
closing statement, bills of sale, and the original affidavit 464
signed by the nonresident purchaser affirming that the 465
nonresident purchaser qualifies for exemption from sales tax 466
pursuant to this subparagraph and attesting that the nonresident 467
purchaser will provide the documentation required to 468
substantiate the exemption claimed under this subparagraph 469
attesting that he or she has read the provisions of this 470
section; 471
e. The seller makes a copy of the affidavit a part of his 472
or her record for as long as required by s. 213.35; and 473
f. Unless the nonresident purchaser of a boat of 5 net 474
tons of admeasurement or larger intends to remove the boat from 475
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this state within 10 days after the date of purchase or when the 476
boat is repaired or altered, within 20 days after completion of 477
the repairs or alterations, the nonresident purchaser ap plies to 478
the selling dealer for a decal which authorizes 90 days after 479
the date of purchase for removal of the boat. The nonresident 480
purchaser of a qualifying boat may apply to the selling dealer 481
within 60 days after the date of purchase for an extension d ecal 482
that authorizes the boat to remain in this state for an 483
additional 90 days, but not more than a total of 180 days, 484
before the nonresident purchaser is required to pay the tax 485
imposed by this chapter. The department is authorized to issue 486
decals in advance to dealers. The number of decals issued in 487
advance to a dealer shall be consistent with the volume of the 488
dealer's past sales of boats which qualify under this sub -489
subparagraph. The selling dealer or his or her agent shall mark 490
and affix the decals to qualifying boats in the manner 491
prescribed by the department, before delivery of the boat. 492
(I) The department is hereby authorized to charge dealers 493
a fee sufficient to recover the costs of decals issued, except 494
the extension decal shall cost $425. 495
(II) The proceeds from the sale of decals will be 496
deposited into the administrative trust fund. 497
(III) Decals shall display information to identify the 498
boat as a qualifying boat under this sub -subparagraph, 499
including, but not limited to, the decal's date of expiration. 500
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(IV) The department is authorized to require dealers who 501
purchase decals to file reports with the department and may 502
prescribe all necessary records by rule. All such records are 503
subject to inspection by the department. 504
(V) Any dealer or hi s or her agent who issues a decal 505
falsely, fails to affix a decal, mismarks the expiration date of 506
a decal, or fails to properly account for decals will be 507
considered prima facie to have committed a fraudulent act to 508
evade the tax and will be liable for pa yment of the tax plus a 509
mandatory penalty of 200 percent of the tax, and shall be liable 510
for fine and punishment as provided by law for a conviction of a 511
misdemeanor of the first degree, as provided in s. 775.082 or s. 512
775.083. 513
(VI) Any nonresident purch aser of a boat who removes a 514
decal before permanently removing the boat from this the state, 515
or defaces, changes, modifies, or alters a decal in a manner 516
affecting its expiration date before its expiration, or who 517
causes or allows the same to be done by an other, will be 518
considered prima facie to have committed a fraudulent act to 519
evade the tax and will be liable for payment of the tax plus a 520
mandatory penalty of 200 percent of the tax, and shall be liable 521
for fine and punishment as provided by law for a con viction of a 522
misdemeanor of the first degree, as provided in s. 775.082 or s. 523
775.083. 524
(VII) The department is authorized to adopt rules 525
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necessary to administer and enforce this subparagraph and to 526
publish the necessary forms and instructions. 527
(VIII) The department is hereby authorized to adopt 528
emergency rules pursuant to s. 120.54(4) to administer and 529
enforce the provisions of this subparagraph. 530
531
If the nonresident purchaser fails to remove the qualifying boat 532
from this state within the maximum 180 day s after purchase or a 533
nonqualifying boat or an aircraft from this state within 10 days 534
after purchase or, when the boat or aircraft is repaired or 535
altered, within 20 days after completion of such repairs or 536
alterations, or permits the boat or aircraft to r eturn to this 537
state within 6 months after from the date of departure, except 538
as provided in s. 212.08(7)(fff), or if the nonresident 539
purchaser fails to furnish the department with any of the 540
documentation required by this subparagraph within the 541
prescribed time period, the nonresident purchaser is shall be 542
liable for use tax on the cost price of the boat or aircraft 543
and, in addition thereto, payment of a penalty to the Department 544
of Revenue equal to the tax payable. This penalty shall be in 545
lieu of the penalty imposed by s. 212.12(2). The maximum 180 -day 546
period following the sale of a qualifying boat tax -exempt to a 547
nonresident may not be tolled for any reason. 548
Section 9. Subsections (2) and (5) of section 212.13, 549
Florida Statutes, are amended, and subse ction (7) is added to 550
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that section, to read: 551
212.13 Records required to be kept; power to inspect; 552
audit procedure.— 553
(2)(a) Each dealer, as defined in this chapter, shall 554
secure, maintain, and keep as long as required by s. 213.35 a 555
complete record of tangible personal property or services 556
received, used, sold at retail, distributed or stored, leased or 557
rented by said dealer, together with invoices, bills of lading, 558
gross receipts from such sales, and other pertinent records and 559
papers as may be require d by the department for the reasonable 560
administration of this chapter. All such records must be made 561
available to the department at reasonable times and places and 562
by reasonable means, including in an electronic format when so 563
kept by the dealer. Any deale r subject to this chapter who 564
violates this subsection commits a misdemeanor of the first 565
degree, punishable as provided in s. 775.082 or s. 775.083. If, 566
however, any subsequent offense involves intentional destruction 567
of such records with an intent to eva de payment of or deprive 568
the state of any tax revenues, such subsequent offense is a 569
felony of the third degree, punishable as provided in s. 775.082 570
or s. 775.083. 571
(b)1. As used in this paragraph, the term: 572
a. "Dealer" means a dealer, as defined in s. 573
212.06(2), who is licensed under chapter 561. 574
b. "Division" means the Division of Alcoholic 575
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Beverages and Tobacco of the Department of Business and 576
Professional Regulation. 577
c. "Transferor" means an entity or person, licensed 578
under chapter 561, who sells and delivers alcoholic beverages 579
to a dealer for purposes of resale. 580
2. Each dealer must maintain records of all monthly 581
sales and all monthly purchases of alcoholic beverages and 582
produce such records for inspection by the department. If 583
during the course of an audit, the department makes a formal 584
demand for such records and a dealer fails to comply with 585
such a demand, the department may issue a written request 586
for such records to the dealer, allowing the dealer an 587
additional 20 days to provide the requested records or show 588
reasonable cause why the records cannot be produced. If the 589
dealer fails to produce the requested records or show 590
reasonable cause as to why the records cannot be produced, 591
the department may issue a notice of intent to suspend th e 592
dealer's resale certificate. The dealer has 20 days to file 593
a petition with the department challenging the proposed 594
action pursuant to s. 120.569. If the dealer fails to timely 595
file a petition or the department prevails in a proceeding 596
challenging the no tice, the department shall suspend the 597
resale certificate. 598
3. If a dealer's resale certificate is suspended under 599
this subsection during the dealer's first sales and use tax 600
