HB 7233CS

CHAMBER ACTION



1The Finance & Tax Committee recommends the following:
2
3     Council/Committee Substitute
4     Remove the entire bill and insert:
5
6
A bill to be entitled
7An act relating to a review under the Open Government
8Sunset Review Act regarding the Communications Services
9Tax Simplification Law; amending s. 213.053, F.S., which
10provides an exemption from public records requirements for
11all information contained in returns, reports, accounts,
12or declarations received by the Department of Revenue,
13including investigative reports and information and
14letters of technical advice, under enumerated sections and
15chapters of the Florida Statutes; removing the scheduled
16repeal of the exemption from public records requirements
17for such information received by the department under the
18Communications Services Tax Simplification Law;
19reorganizing the section; making editorial changes;
20amending ss. 202.37, 206.27, 409.2577, 607.0130, 608.703,
21617.01301, and 896.102, F.S.; correcting cross-references;
22providing an effective date.
23
24Be It Enacted by the Legislature of the State of Florida:
25
26     Section 1.  Section 213.053, Florida Statutes, is amended
27to read:
28     213.053  Confidentiality and information sharing.--
29     (1)(a)  The provisions of This section applies apply to:
30     (a)  Section s. 125.0104, county government.;
31     (b)  Section s. 125.0108, tourist impact tax.;
32     (c)  Chapter 175, municipal firefighters' pension trust
33funds.;
34     (d)  Chapter 185, municipal police officers' retirement
35trust funds.;
36     (e)  Chapter 198, estate taxes.;
37     (f)  Chapter 199, intangible personal property taxes.;
38     (g)  Chapter 201, excise tax on documents.;
39     (h)  Chapter 202, the Communications Services Tax
40Simplification Law.
41     (i)  Chapter 203, gross receipts taxes.;
42     (j)  Chapter 211, tax on severance and production of
43minerals.;
44     (k)  Chapter 212, tax on sales, use, and other
45transactions.;
46     (l)  Chapter 220, income tax code.;
47     (m)  Chapter 221, emergency excise tax.;
48     (n)  Section s. 252.372, emergency management,
49preparedness, and assistance surcharge.;
50     (o)  Section s. 370.07(3), Apalachicola Bay oyster
51surcharge.;
52     (p)  Chapter 376, pollutant spill prevention and control.;
53     (q)  Section s. 403.718, waste tire fees.;
54     (r)  Section s. 403.7185, lead-acid battery fees.;
55     (s)  Section s. 538.09, registration of secondhand
56dealers.;
57     (t)  Section s. 538.25, registration of secondary metals
58recyclers.;
59     (u)  Sections ss. 624.501 and 624.509-624.515, insurance
60code.;
61     (v)  Section s. 681.117, motor vehicle warranty
62enforcement.; and
63     (w)  Section s. 896.102, reports of financial transactions
64in trade or business.
65     (b)  The provisions of this section also apply to chapter
66202, the Communications Services Tax Simplification Law. This
67paragraph is subject to the Open Government Sunset Review Act of
681995 in accordance with s. 119.15, and shall stand repealed on
69October 2, 2006, unless reviewed and saved from repeal through
70reenactment by the Legislature.
71     (2)(a)  Except as provided in subsections (3), (4), (5),
72(6), (7), (8), (9), (10), (11), (12), (13), (14), (15), (16),
73and (17), All information contained in returns, reports,
74accounts, or declarations received by the department, including
75investigative reports and information and including letters of
76technical advice, is confidential except for official purposes
77and is exempt from the provisions of s. 119.07(1).
78     (b)  Any officer or employee, or former officer or
79employee, of the department who divulges any such information in
80any manner, except for such official purposes, commits a
81misdemeanor of the first degree, punishable as provided in s.
82775.082 or s. 775.083.
83     (3)  The department shall permit a taxpayer, his or her
84authorized representative, or the personal representative of an
85estate to inspect the taxpayer's return and may furnish him or
86her an abstract of such return. A taxpayer may authorize the
87department in writing to divulge specific information concerning
88the taxpayer's account.
