The Florida legislative process is similar to the federal process in that bills are referred to committee, and must pass both the House and Senate. Also, differences are resolved in conference, and bills must be signed by the governor. Bills introduced into the Florida House of Representatives are referred to the Committee on Finance and Taxation. Bills introduced in the Florida Senate are referred to the Committee of Appropriations. The Governor has seven days to sign or veto acts passed by the legislature.
Florida sources discussed below are much less voluminous than federal sources. This is in part because the state has no individual income tax and in part because the state system for both the Florida corporate income tax and the Florida estate tax is based on the federal system. As a result, federal regulations, rulings, and cases are all authority for Florida issues. In fact, the Florida Supreme Court has held that elections made for federal purposes are binding for Florida purposes. This does not, however, apply to extensions.
All of the below sources, except committee reports and older cases, are available through the Florida Department of Revenue Website which can also be reached via a link from my homepage. Most of the sources are also available in the CCH Internet Tax Research Network, and in Lexis-Nexus.
|Florida Income Tax Code||220||12C-1|
|Florida Revenue Act of 1949 (sales and use taxes)||212||12A|
|Municipal Home Rule Powers Act (real and tangible personal property taxes)||166||12D|
|Intangible Personal Property Taxes||199||12C-2|
|Excise Tax on Documents||201||12B|
|Technical Assistance Advisements
Department of Revenue issues Technical Assistance Advisement (TAAs) which are similar to IRS Private Letter Rulings.
Attorney General Opinions
The first digits indicate the year the opinion was issued and the last digits indicate the specific opinion within the year.
Taxpayer Information Publications
The reference identifies the year the publication was
issued (1999), the tax (C1 which refers to the income tax), and the specific
publication within the year (number 1).
Department of Revenue
Most Florida tax laws are administered by the Florida Department of Revenue (DOR). The DOR is responsible for the Florida corporate income tax, intangible tax, estate tax, and sales and use taxes. CPAs may practice before the Department of Revenue.
Certain fees and taxes are administered by other state agencies. These include the annual report and fee for corporations and limited partnerships (Department of State) motor vehicle licenses and fees (Department of Highway Safety and Motor Vehicles), other licenses (State Comptroller), and alcohol and tobacco taxes (Division of Alcoholic Beverages and Tobacco). Also, real and personal property tax assessments and collections are handled by counties.
Following audits, Department of Revenue auditors issue "Notices of Intent to Make Audit Changes" if they believe additional amounts are owed. Taxpayers have 30 days to respond. Requests for relief will ordinarily result in a field conference with the auditor. If matters are unresolved after the conference, taxpayers have 60 days to file a written protest requesting a hearing with the Bureau of Hearings and Appeals. After hearings, the Bureau issues "Notices of Decisions". Taxpayers have 30 days to request reconsideration. Requests must be in writing.
No one publishes Florida tax cases separately. As a result, Florida tax cases must be cited to the principal reporters (Fla Supp, So, So 2d, and Fla). These reporters contain tax cases along with other cases decided by Florida courts.
Shell Oil Co. v. Department of Revenue, 461 So 2d 959 (Fla. Ct. Appl., 1984).
Sherry Frontenac, Inc. v. Tax Assessor, 35 Fla Supp 140 (Fla. Circuit Ct., 1971).