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audit before the department, the dealer's failure to comply 601
is also deemed suff icient cause under s. 561.29(1)(a) for 602
the division to suspend the dealer's license and the 603
department shall promptly notify the dealer of such failure 604
and notify the division for appropriate action. The division 605
shall lift the suspension of the license an d the department 606
shall lift the suspension of the resale certificate if the 607
dealer provides the necessary records to conduct the audit 608
before the department issues an estimated assessment; posts a 609
bond with the department in the amount of an estimated 610
assessment to ensure payment of the assessment; or fully pays 611
any tax, penalties, and interest owed . 612
4. If a dealer's resale certificate is suspended under 613
this subsection and the audit is not the dealer's first 614
sales and use tax audit before the department, such failure 615
is sufficient cause under s. 561.29(1)(a) for the division 616
to revoke the dealer's license and the department shall 617
promptly notify the division and the dealer of such failure 618
for appropriate action by the division. 619
5. The department shall n otify the division when a 620
dealer's resale certificate has been suspended and shall 621
publish a list of dealers whose resale certificates have 622
been suspended as authorized under s. 213.053(21). The 623
division shall include notice of such suspension in its 624
license verification database, or provide a link to the 625
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department's published list from the division's license 626
verification page. 627
6. A transferor may not accept orders from or deliver 628
alcohol beverages to a dealer more than 7 days, inclusive of 629
any Saturday, Sunday, or legal holiday, after the date the 630
department publishes the list under subparagraph 5. that 631
identifies that the dealer's resale certificate has been 632
suspended. 633
7. A transferor who sells alcoholic beverages to a 634
dealer whose resale certificate has been suspended is not 635
responsible for any tax, penalty, or interest due if the 636
alcoholic beverages are delivered no more than 7 days, 637
inclusive of any Saturday, Sunday, or legal holiday, after 638
the date the department publishes the list under 639
subparagraph 5. that identifies that the dealer's resale 640
certificate has been suspended. 641
8. The department may adopt rules to implement this 642
paragraph. 643
(5)(a) The department shall send written notification at 644
least 60 days before prior to the date an auditor is scheduled 645
to begin an audit, informing the taxpayer of the audit. The 646
department is not required to give 60 days' prior notification 647
of a forthcoming audit in any instance in which the taxpayer 648
requests an emergency audit. 649
(b) Such written notification must shall contain: 650
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1. The approximate date on which the auditor is scheduled 651
to begin the audit. 652
2. A reminder that all of the records, receipts, invoices, 653
resale certificates, and related documentation of the taxpayer 654
must be made available to the au ditor. 655
3. Any other requests or suggestions the department may 656
deem necessary. 657
(c) Only records, receipts, invoices, resale certificates, 658
and related documentation that which are available to the 659
auditor when such audit begins are shall be deemed acceptable 660
for the purposes of conducting such audit. A resale certificate 661
containing a date before prior to the date the audit commences 662
is shall be deemed acceptable documentation of the specific 663
transaction or transactions which occurred in the past, for the 664
purpose of conducting an audit. 665
(d) The provisions of this chapter concerning fraudulent 666
or improper records, receipts, invoices, resale certificates, 667
and related documentation shall apply when conducting any audit. 668
(e) The requirement in paragraph (a ) of 60 days' written 669
notification does not apply to the distress or jeopardy 670
situations referred to in s. 212.14 or s. 212.15. 671
(f) Once the notification required by paragraph (a) is 672
issued, the department, at any time, may respond to contact 673
initiated by a taxpayer to discuss the audit, and the taxpayer 674
may provide documentation or other information, electronically 675
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or otherwise, to the department. The department may examine, at 676
any time, documentation and other information voluntarily 677
provided by the taxpayer, its representative, or other parties, 678
information already in the department's possession, or publicly 679
available information. Examination by the department of such 680
information does not commence an audit if the review takes place 681
within 60 days after the notice of intent to conduct an audit. 682
The requirement in paragraph (a) does not limit the department 683
from making initial contact with the taxpayer to confirm receipt 684
of the notification or to confirm the date that the audit will 685
begin. If the taxpayer has not previously waived the 60 day 686
notice period and believes the department commenced the audit 687
before the 61st day, the taxpayer must object in writing to the 688
department before an assessment is issued or the objection is 689
waived. If the objection is not waived and it is determined 690
during a formal or informal protest that the audit was commenced 691
before the 61st day after the notice of intent to audit was 692
issued, the tolling period provided for in s. 213.345 shall be 693
considered lifted for the number of day s equal to the difference 694
between the date the audit commenced and the 61st day from the 695
date of the department's notice of intent to audit. 696
(7) The department may adopt rules to administer this 697
section. 698
Section 10. Paragraph (a) of subsection (7) of section 699
212.14, Florida Statutes, is amended to read: 700
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212.14 Departmental powers; hearings; distress warrants; 701
bonds; subpoenas and subpoenas duces tecum. — 702
(7)(a) For purposes of collection and enforcement of 703
taxes, penalties, and interest levied unde r this chapter, the 704
department may issue subpoenas or subpoenas duces tecum 705
compelling the attendance and testimony of witnesses and the 706
production of books, records, written materials, and 707
electronically recorded information. Subpoenas shall be issued 708
with the written and signed approval of the executive director 709
or his or her designee on written and sworn application by any 710
employee of the department. The application must set forth the 711
reason for the application, the name of the person subpoenaed, 712
the time and place of appearance of the witness, and a 713
description of any books, records, or electronically recorded 714
information to be produced, together with a statement by the 715
applicant that the department has unsuccessfully attempted other 716
reasonable means of securing information and that the testimony 717
of the witness or the written or electronically recorded 718
materials sought in the subpoena are necessary for the 719
collection of taxes, penalty, or interest or the enforcement of 720
the taxes levied under this chapter. A subpoena must shall be 721
served in the manner provided by law and by the Florida Rules of 722
Civil Procedure and is shall be returnable only during regular 723
business hours and at least 20 calendar days after the date of 724
service of the subpoena. Any subpoena t o which this subsection 725
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applies must shall identify the taxpayer to whom the subpoena 726
relates and to whom the records pertain and must shall provide 727
other information to enable the person subpoenaed to locate the 728
records required under the subpoena. The department shall give 729
notice to the taxpayer to whom the subpoena relates within 3 730
days after of the day on which the service of the subpoena is 731
made. Within 14 days after service of the subpoena, the person 732
to whom the subpoena is directed may serve written objection to 733
inspection or copying of any of the designated materials. If 734
objection is made, the department is shall not be entitled to 735
inspect and copy the materials, except pursuant to an order of 736