89     (4)  The department, while providing unemployment tax
90collection services under contract with the Agency for Workforce
91Innovation through an interagency agreement pursuant to s.
92443.1316, may release unemployment tax rate information to the
93agent of an employer, which agent provides payroll services for
94more than 500 employers, pursuant to the terms of a memorandum
95of understanding. The memorandum of understanding must state
96that the agent affirms, subject to the criminal penalties
97contained in ss. 443.171 and 443.1715, that the agent will
98retain the confidentiality of the information, that the agent
99has in effect a power of attorney from the employer which
100permits the agent to obtain unemployment tax rate information,
101and that the agent shall provide the department with a copy of
102the employer's power of attorney upon request.
103     (5)(4)  Nothing contained in this section shall prevent the
104department from:
105     (a)  Publishing statistics so classified as to prevent the
106identification of particular accounts, reports, declarations, or
107returns; or prevent the department from
108     (b)  Disclosing to the Chief Financial Officer the names
109and addresses of those taxpayers who have claimed an exemption
110pursuant to s. 199.185(1)(i) or a deduction pursuant to s.
111220.63(5).
112     (6)(5)  The department may make available to the Secretary
113of the Treasury of the United States or his or her delegate, the
114Commissioner of Internal Revenue of the United States or his or
115her delegate, the Secretary of the Department of the Interior of
116the United States or his or her delegate, or the proper officer
117of any state or his or her delegate, exclusively for official
118purposes, information to comply with any formal agreement for
119the mutual exchange of state information with the Internal
120Revenue Service of the United States, the Department of the
121Interior of the United States, or any state.
122     (7)(a)(6)  Any information received by the Department of
123Revenue in connection with the administration of taxes,
124including, but not limited to, information contained in returns,
125reports, accounts, or declarations filed by persons subject to
126tax, shall be made available by the department to the following
127in the performance of their official duties:
128     1.  The Auditor General or his or her authorized agent;,
129     2.  The director of the Office of Program Policy Analysis
130and Government Accountability or his or her authorized agent;,
131     3.  The Chief Financial Officer or his or her authorized
132agent;,
133     4.  The Director of the Office of Insurance Regulation of
134the Financial Services Commission or his or her authorized
135agent;, or
136     5.  A property appraiser or tax collector or their
137authorized agents pursuant to s. 195.084(1);, in the performance
138of their official duties, or to
139     6.  Designated employees of the Department of Education
140solely for determination of each school district's price level
141index pursuant to s. 1011.62(2).;
142     (b)  However, No information shall be disclosed as provided
143in paragraph (a) to the Auditor General or his or her authorized
144agent, the director of the Office of Program Policy Analysis and
145Government Accountability or his or her authorized agent, the
146Chief Financial Officer or his or her authorized agent, the
147Director of the Office of Insurance Regulation or his or her
148authorized agent, or to a property appraiser or tax collector or
149their authorized agents, or to designated employees of the
150Department of Education if such disclosure is prohibited by
151federal law.
152     (c)  Any person designated in paragraph (a) The Auditor
153General or his or her authorized agent, the director of the
154Office of Program Policy Analysis and Government Accountability
155or his or her authorized agent, the Chief Financial Officer or
156his or her authorized agent, the Director of the Office of
157Insurance Regulation or his or her authorized agent, and the
158property appraiser or tax collector and their authorized agents,
159or designated employees of the Department of Education shall be
160subject to the same requirements of confidentiality and the same
161penalties for violation of the requirements as the department.
162     (d)  For the purpose of this subsection, "designated
163employees of the Department of Education" means only those
164employees directly responsible for calculation of price level
165indices pursuant to s. 1011.62(2). It does not include the
166supervisors of such employees or any other employees or elected
167officials within the Department of Education.
168     (8)(7)  Notwithstanding any other provision of this
169section, the department may provide:
170     (a)  Information relative to chapter 211, chapter 376, or
171chapter 377 to the proper state agency in the conduct of its
172official duties.
