The Florida Senate

SB 320: Intangible Personal Property Tax

GENERAL BILL by Ostalkiewicz ; (CO-INTRODUCERS) Cowin ; Sullivan ; Grant ; Williams ; Bronson ; Clary ; Crist ; Harris ; Dudley

Intangible Personal Property Tax; increases value of property that is exempted from annual tax of taxpayers who are natural persons; provides exemption from annual tax for taxpayers that are not natural persons; provides exemption from tax for certain intangible personal property that is secured by mortgage, deed of trust, or other lien upon real estate; repeals certain provisions re tax on intangible personal property to abolish said tax, etc. Amends Ch. 199.

Expand All Collapse All

• Bill History

  Date	Chamber	Action
  11/6/1997	Senate	• Prefiled
  1/6/1998	Senate	• Referred to Ways and Means Subcommittee E (Finance and Tax); Ways and Means; Commerce and Economic Opportunities
  1/26/1998	Senate	• On Subcommittee agenda-- Ways and Means Subcommittee E (Finance and Tax), 02/02/98, Upon adjournment of full committee, Room-B(LL-42) --Temporarily postponed
  3/3/1998	Senate	• Introduced, referred to Ways and Means Subcommittee E (Finance and Tax); Ways and Means; Commerce and Economic Opportunities -SJ 00026
  5/1/1998	Senate	• Died in Committee on Ways and Means Subcommittee E (Finance and Tax)

  Top of SectionTop of Page

• SB 320, Original Filed Version (Current Bill Version) Posted 12/23/1997 at 2:09 PM

  Bill Text:	Web Page | PDF

  Analyses:	None

  Related Bills (5)

  Bill Number	Subject	Filed By	Relationship	Last Action and Location
  H 3169	Intangible Personal Property Tax	Brooks	Identical	Last Action: 3/24/1998 H Withdrawn from Financial Services (EIC); Finance & Taxation (FRC); General Government Appropriations; Withdrawn from further consideration -HJ 00314 Location:
  H 3417	Intangible Personal Property Taxes	Brown	Compare	Last Action: 3/24/1998 H Withdrawn from Financial Services (EIC); Finance & Taxation (FRC); General Government Appropriations; Withdrawn from further consideration -HJ 00314 Location:
  H 3425	Intangible Personal Property Taxes	Culp	Compare	Last Action: 3/31/1998 H Withdrawn from Financial Services (EIC); Finance & Taxation (FRC); General Government Appropriations; Withdrawn from further consideration -HJ 00366 Location:
  S 520	Intangible Personal Property/Taxes	Ostalkiewicz	Compare	Last Action: 5/1/1998 S Died in Committee on Ways and Means Subcommittee E (Finance and Tax) Location:
  S 1654	Intangible Personal Property Taxes	Klein	Compare	Last Action: 5/1/1998 S Died in Committee on Ways and Means Subcommittee E (Finance and Tax) Location:

  Citations - Statutes (27)

  Citation	Catchline	Location in Bill Location In Bill Help
  199.012	Short title.
  199.023	Definitions.
  199.032	Levy of annual tax.
  199.042	Due date of annual tax.
  199.052	Annual tax returns; payment of annual tax.
  199.057	Corporate election to pay stockholders' annual tax.
  199.062	Annual tax information reports.
  199.103	Basis of assessment; valuation.
  199.104	Credit against tax.
  199.106	Credit for taxes imposed by other states.
  199.133	Levy of nonrecurring tax; relationship to annual tax.
  199.135	Due date and payment of nonrecurring tax.
  199.143	Future advances.
  199.145	Corrective mortgages; assignments; assumptions; refinancing.
  199.155	Valuation.
  199.175	Taxable situs.
  199.183	Taxpayers exempt from annual and nonrecurring taxes.
  199.185	Property exempted from annual and nonrecurring taxes.
  199.202	Administration of law; rules.
  199.212	All state agencies to cooperate in administration of law.
  199.218	Books and records.
  199.232	Powers of department.
  199.262	Tax liens and garnishment.
  199.272	Suits for violation of this chapter; jurisdiction and service.
  199.282	Penalties for violation of this chapter.
  199.292	Disposition of intangible personal property taxes.
  199.303	Declaration of legislative intent.

  Top of SectionTop of Page