the circuit court. If an objection is made, the department may 737
petition any circuit court for an order to comply with the 738
subpoena. The subpoena must shall contain a written notice of 739
the right to object to the subpoena. Every subpoena served upon 740
the witness or records custodian must be accompanied by a copy 741
of the provisions of this subsection. If a person refuses to 742
obey a subpoena or subpoena duces tecum, the department may 743
apply to any circuit court of this state to enforce compliance 744
with the subpoena. Witnesses must shall be paid mileage and 745
witness fees as authorized for witnesses in civil cases. The 746
failure of a taxpayer to provide documents available to, or 747
required to be kept by, the taxp ayer and requested by a subpoena 748
issued under this section creates a rebuttable presumption that 749
the resulting proposed final agency action by the department, as 750
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to the requested documents, is correct and that the requested 751
documents not produced by the ta xpayer would be adverse to the 752
taxpayer's position as to the proposed final agency action. If a 753
taxpayer fails to provide documents requested by a subpoena 754
issued under this section, the department may make an assessment 755
from an estimate based upon the bes t information then available 756
to the department for the taxable period of retail sales of the 757
taxpayer, together with any accrued interest and penalties. The 758
department shall inform the taxpayer of the reason for the 759
estimate and the information and methodo logy used to derive the 760
estimate. The assessment shall be considered prima facie correct 761
and the taxpayer shall have the burden of showing any error in 762
it. The presumption and authority to use estimates for the 763
purpose of assessment under this paragraph do not apply solely 764
because a taxpayer or the taxpayer's representative requests a 765
conference to negotiate the production of a sample of records 766
demanded by a subpoena. 767
Section 11. Subsection (22) is added to section 213.015, 768
Florida Statutes, to read: 769
213.015 Taxpayer rights. —There is created a Florida 770
Taxpayer's Bill of Rights to guarantee that the rights, privacy, 771
and property of Florida taxpayers are adequately safeguarded and 772
protected during tax assessment, collection, and enforcement 773
processes administered under the revenue laws of this state. The 774
Taxpayer's Bill of Rights compiles, in one document, brief but 775
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comprehensive statements which explain, in simple, nontechnical 776
terms, the rights and obligations of the Department of Revenue 777
and taxpayers. Section 192.0105 provides additional rights 778
afforded to payors of property taxes and assessments. The rights 779
afforded taxpayers to ensure that their privacy and property are 780
safeguarded and protected during tax assessment and collection 781
are available only insofar as they are implemented in other 782
parts of the Florida Statutes or rules of the Department of 783
Revenue. The rights so guaranteed Florida taxpayers in the 784
Florida Statutes and the departmental rules are: 785
(22)(a) Florida's tax system is based on th e principle of 786
voluntary compliance. The vast majority of taxpayers report 787
honestly and accurately requiring little or no intervention by 788
the department. Tax audits serve an important role in educating 789
taxpayers and encouraging voluntary compliance. The le gislature 790
finds that fair and equal treatment of taxpayers during the 791
audit process is equally critical to promoting voluntary 792
compliance and ensuring a sound system of taxation. 793
(b) The compliance determination workgroup is created 794
within the department. The workgroup shall be comprised of 8 795
members, including: 796
1. The taxpayers' rights advocate appointed under s. 797
213.018. 798
2. The executive director of the Department of Revenue or 799
his or her designee. 800
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3. One person designated by the Nationa l Federation of 801
Independent Business in Florida. 802
4. The executive director of Florida TaxWatch or his or 803
her designee. 804
5. One person designated by Associated Industries of 805
Florida. 806
6. One person designated by the Florida Retail Federation. 807
7. One person designated by The Florida Bar practicing as 808
an attorney in the field of state taxation in this state. 809
8. One person designated by the Florida Institute of 810
Certified Public Accountants practicing as a certified public 811
accountant in the field of s tate taxation in this state. 812
(c) Each member appointed, except as specifically 813
identified, must be the owner or the person primarily 814
responsible for tax compliance for a business that is subject to 815
registration with the department for tax obligations und er the 816
state's revenue laws. The members of the workgroup shall serve 817
without compensation or reimbursement for any expenses incurred 818
except for department staff. The executive director of Florida 819
TaxWatch or his or her designee shall serve as the chair of the 820
workgroup. The executive director of the department or his or 821
her designee shall be a nonvoting member. 822
(d) The workgroup shall analyze each statute, rule, or 823
department procedure related to the department's authority to 824
conduct audits and inspect records, with a focus on improving 825
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communication and taxpayer compliance and reducing taxpayer 826
burden. 827
(e) The workgroup may provide findings, recommend proposed 828
legislation, or recommend procedural changes. The findings and 829
recommendations must be suppo rted by the vote of a majority of 830
the workgroup members. 831
(f) The department may assign department staff and 832
resources to assist the workgroup as determined by the executive 833
director of the department. The workgroup may annually spend 834
funds appropriated t o the department for the workgroup to 835
provide staffing and administrative expenses of the workgroup. 836
(g) No later than June 30, 2023, the workgroup shall 837
submit any proposed legislation or reports to the Governor and 838
Cabinet, the President of the Senate, and the Speaker of the 839
House of Representatives. 840
(h) This subsection shall be effective July 1, 2022, and 841
shall be repealed December 31, 2023. 842
Section 12. Section 213.051, Florida Statutes, is amended 843
to read: 844
213.051 Service of subpoenas. — 845
(1) For the purpose of administering and enforcing the 846
provisions of the revenue laws of this state, the executive 847
director of the Department of Revenue, or any of his or her 848
assistants designated in writing by the executive director, may 849
shall be authorized t o serve subpoenas and subpoenas duces tecum 850
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issued by the state attorney relating to investigations 851
concerning the taxes enumerated in s. 213.05. 852
(2) In addition to the procedures for service prescribed 853
by chapter 48, the department may serve subpoenas i t issues 854
pursuant to ss. 202.36, 206.14, 211.125, 212.14, and 220.735 855
upon any business registered with the department at the address 856
on file with the department if it received correspondence from 857
the business from that address within 30 days before a subp oena 858
is issued or the address that is listed with the Department of 859
State Division of Corporations as a principal or business 860
address. If a business's address is not in this state, service 861
is made upon proof of delivery by certified or registered mail 862
or under the notice provisions of s. 213.0537. 863
Section 13. Subsections (21) and (22) of section 213.053, 864
Florida Statutes, are renumbered as subsections (22) and (23), 865
respectively, and subsection (21) is added to that section, to 866
read: 867
213.053 Confidentiality and information sharing. — 868
(21)(a) The department shall publish a list of dealers 869
whose resale certificates have been suspended pursuant to s. 870
212.13(2)(b). The list may contain the name of the dealer, 871
including the name under which the dealer does business; the 872
address of the dealer; the dealer's employer identification 873
number or other taxpayer identification number; and the date on 874