173     (b)  Names, addresses, and dates of commencement of
174business activities of corporations to the Division of
175Corporations of the Department of State in the conduct of its
176official duties.
177     (c)  Information relative to chapter 212 and chapters 561
178through 568 to the Division of Alcoholic Beverages and Tobacco
179of the Department of Business and Professional Regulation in the
180conduct of its official duties.
181     (d)  Names, addresses, and sales tax registration
182information to the Division of Hotels and Restaurants of the
183Department of Business and Professional Regulation in the
184conduct of its official duties.
185     (e)  Names, addresses, taxpayer identification numbers, and
186outstanding tax liabilities to the Department of the Lottery and
187the Office of Financial Regulation of the Financial Services
188Commission in the conduct of their official duties.
189     (f)  State tax information to the Nexus Program of the
190Multistate Tax Commission pursuant to any formal agreement for
191the exchange of mutual information between the department and
192the commission.
193     (g)  Tax information to principals, and their designees, of
194the Revenue Estimating Conference for the purpose of developing
195official revenue estimates.
196     (h)  Names and addresses of persons paying taxes pursuant
197to part IV of chapter 206 to the Department of Environmental
198Protection in the conduct of its official duties.
199     (i)  Information relative to chapters 212 and 326 to the
200Division of Florida Land Sales, Condominiums, and Mobile Homes
201of the Department of Business and Professional Regulation in the
202conduct of its official duties.
203     (j)  Information authorized pursuant to s. 213.0535 to
204eligible participants and certified public accountants for such
205participants in the Registration Information Sharing and
206Exchange Program.
207     (k)1.  Payment information relative to chapters 199, 201,
208212, 220, 221, and 624 to the Office of Tourism, Trade, and
209Economic Development, or its employees or agents that are
210identified in writing by the office to the department, in the
211administration of the tax refund program for qualified defense
212contractors authorized by s. 288.1045 and the tax refund program
213for qualified target industry businesses authorized by s.
214288.106.
215     2.  Information relative to tax credits taken by a business
216under s. 220.191 and exemptions or tax refunds received by a
217business under s. 212.08(5)(j) to the Office of Tourism, Trade,
218and Economic Development, or its employees or agents that are
219identified in writing by the office to the department, in the
220administration and evaluation of the capital investment tax
221credit program authorized in s. 220.191 and the semiconductor,
222defense, and space tax exemption program authorized in s.
223212.08(5)(j).
224     (l)  Information relative to chapter 212 and the Bill of
225Lading Program to the Office of Agriculture Law Enforcement of
226the Department of Agriculture and Consumer Services in the
227conduct of its official duties.
228     (m)  Information relative to chapter 198 to the Agency for
229Health Care Administration in the conduct of its official
230business relating to ss. 409.901-409.9101.
231     (n)  Information contained in returns, reports, accounts,
232or declarations to the Board of Accountancy in connection with a
233disciplinary proceeding conducted pursuant to chapter 473 when
234related to a certified public accountant participating in the
235certified audits project, or to the court in connection with a
236civil proceeding brought by the department relating to a claim
237for recovery of taxes due to negligence on the part of a
238certified public accountant participating in the certified
239audits project. In any judicial proceeding brought by the
240department, upon motion for protective order, the court shall
241limit disclosure of tax information when necessary to effectuate
242the purposes of this section.
243     (o)  Information relative to ss. 376.70 and 376.75 to the
244Department of Environmental Protection in the conduct of its
245official business and to the facility owner, facility operator,
246and real property owners as defined in s. 376.301.
247     (p)  Information relative to ss. 199.1055, 220.1845, and
248376.30781 to the Department of Environmental Protection in the
249conduct of its official business.
250     (q)  Names, addresses, and sales tax registration
251information to the Division of Consumer Services of the
252Department of Agriculture and Consumer Services in the conduct
253of its official duties.
254     (r)  Information relative to the returns required by ss.
