SB 976: Intangible Personal Property Taxes
GENERAL BILL by Peaden
Intangible Personal Property Taxes; repeals provisions which provide for taxes on intangible personal property; amends provisions to conform to such repeal; repeals provisions re assessment of said property, intangible personal property tax roll, filing of intangible tax returns as factor in determining residency, intangible tax liability information in corporation's annual report, & claims against decedent's estate for intangible taxes; conforms reference. Amends & repeals FS.
Last Action: 5/4/2001 Senate - Died in Committee on Commerce and Economic Opportunities, Link/Iden/Sim/Compare passed, refer to CS/HB 137 (Ch. 2001-226)
Bill Text: Web Page | PDF
Bill History
| Date | Chamber | Action |
|---|---|---|
| 2/22/2001 | Senate |
• Prefiled |
| 3/7/2001 | Senate |
• Introduced, referred to Commerce and Economic Opportunities; Finance and Taxation -SJ 00115 |
| 5/4/2001 | Senate |
• Died in Committee on Commerce and Economic Opportunities, Link/Iden/Sim/Compare passed, refer to CS/HB 137 (Ch. 2001-226) |
Related Bills
| Bill Number | Subject | Filed By | Relationship | Last Action and Location |
|---|---|---|---|---|
| H 17 | Intangible Personal Property Taxes | Melvin, Davis | Similar | Last Action: 5/4/2001 H Died in Council on Fiscal Responsibility Council, Link/Iden/Sim/Compare passed, refer to CS/HB 137 (Ch. 2001-226) |
| H 137 (e2) | Goodlette | Compare | Last Action: 6/13/2001 Approved by Governor; Chapter No. 2001-226; See also CS/CS/HB 107 (Ch. 2001-36) | |
| S 402 (c1) | Probate | Burt | Compare | Last Action: 5/3/2001 S Placed on Special Order Calendar -SJ 00951; Read second time -SJ 01050; Amendment(s) adopted -SJ 01050; House Bill substituted -SJ 01054; Laid on Table, Link/Iden/Sim/Compare passed, refer to CS/HB 137 (Ch. 2001-226); See also CS/CS/HB 107 (Ch. 2001-36) |
Committee Amendments
Floor Amendments
Bill Analyses
No Bill Analyses AvailableVote History - Committee
No Committee Vote History AvailableVote History - Floor
No Vote History AvailableCitations - Statutes (63)
| Citation | Catchline | Location in Bill Location In Bill Help |
|---|---|---|
| 72.011 | Jurisdiction of circuit courts in specific tax matters; administrative hearings and appeals; time for commencing action; parties; deposits. | |
| 192.0105 | Taxpayer rights. | |
| 192.032 | Situs of property for assessment purposes. | |
| 192.042 | Date of assessment. | |
| 192.091 | Commissions of property appraisers and tax collectors. | |
| 193.114 | Preparation of assessment rolls. | |
| 196.015 | Permanent residency; factual determination by property appraiser. | |
| 196.199 | Government property exemption. | |
| 196.1993 | Certain agreements with local governments for use of public property; exemption. | |
| 199.012 | Short title. | |
| 199.023 | Definitions. | |
| 199.032 | Levy of annual tax. | |
| 199.033 | Securities in a Florida's Future Investment Fund; tax rate. | |
| 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. | |
| 199.1055 | Contaminated site rehabilitation tax credit. | |
| 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. | |
| 201.23 | Foreign notes and other written obligations exempt. | |
| 212.02 | Definitions. | |
| 213.015 | Taxpayer rights. | |
| 213.05 | Department of Revenue; control and administration of revenue laws. | |
| 213.053 | Confidentiality and information sharing. | |
| 213.054 | Persons claiming tax exemptions or deductions; annual report. | |
| 213.27 | Contracts with debt collection agencies and certain vendors. | |
| 213.31 | Corporation Tax Administration Trust Fund. | |
| 215.555 | Florida Hurricane Catastrophe Fund. | |
| 220.1845 | Contaminated site rehabilitation tax credit. | |
| 288.039 | Employing and Training our Youths | |
| 288.1045 | Qualified defense contractor tax refund program. | |
| 288.106 | Tax refund program for qualified target industry businesses. | |
| 288.1066 | Confidentiality of records. | |
| 376.3078 | Drycleaning facility restoration; funds; uses; liability; recovery of expenditures. | |
| 440.49 | Limitation of liability for subsequent injury through Special Disability Trust Fund. | |
| 493.6102 | Inapplicability of parts I through IV of this chapter. | |
| 516.031 | Finance charge; maximum rates. | |
| 607.1622 | Annual report for Department of State. | |
| 627.311 | Joint underwriters and joint reinsurers. | |
| 627.351 | Insurance risk apportionment plans. | |
| 650.05 | Plans for coverage of employees of political subdivisions. | |
| 655.071 | International banking facilities; definitions; notice before establishment. | |
| 731.111 | Notice to creditors. | |
| 733.604 | Inventory. | |
| 766.105 | Florida Patient's Compensation Fund. |
Citations - Constitution (0)
No Constitutional citations.
Citations - Chapter Law (0)
No Chapter Law citations.
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