which the dealer was added to the list. 875
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(b) The department shall update the list daily as needed 876
to reflect additions to and deletions from the list. 877
(c) The department may adopt rules to administer this 878
subsection. 879
Section 14. Section 213.06, Florida Statutes, is amended, 880
to read: 881
213.06 Rules of department; circumstances requiring 882
emergency rules.— 883
(1) The Department of Revenue may has the authority to 884
adopt rules pursuant to ss. 120.536(1) and 120.54 to implement 885
provisions of the revenue laws. 886
(2) The executive director of the department may adopt 887
emergency rules pursuant to s. 120.54 on behalf of the 888
department when the effective date of a legislative change 889
occurs sooner than 120 60 days after the close of a legislative 890
session in which enacted or after the governor approves or fails 891
to veto the legislative change, whichever is later, and the 892
change affects a tax rate or a collection or reporting procedure 893
which affects a substantial number of dealers or persons subject 894
to the tax change or procedure. The Legislature finds that such 895
circumstances qualify as an exception to the prerequisite of a 896
finding of immediate danger to the public health, safety, or 897
welfare as set forth in s. 120.54(4)(a) and qualify as 898
circumstances requiring an emergency rule. Emergency rules 899
adopted under this subsection are exempt from s. 120.54(4)(c), 900
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remain in effect for 6 mont hs or until replaced by rules adopted 901
under the nonemergency rulemaking procedures of the 902
Administrative Procedure Act, and may be renewed for no more 903
than 3 additional 6 month periods during the pendency of 904
procedures to adopt permanent rules addressing t he subject of 905
the emergency rules. 906
(3) The grants of rulemaking authority in subsections (1) 907
and (2) are sufficient to allow the department to adopt rules 908
implementing all revenue laws administered by the department. 909
Each revenue law administered by the department is an enabling 910
statute authorizing the department to implement it, regardless 911
of whether the enabling statute contains its own grant of 912
rulemaking authority. 913
Section 15. Paragraph (b) of subsection (1) and paragraph 914
(a) of subsection (3) of section 213.21, Florida Statutes, are 915
amended, and subsections (11) and (12) are added to that 916
section, to read: 917
213.21 Informal conferences; compromises. — 918
(1)(b) The statute of limitations upon the issuance of 919
final assessments and the period for fili ng a claim for refund 920
as required by s. 215.26(2) for any transactions occurring 921
during the audit period shall be tolled during the period in 922
which the taxpayer is engaged in a procedure under this section. 923
(3)(a) A taxpayer's liability for any tax or in terest 924
specified in s. 72.011(1) may be compromised by the department 925
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upon the grounds of doubt as to liability for or collectibility 926
of such tax or interest. A taxpayer's liability for interest 927
under any of the chapters specified in s. 72.011(1) shall be 928
settled or compromised in whole or in part whenever or to the 929
extent that the department determines that the delay in the 930
determination of the amount due is attributable to the action or 931
inaction of the department. A taxpayer's liability for penalties 932
under any of the chapters specified in s. 72.011(1) that are 933
greater than 25 percent of the tax must may be settled or 934
compromised if it is determined by the department determines 935
that the noncompliance is not due to reasonable cause and not to 936
willful negligence, willful neglect, or fraud. In addition, a 937
taxpayer's liability for penalties under any of the chapters 938
specified in s. 72.011(1) up to and including 25 percent of the 939
tax may be settled or compromised if the department determines 940
that reasonable cause exists and the penalties greater than 25 941
percent of the tax were compromised because the noncompliance is 942
not due to willful negligence, willful neglect, or fraud. There 943
is a rebuttable presumption that a taxpayer's noncompliance is 944
due to willful neglige nce, willful neglect, or fraud when 945
adequate records as requested by the department are not provided 946
to the department before assessment is issued. The presumption 947
may be rebutted by a showing of reasonable cause why adequate 948
records as requested were not provided or were unavailable to 949
the taxpayer. The facts and circumstances are subject to de novo 950
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review to determine the existence of reasonable cause in any 951
administrative proceeding or judicial action challenging an 952
assessment of penalty under any of the chapters specified in s. 953
72.011(1). A taxpayer who establishes reasonable reliance on the 954
written advice issued by the department to the taxpayer is will 955
be deemed to have shown reasonable cause for the noncompliance. 956
In addition, a taxpayer's liability f or penalties under any of 957
the chapters specified in s. 72.011(1) in excess of 25 percent 958
of the tax shall be settled or compromised if the department 959
determines that the noncompliance is due to reasonable cause and 960
not to willful negligence, willful neglec t, or fraud. The 961
department shall maintain records of all compromises, and the 962
records shall state the basis for the compromise. The records of 963
compromise under this paragraph are shall not be subject to 964
disclosure pursuant to s. 119.07(1) and are shall be considered 965
confidential information governed by the provisions of s. 966
213.053. 967
(11) Following the expiration of time for a taxpayer to 968
challenge an assessment or denial of a refund as provided in s. 969
72.011, the department may consider a request to settle or 970
compromise any tax, interest, penalty, or other liability under 971
this section if the taxpayer demonstrates that the failure to 972
initiate a timely challenge was due to a qualified event that 973
directly impacted compliance with that section. For purposes of 974
this subsection, a qualified event is limited to the occurrence 975
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of events during an audit or the expired protest period which 976
were beyond the control of the taxpayer, including, but not 977
limited to, the death or life -threatening injury or illness of 978
the taxpayer or an immediate family member of the taxpayer; the 979
death or life-threatening injury or illness of the responsible 980
party that controlled, managed, or directed the affected 981
business entity; acts of war or terrorism; natural disasters; 982
fire; or other catastrophic loss. The department may not 983
consider a request received more than 180 days after the 984
expiration of time allowed under s. 72.011. 985
(12) Any decision by the department regarding a taxpayer's 986
request to compromise or settle a liability under this section 987
is not a final order subject to review under chapter 120. 988
Section 16. Section 213.34, Florida Statutes, is amended 989
to read: 990
213.34 Authority to audit. — 991
(1) The Department of Revenue may shall have the authority 992
to audit and examine the acc ounts, books, or records of all 993
persons who are subject to a revenue law made applicable to this 994
chapter, or otherwise placed under the control and 995
administration of the department, for the purpose of 996
ascertaining the correctness of any return which has be en filed 997
or payment which has been made, or for the purpose of making a 998
return where none has been made. 999
(2) The department, or its duly authorized agents, may 1000
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inspect such books and records necessary to ascertain a 1001
taxpayer's compliance with the revenue laws of this state, 1002
provided that the department's power to make an assessment or 1003
grant a refund has not terminated under s. 95.091(3). 1004
(a) During the course of an audit, but before an 1005
assessment other than a jeopardy assessment is issued, the 1006
department shall issue to the taxpayer a notice explaining the 1007
audit findings. No later than 30 days after the notice is 1008