255175.111 and 185.09 to the Department of Management Services in
256the conduct of its official duties. The Department of Management
257Services is, in turn, authorized to disclose payment information
258to a governmental agency or the agency's agent for purposes
259related to budget preparation, auditing, revenue or financial
260administration, or administration of chapters 175 and 185.
261     (s)  Names, addresses, and federal employer identification
262numbers, or similar identifiers, to the Department of Highway
263Safety and Motor Vehicles for use in the conduct of its official
264duties.
265     (t)  Information relative to the tax exemptions under ss.
266212.031, 212.06, and 212.08 for those persons qualified under s.
267288.1258 to the Office of Film and Entertainment. The Department
268of Revenue shall provide the Office of Film and Entertainment
269with information in the aggregate.
270     (u)  Information relative to s. 220.187 to the Department
271of Education in the conduct of its official business.
272     (v)  Information relative to chapter 202 to each local
273government that imposes a tax pursuant to s. 202.19 in the
274conduct of its official duties as specified in chapter 202.
275Information provided under this paragraph may include, but is
276not limited to, any reports required pursuant to s. 202.231,
277audit files, notices of intent to audit, tax returns, and other
278confidential tax information in the department's possession
279relating to chapter 202. A person or an entity designated by the
280local government in writing to the department as requiring
281access to confidential taxpayer information shall have
282reasonable access to information provided pursuant to this
283paragraph. Such person or entity may disclose such information
284to other persons or entities with direct responsibility for
285budget preparation, auditing, revenue or financial
286administration, or legal counsel. Such information shall only be
287used for purposes related to budget preparation, auditing, and
288revenue and financial administration. Any confidential and
289exempt information furnished to a local government, or to any
290person or entity designated by the local government as
291authorized by this paragraph, that is exempt from the provisions
292of s. 119.07(1) and s. 24(a), Art. I of the State Constitution
293pursuant to this section shall continue to be exempt when so
294provided, and may not be further disclosed by the recipient
295except as provided by this paragraph.
296     (w)  Tax registration information to the Agency for
297Workforce Innovation for use in the conduct of its official
298duties, which information may not be redisclosed by the Agency
299for Workforce Innovation.
300     (x)  Rental car surcharge revenues authorized by s.
301212.0606, reported according to the county to which the
302surcharge was attributed to the Department of Transportation.
303
304Disclosure of information under this subsection shall be
305pursuant to a written agreement between the executive director
306and the agency. Such agencies, governmental or nongovernmental,
307shall be bound by the same requirements of confidentiality as
308the Department of Revenue. Breach of confidentiality is a
309misdemeanor of the first degree, punishable as provided by s.
310775.082 or s. 775.083.
311     (9)(8)  The Department of Revenue shall provide returns,
312reports, accounts, or declarations received by the department,
313including investigative reports and information, or information
314contained in such documents, pursuant to an order of a judge of
315a court of competent jurisdiction or pursuant to a subpoena
316duces tecum only when the subpoena is:
317     (a)  Issued by a state attorney, a United States attorney,
318or a court in a criminal investigation or a criminal judicial
319proceeding;
320     (b)  Issued by a state or federal grand jury; or
321     (c)  Issued by a state attorney, the Department of Legal
322Affairs, the State Fire Marshal, a United States attorney, or a
323court in the course of a civil investigation or a civil judicial
324proceeding under the state or federal racketeer influenced and
325corrupt organization act or under chapter 896.
326     (10)(9)(a)  Notwithstanding other provisions of this
327section, the department shall, subject to paragraph (c) and to
328the safeguards and limitations of paragraphs (b) and (d),
329disclose to the governing body of a municipality, a county, or a
330subcounty district levying a local option tax, or any state tax
331that which is distributed to units of local government based
332upon place of collection, which the department is responsible
333for administering, names and addresses only of the taxpayers
334granted a certificate of registration pursuant to s. 212.18(3)
335who reside within or adjacent to the taxing boundaries of such
336municipality, county, or subcounty district when sufficient
337information is supplied by the municipality, the county, or
338subcounty district as the department by rule may prescribe,
339provided such governing bodies are following s. 212.18(3)
340relative to the denial of an occupational license after the
341department cancels a dealer's sales tax certificate of
342registration.