issued, the taxpayer may request an exit conference in writing 1009
at a mutually agreeable date and time with the department's 1010
audit staff to discus s the audit findings. The exit conference 1011
must be conducted no later than 30 days after the taxpayer 1012
requests the conference, unless the taxpayer and the department 1013
enter into an agreement to extend the audit tolling period 1014
pursuant to s. 213.23. The taxpa yer shall be given an 1015
opportunity at or before the exit conference to provide 1016
additional information and documents to the department to rebut 1017
the audit findings. Upon the mutual written agreement between 1018
the department and the taxpayer to extend the audit tolling 1019
period pursuant to s. 213.23, the exit conference may be 1020
continued to allow the taxpayer additional time to provide 1021
information and documents to the department. The department 1022
shall review any information provided by the taxpayer and, if 1023
the department revises the audit findings, a copy of the revised 1024
audit findings must be provided to the taxpayer. Such revision 1025
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of the audit findings does not provide a right to any additional 1026
conference. 1027
(b) If an exit conference is timely requested in writing, 1028
the limitations in s. 95.091(3) are tolled an additional 60 1029
days. If the department fails to offer a taxpayer the 1030
opportunity to hold an exit conference despite a timely written 1031
request, the limitations period in s. 95.091(3) shall not be 1032
tolled for the additional 60 days. If the assessment is issued 1033
outside of the limitations period, the assessment shall be 1034
reduced by the amount of those taxes, penalties, and interest 1035
for reporting periods outside of the limitations period, as 1036
modified by any other tolling or extension provisions. 1037
(c) If a request for an exit conference is not timely 1038
made, the right to a conference is waived. A taxpayer may also 1039
affirmatively waive its right to an exit conference. Failure to 1040
hold an exit conference does not preclude the de partment from 1041
issuing an assessment. 1042
(d) The department may adopt rules to implement this 1043
subsection. 1044
(3) The department may correct by credit or refund any 1045
overpayment of tax, penalty, or interest revealed by an audit 1046
and shall make assessment of any deficiency in tax, penalty, or 1047
interest determined to be due. 1048
(4) Notwithstanding the provisions of s. 215.26, the 1049
department shall offset the overpayment of any tax during an 1050
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audit period against a deficiency of any tax, penalty, or 1051
interest determined to be due during the same audit period. 1052
(5) After application of subsection (4), if the 1053
department's audit finds that the tax paid is more than the 1054
correct amount, the department shall refund the overpayment that 1055
is within the applicable period provided by s. 215.26. Such 1056
action by the department does not prevent a taxpayer from 1057
challenging the amount of the refund pursuant to chapters 72 and 1058
120 or applying for a refund of additional tax within the 1059
applicable period. 1060
Section 17. Subsections (1), (3), and (6) of section 1061
213.67, Florida Statutes, are amended to read: 1062
213.67 Garnishment. — 1063
(1) If a person is delinquent in the payment of any taxes, 1064
penalties, and interest, additional daily accrued interest, 1065
costs, and fees owed to the department, the e xecutive director 1066
or his or her designee may give notice of the amount of such 1067
delinquency by certified or registered mail, by personal 1068
service, or by electronic means, including, but not limited to, 1069
facsimile transmissions, electronic data interchange, or use of 1070
the Internet, to all persons having in their possession or under 1071
their control any credits or personal property, exclusive of 1072
wages, belonging to the delinquent taxpayer, or owing any debts 1073
to such delinquent taxpayer at the time of receipt by them of 1074
such notice. Thereafter, any person who has been notified may 1075
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not transfer or make any other disposition of such credits, 1076
other personal property, or debts until the executive director 1077
or his or her designee consents to a transfer or disposition or 1078
until 60 days after the receipt of such notice. However, the 1079
credits, other personal property, or debts that exceed the 1080
delinquent amount stipulated in the notice are not subject to 1081
this section, wherever held, if the taxpayer does not have a 1082
prior history of tax delinquencies. If during the effective 1083
period of the notice to withhold, any person so notified makes 1084
any transfer or disposition of the property or debts required to 1085
be withheld under this section, he or she is liable to the state 1086
for any indebtedness owed to the department by the person with 1087
respect to whose obligation the notice was given to the extent 1088
of the value of the property or the amount of the debts thus 1089
transferred or paid if, solely by reason of such transfer or 1090
disposition, the state is u nable to recover the indebtedness of 1091
the person with respect to whose obligation the notice was 1092
given. If the delinquent taxpayer contests the intended levy in 1093
circuit court or under chapter 120, the notice under this 1094
section remains effective until that f inal resolution of the 1095
contest. Any financial institution receiving such notice 1096
maintains will maintain a right of setoff for any transaction 1097
involving a debit card occurring on or before the date of 1098
receipt of such notice. 1099
(3) During the last 30 days of the 60-day period set forth 1100
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in subsection (1), the executive director or his or her designee 1101
may levy upon such credits, other personal property, or debts. 1102
The levy must be accomplished by delivery of a notice of levy by 1103
certified or registered mail, by personal service, or by secure 1104
electronic means. Upon receipt of the notice of levy, which the 1105
person possessing the credits, other personal property, or debts 1106
shall transfer them to the department or pay to the department 1107
the amount owed to the delinquent taxpayer. 1108
(6)(a) Levy may be made under subsection (3) upon credits, 1109
other personal property, or debt of any person with respect to 1110
any unpaid tax, penalties, and interest, additional daily 1111
accrued interest, costs, and fees only after the executive 1112
director or his or her designee has notified such person in 1113
writing of the intention to make such levy. 1114
(b) No less than 30 days before the day of the levy, the 1115
notice of intent to levy required under paragraph (a) must shall 1116
be given in person or sent by certified or registered mail to 1117
the person's last known address. 1118
(c) The notice required in paragraph (a) must include a 1119
brief statement that sets forth in simple and nontechnical 1120
terms: 1121
1. The provisions of this section relating to levy and 1122
sale of property; 1123
2. The procedures applicable to the levy under this 1124
section; 1125
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3. The administrative and judicial appeals available to 1126
the taxpayer with respect to such levy and sale, and the 1127
procedures relating to such appeals; an d 1128
4. Any The alternatives, if any, available to taxpayers 1129
which could prevent levy on the property. 1130
Section 18. Section 213.345, Florida Statutes, is amended 1131
to read: 1132
213.345 Tolling of periods during an audit. —The 1133
limitations in s. 95.091(3) and the period for filing a claim 1134
for refund as required by s. 215.26(2) are shall be tolled for a 1135
period of 1 year if the Department of Revenue has, on or after 1136
July 1, 1999, issued a notice of intent to conduct an audit or 1137
investigation of the taxpayer's account within the applicable 1138
period of time. The 1-year period is tolled upon receipt of 1139
written objections to the subpoena and for the entire pendency 1140
of any action that seeks an order to enforce compliance with or 1141
to challenge any subpoena issued by the department compelling 1142
the attendance and testimony of witnesses and the production of 1143
books, records, written materials, and electronically recorded 1144
information. The department must commence an audit within 120 1145
days after it issues a notice of intent to conduct an audit, 1146
unless the taxpayer requests a delay. If the taxpayer does not 1147
request a delay and the department does not begin the audit 1148
within 120 days after issuing the noti ce, the tolling period 1149
terminates shall terminate unless the taxpayer and the 1150
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department enter into an agreement to extend the period pursuant 1151
to s. 213.23. If the department issues a notice explaining audit 1152
findings under s. 213.34(2)(a) based on an estim ate because the 1153
taxpayer has failed or refuses to provide records, the audit 1154
will be deemed to have commenced for purposes of this section. 1155
In the event the department issues an assessment beyond the 1156
tolling period, the assessment will be considered late a nd the 1157
assessment shall be reduced by the amount of those taxes, 1158
penalties, and interest for reporting periods outside of the 1159
limitations period, as modified by any other tolling or 1160
extension provisions . 1161
Section 19. Section 220.42, Florida Statutes, is amended 1162
to read: 1163
220.42 Methods of accounting. — 1164
(1) For purposes of this code, a taxpayer's method of 1165
accounting must shall be the same as such taxpayer's method of 1166
accounting for federal income tax purposes , except as provided 1167
in subsection (3). If no method of accounting has been regularly 1168
used by a taxpayer, net income for purposes of this code must 1169
shall be computed by the such method that as in the opinion of 1170
the department determines most fairly reflects income. 1171
(2) If a taxpayer's method of ac counting is changed for 1172
federal income tax purposes, the taxpayer's method of accounting 1173
for purposes of this code must shall be similarly changed. 1174
(3) Any taxpayer which has elected for federal income tax 1175
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purposes to report any portion of its income on the completed 1176
contract method of accounting under Treasury Regulation 1.451 -1177
3(b)(2) may elect to return the income so reported on the 1178
percentage of completion method of accounting under Treasury 1179
Regulation 1.451-3(b)(1), provided the taxpayer regularly 1180
maintains its books of account and reports to its shareholders 1181
on the percentage of completion method. The election provided by 1182
this subsection shall be allowed only if it is made, in such 1183
manner as the department may prescribe, not later than the due 1184
date, including any extensions thereof, for filing a return for 1185
the taxpayer's first taxable year under this code in which a 1186
portion of its income is returned on the completed contract 1187
method of accounting for federal tax purposes. An election made 1188
pursuant to this subsection shall apply to all subsequent 1189
taxable years of the taxpayers unless the department consents in 1190
writing to its revocation. 1191
Section 20. Subsection (4) is added to section 220.735, 1192
Florida Statutes, to read: 1193
220.735 Production of witnesses and records.— 1194
(4) The failure of a taxpayer to provide documents 1195
available to, or required to be kept by, the taxpayer and 1196
requested by a subpoena issued under this section creates a 1197
rebuttable presumption that the resulting proposed final agency 1198
action by the department, as to the requested documents, is 1199
correct and that the requested documents not produced by the 1200
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taxpayer would be adverse to the taxpayer's position as to the 1201
proposed final agency action. If a taxpayer fails to provide 1202
documents requested by a subpoena issued under this section, the 1203
department may determine the amount of tax due according to its 1204
best judgement and may issue a notice of deficiency to the 1205
taxpayer, setting forth the amount of tax, interest, and any 1206
penalties proposed to be assessed. The department must inform 1207
the taxpayer of the reason for the estimate and the information 1208
and methodology used to derive the estimate. The assessment 1209
shall be considered prima facie correct and the taxpayer shall 1210
have the burden of showing any error in it. 1211
Section 21. Paragraph (e) of subsection (3) of section 1212
443.131, Florida Statutes, is amended to read: 1213
443.131 Contributions. — 1214
(3) VARIATION OF CONTRIBUTION RATES BASED ON BENEFIT 1215
EXPERIENCE.— 1216
(e) Assignment of variations from the sta ndard rate.— 1217
1. As used in this paragraph, the terms "total benefit 1218
payments," "benefits paid to an individual," and "benefits 1219
charged to the employment record of an employer" mean the amount 1220
of benefits paid to individuals multiplied by: 1221
a. For benefits paid before prior to July 1, 2007, 1. 1222
b. For benefits paid during the period beginning on July 1223
1, 2007, and ending March 31, 2011, 0.90. 1224
c. For benefits paid after March 31, 2011, 1. 1225
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d. For benefits paid during the period beginning April 1, 1226
2020, and ending December 31, 2020, 0. 1227
e. For benefits paid during the period beginning January 1228
1, 2021, and ending June 30, 2021, 1, except as otherwise 1229
adjusted in accordance with paragraph (f). 1230
2. For the calculation of contribution rates effective 1231
January 1, 2012, and thereafter: 1232
a. The tax collection service provider shall assign a 1233
variation from the standard rate of contributions for each 1234
calendar year to each eligible employer. In determining the 1235
contribution rate, varying from the standard rate to b e assigned 1236
each employer, adjustment factors computed under sub -sub-1237
subparagraphs (I)-(IV) are added to the benefit ratio. This 1238
addition shall be accomplished in two steps by adding a variable 1239
adjustment factor and a final adjustment factor. The sum of 1240
these adjustment factors computed under sub -sub-subparagraphs 1241
(I)-(IV) shall first be algebraically summed. The sum of these 1242
adjustment factors shall next be divided by a gross benefit 1243
ratio determined as follows: Total benefit payments for the 3 -1244
year period described in subparagraph (b)3. are charged to 1245
employers eligible for a variation from the standard rate, minus 1246
excess payments for the same period, divided by taxable payroll 1247
entering into the computation of individual benefit ratios for 1248
the calendar year for which the contribution rate is being 1249
computed. The ratio of the sum of the adjustment factors 1250
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computed under sub-sub-subparagraphs (I)-(IV) to the gross 1251
benefit ratio is multiplied by each individual benefit ratio 1252
that is less than the maximum contrib ution rate to obtain 1253
variable adjustment factors; except that if the sum of an 1254
employer's individual benefit ratio and variable adjustment 1255
factor exceeds the maximum contribution rate, the variable 1256
adjustment factor is reduced in order for the sum to equal the 1257
maximum contribution rate. The variable adjustment factor for 1258
each of these employers is multiplied by his or her taxable 1259
payroll entering into the computation of his or her benefit 1260
ratio. The sum of these products is divided by the taxable 1261
payroll of the employers who entered into the computation of 1262
their benefit ratios. The resulting ratio is subtracted from the 1263
sum of the adjustment factors computed under sub -sub-1264
subparagraphs (I)-(IV) to obtain the final adjustment factor. 1265
The variable adjustment f actors and the final adjustment factor 1266
must be computed to five decimal places and rounded to the 1267
fourth decimal place. This final adjustment factor is added to 1268
the variable adjustment factor and benefit ratio of each 1269
employer to obtain each employer's con tribution rate. An 1270
employer's contribution rate may not, however, be rounded to 1271
less than 0.1 percent. Regardless of whether subparagraph 5. is 1272
repealed as provided in subparagraph 6., in determining the 1273
contribution rate for rates effective January 1, 202 1, through 1274
December 31, 2025, and varying from the standard rate that would 1275
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otherwise to be assigned, the computation shall exclude any 1276
benefit that is excluded by the multipliers under subparagraph 1277
(b)2. and subparagraph 1. and The computation of the 1278
contribution rate, varying from the standard rate to be 1279
assigned, shall also exclude any benefit paid as a result of a 1280
governmental order related to COVID -19 to close or reduce 1281
capacity of a business before the date of the repeal . In 1282
addition, the contribution rate for the 2021 and 2022 calendar 1283
years shall be calculated without the application of the 1284
positive adjustment factor in sub -sub-subparagraph (III). 1285
(I) An adjustment factor for noncharge benefits is 1286
computed to the fifth decimal place and rounded to the fourth 1287
decimal place by dividing the amount of noncharge benefits 1288
during the 3-year period described in subparagraph (b)3. by the 1289
taxable payroll of employers eligible for a variation from the 1290
standard rate who have a benefit ratio for the current year 1291
which is less than the maximum contribution rate. For purposes 1292
of computing this adjustment factor, the taxable payroll of 1293
these employers is the taxable payrolls for the 3 years ending 1294
June 30 of the current calendar year as reported to the tax 1295
collection service provider by September 30 of the same calendar 1296
year. As used in this sub -sub-subparagraph, the term "noncharge 1297
benefits" means benefits paid to an individual, as adjusted 1298
pursuant to subparagraph (b)2. and subparagraph 1., from the 1299
Unemployment Compensation Trust Fund which were not charged to 1300
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the employment record of any employer, but excluding any benefit 1301
paid as a result of a governmental order related to COVID -19 to 1302
close or reduce capacity of a business. 1303
(II) An adjustment factor for excess payments is computed 1304
to the fifth decimal place, and rounded to the fourth decimal 1305
place by dividing the total excess payments during the 3 -year 1306
period described in subparagraph (b)3. by the taxable payroll of 1307
employers eligible for a variation from the st andard rate who 1308
have a benefit ratio for the current year which is less than the 1309
maximum contribution rate. For purposes of computing this 1310
adjustment factor, the taxable payroll of these employers is the 1311
same figure used to compute the adjustment factor fo r noncharge 1312
benefits under sub-sub-subparagraph (I). As used in this sub -1313
subparagraph, the term "excess payments" means the amount of 1314
benefits charged to the employment record of an employer, as 1315
adjusted pursuant to subparagraph (b)2. and subparagraph 1., 1316
during the 3-year period described in subparagraph (b)3., but 1317
excluding any benefit paid as a result of a governmental order 1318
related to COVID-19 to close or reduce capacity of a business, 1319
less the product of the maximum contribution rate and the 1320
employer's taxable payroll for the 3 years ending June 30 of the 1321
current calendar year as reported to the tax collection service 1322
provider by September 30 of the same calendar year. As used in 1323
this sub-sub-subparagraph, the term "total excess payments" 1324
means the sum of the individual employer excess payments for 1325
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those employers that were eligible for assignment of a 1326
contribution rate different from the standard rate. 1327
(III) With respect to computing a positive adjustment 1328
factor: 1329
(A) Beginning January 1, 2012, if th e balance of the 1330
Unemployment Compensation Trust Fund on September 30 of the 1331
calendar year immediately preceding the calendar year for which 1332
the contribution rate is being computed is less than 4 percent 1333
of the taxable payrolls for the year ending June 30 as reported 1334
to the tax collection service provider by September 30 of that 1335
calendar year, a positive adjustment factor shall be computed. 1336
The positive adjustment factor is computed annually to the fifth 1337
decimal place and rounded to the fourth decimal place by 1338
dividing the sum of the total taxable payrolls for the year 1339
ending June 30 of the current calendar year as reported to the 1340
tax collection service provider by September 30 of that calendar 1341
year into a sum equal to one -fifth of the difference between the 1342
balance of the fund as of September 30 of that calendar year and 1343
the sum of 5 percent of the total taxable payrolls for that 1344
year. The positive adjustment factor remains in effect for 1345
subsequent years until the balance of the Unemployment 1346
Compensation Trust Fund as of September 30 of the year 1347
immediately preceding the effective date of the contribution 1348
rate equals or exceeds 4 percent of the taxable payrolls for the 1349
year ending June 30 of the current calendar year as reported to 1350
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the tax collection service provider by September 30 of that 1351
calendar year. 1352
(B) Beginning January 1, 2018, and for each year 1353
thereafter, the positive adjustment shall be computed by 1354
dividing the sum of the total taxable payrolls for the year 1355
ending June 30 of the current calendar y ear as reported to the 1356
tax collection service provider by September 30 of that calendar 1357
year into a sum equal to one -fourth of the difference between 1358
the balance of the fund as of September 30 of that calendar year 1359
and the sum of 5 percent of the total tax able payrolls for that 1360
year. The positive adjustment factor remains in effect for 1361
subsequent years until the balance of the Unemployment 1362
Compensation Trust Fund as of September 30 of the year 1363
immediately preceding the effective date of the contribution 1364
rate equals or exceeds 4 percent of the taxable payrolls for the 1365
year ending June 30 of the current calendar year as reported to 1366
the tax collection service provider by September 30 of that 1367
calendar year. 1368
(IV) If, beginning January 1, 2015, and each year 1369
thereafter, the balance of the Unemployment Compensation Trust 1370
Fund as of September 30 of the year immediately preceding the 1371
calendar year for which the contribution rate is being computed 1372
exceeds 5 percent of the taxable payrolls for the year ending 1373
June 30 of the current calendar year as reported to the tax 1374
collection service provider by September 30 of that calendar 1375
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year, a negative adjustment factor must be computed. The 1376
negative adjustment factor shall be computed annually beginning 1377
on January 1, 2015, an d each year thereafter, to the fifth 1378
decimal place and rounded to the fourth decimal place by 1379
dividing the sum of the total taxable payrolls for the year 1380
ending June 30 of the current calendar year as reported to the 1381
tax collection service provider by Sept ember 30 of the calendar 1382
year into a sum equal to one -fourth of the difference between 1383
the balance of the fund as of September 30 of the current 1384
calendar year and 5 percent of the total taxable payrolls of 1385
that year. The negative adjustment factor remains in effect for 1386
subsequent years until the balance of the Unemployment 1387
Compensation Trust Fund as of September 30 of the year 1388
immediately preceding the effective date of the contribution 1389
rate is less than 5 percent, but more than 4 percent of the 1390
taxable payrolls for the year ending June 30 of the current 1391
calendar year as reported to the tax collection service provider 1392
by September 30 of that calendar year. The negative adjustment 1393
authorized by this section is suspended in any calendar year in 1394
which repayment of the principal amount of an advance received 1395
from the federal Unemployment Compensation Trust Fund under 42 1396
U.S.C. s. 1321 is due to the Federal Government. 1397
(V) The maximum contribution rate that may be assigned to 1398
an employer is 5.4 percent, except e mployers participating in an 1399
approved short-time compensation plan may be assigned a maximum 1400
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contribution rate that is 1 percent greater than the maximum 1401
contribution rate for other employers in any calendar year in 1402
which short-time compensation benefits a re charged to the 1403
employer's employment record. 1404
(VI) As used in this subsection, "taxable payroll" shall 1405
be determined by excluding any part of the remuneration paid to 1406
an individual by an employer for employment during a calendar 1407
year in excess of the f irst $7,000. Beginning January 1, 2012, 1408
"taxable payroll" shall be determined by excluding any part of 1409
the remuneration paid to an individual by an employer for 1410
employment during a calendar year as described in s. 1411
443.1217(2). For the purposes of the emplo yer rate calculation 1412
that will take effect in January 1, 2012, and in January 1, 1413
2013, the tax collection service provider shall use the data 1414
available for taxable payroll from 2009 based on excluding any 1415
part of the remuneration paid to an individual by a n employer 1416
for employment during a calendar year in excess of the first 1417
$7,000, and from 2010 and 2011, the data available for taxable 1418
payroll based on excluding any part of the remuneration paid to 1419
an individual by an employer for employment during a cale ndar 1420
year in excess of the first $8,500. 1421
b. If the transfer of an employer's employment record to 1422
an employing unit under paragraph (g) which, before the 1423
transfer, was an employer, the tax collection service provider 1424
shall recompute a benefit ratio for the successor employer based 1425
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on the combined employment records and reassign an appropriate 1426
contribution rate to the successor employer effective on the 1427
first day of the calendar quarter immediately after the 1428
effective date of the transfer. 1429
3. The tax collection service provider shall reissue rat es 1430
for the 2021 calendar year. However, an employer shall continue 1431
to timely file its employer's quarterly reports and pay the 1432
contributions due in a timely manner in accordance with the 1433
rules of the Department of Economic Opportunity. The Department 1434
of Revenue shall post the revised rates on its website to enable 1435
employers to securely review the revised rates. For 1436
contributions for the first quarter of the 2021 calendar year, 1437
if any employer remits to the tax collection service provider an 1438
amount in excess of the amount that would be due as calculated 1439
pursuant to this paragraph, the tax collection service provider 1440
shall refund the excess amount from the amount erroneously 1441
collected. Notwithstanding s. 443.141(6), refunds issued through 1442
August 31, 2021, for first quarter 2021 contributions must be 1443
paid from the General Revenue Fund. 1444
4. The tax collection service provider shall calculate and 1445
assign contribution rates effective January 1, 2022, through 1446
December 31, 2022, excluding any benefit charge that is e xcluded 1447
by the multipliers under subparagraph (b)2. and subparagraph 1.; 1448
without the application of the positive adjustment factor in 1449
sub-sub-subparagraph 2.a.(III); and without the inclusion of any 1450
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benefit charge directly related to COVID -19 as a result of a 1451
governmental order to close or reduce capacity of a business, as 1452
determined by the Department of Economic Opportunity, for each 1453
employer who is eligible for a variation from the standard rate 1454
pursuant to paragraph (d). The Department of Economic 1455
Opportunity shall provide the tax collection service provider 1456
with all necessary benefit charge information by August 1, 2021, 1457
including specific information for adjustments related to COVID -1458
19 charges resulting from a governmental order to close or 1459
reduce capacity of a business, to enable the tax collection 1460
service provider to calculate and issue tax rates effective 1461
January 1, 2022. The tax collection service provider shall 1462
calculate and post rates for the 2022 calendar year by March 1, 1463
2022. 1464
5. Subject to subparagraph 6., the tax collection service 1465
provider shall calculate and assign contribution rates effective 1466
January 1, 2023, through December 31, 2025, excluding any 1467
benefit charge that is excluded by the multipliers under 1468
subparagraph (b)2. and subparagraph 1.; without the application 1469
of the positive adjustment factor in sub -sub-subparagraph 1470
2.a.(III); and without the inclusion of any benefit charge 1471
directly related to COVID -19 as a result of a governmental order 1472
to close or reduce capacity of a business, as determined by the 1473
Department of Economic Opportunity, for each employer who is 1474
eligible for a variation from the standard rate pursuant to 1475
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paragraph (d). The Department of Economic Opportunity shall 1476
provide the tax collection service provider with all nec essary 1477
benefit charge information by August 1 of each year, including 1478
specific information for adjustments related to COVID -19 charges 1479
resulting from a governmental order to close or reduce capacity 1480
of a business, to enable the tax collection service provi der to 1481
calculate and issue tax rates effective the following January. 1482
6. If the balance of the Unemployment Compensation Trust 1483
Fund on June 30 of any year exceeds $4,071,519,600, subparagraph 1484
5. is repealed for rates effective the following years. The 1485
Office of Economic and Demographic Research shall advise the tax 1486
collection service provider of the balance of the trust fund on 1487
June 30 by August 1 of that year. After the repeal of 1488
subparagraph 5. and notwithstanding the dates specified in that 1489
subparagraph, the tax collection service provider shall 1490
calculate and assign contribution rates for each subsequent 1491
calendar year as otherwise provided in this section. 1492
Section 22. Paragraph (a) of subsection (9) of section 1493
443.171, Florida Statutes, is amended t o read: 1494
443.171 Department of Economic Opportunity and commission; 1495
powers and duties; records and reports; proceedings; state -1496
federal cooperation. — 1497
(9) STATE-FEDERAL COOPERATION. — 1498
(a)1. In the administration of this chapter, the 1499
Department of Economi c Opportunity and its tax collection 1500
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service provider shall cooperate with the United States 1501
Department of Labor to the fullest extent consistent with this 1502
chapter and shall take those actions, through the adoption of 1503
appropriate rules, administrative meth ods, and standards, 1504
necessary to secure for this state all advantages available 1505
under the provisions of federal law relating to reemployment 1506
assistance. 1507
2. In the administration of the provisions in s. 443.1115, 1508
which are enacted to conform with the Fede ral-State Extended 1509
Unemployment Compensation Act of 1970, the department shall take 1510
those actions necessary to ensure that those provisions are 1511
interpreted and applied to meet the requirements of the federal 1512
act as interpreted by the United States Departme nt of Labor and 1513
to secure for this state the full reimbursement of the federal 1514
share of extended benefits paid under this chapter which is 1515
reimbursable under the federal act. 1516
3. The department and its tax collection service provider 1517
shall comply with the regulations of the United States 1518
Department of Labor relating to the receipt or expenditure by 1519
this state of funds granted under federal law; shall submit the 1520
reports in the form and containing the information the United 1521
States Department of Labor require s; and shall comply with 1522
directions of the United States Department of Labor necessary to 1523
assure the correctness and verification of these reports. 1524
4. The department and its tax collection service provider 1525
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shall comply with the requirements of the federa l Treasury 1526
Offset Program as it pertains to the recovery of unemployment 1527
compensation debts as required by the United States Department 1528
of Labor pursuant to 26 U.S.C. 6402. The department or the tax 1529
collection service provider may adopt rules to implement this 1530
subparagraph. 1531
Section 23. This act shall take effect July 1, 2022. 1532