343     (b)  Such information shall be disclosed only if the
344department receives an authenticated copy of a resolution
345adopted by the governing body requesting it.
346     (c)  After receipt of such information, the governing body
347and its officers and employees are subject to the same
348requirements of confidentiality and the same penalties for
349violating confidentiality as the department and its employees.
350     (d)  The resolution requesting such information shall
351provide assurance that the governing body and its officers and
352employees are aware of the confidentiality those requirements
353and of the penalties for their violation of such requirements.,
354and The resolution shall describe the measures that will be put
355into effect to ensure such confidentiality. The officer of the
356department who is authorized to receive, consider, and act upon
357such requests shall, if satisfied that the assurances in the
358resolution are adequate to assure confidentiality, grant the
359request.
360     (e)(d)  Nothing in this subsection authorizes disclosure of
361any information prohibited by federal law from being disclosed.
362     (11)(10)  Notwithstanding any other provision of this
363section, with respect to a request for verification of a
364certificate of registration issued pursuant to s. 212.18 to a
365specified dealer or taxpayer or with respect to a request by a
366law enforcement officer for verification of a certificate of
367registration issued pursuant to s. 538.09 to a specified
368secondhand dealer or pursuant to s. 538.25 to a specified
369secondary metals recycler, the department may disclose whether
370the specified person holds a valid certificate or whether a
371specified certificate number is valid or whether a specified
372certificate number has been canceled or is inactive or invalid
373and the name of the holder of the certificate. This subsection
374shall not be construed to create a duty to request verification
375of any certificate of registration.
376     (12)(11)  The department may provide to a United States
377Trustee, or his or her designee, for any United States
378Bankruptcy Court, exclusively for official purposes in
379connection with administering a bankruptcy estate, information
380relating to payment or nonpayment of taxes imposed by any
381revenue law of this state by a trustee, debtor, or debtor in
382possession, including any amount paid or due.
383     (13)(12)  The department may disclose certain state sales
384tax information relating to the cancellation or revocation of
385sales and use tax certificates of registration for the failure
386to collect and remit sales tax. This information is limited to
387the sales tax certificate number, trade name, owner's name,
388business location address, and the reason for the cancellation
389or revocation.
390     (14)(13)  Notwithstanding the provisions of s. 896.102(2),
391the department may allow full access to the information and
392documents required to be filed with it under s. 896.102(1) to
393federal, state, and local law enforcement and prosecutorial
394agencies, and to the Office of Financial Regulation of the
395Financial Services Commission, and any of those agencies may use
396the information and documents in any civil or criminal
397investigation and in any court proceedings.
398     (15)(14)(a)  Notwithstanding any other provision of this
399section, the department shall, subject to the safeguards
400specified in paragraph (c), disclose to the Division of
401Corporations of the Department of State the name, address,
402federal employer identification number, and duration of tax
403filings with this state of all corporate or partnership entities
404which are not on file or have a dissolved status with the
405Division of Corporations and which have filed tax returns
406pursuant to either chapter 199 or chapter 220.
407     (b)  The Division of Corporations shall use such
408information only in the pursuit of its official duties relative
409to nonqualified foreign or dissolved corporations in the
410recovery of fees and penalties due and owing the state.
411     (c)  All information exchanged between the Division of
412Corporations and the department shall be subject to the same
413requirements of confidentiality as the Department of Revenue.
414     (16)(a)(15)  The department may disclose confidential
415taxpayer information contained in returns, reports, accounts, or
416declarations filed with the department by persons subject to any
417state or local tax to the child support enforcement program, to
418assist in the location of parents who owe or potentially owe a
419duty of support, as defined in s. 409.2554, pursuant to Title
420IV-D of the Social Security Act, their assets, their income, and
421their employer, and to the Department of Children and Family
422Services for the purpose of diligent search activities pursuant
423to chapter 39.
424     (b)  Nothing in this subsection authorizes the disclosure
425of information if such disclosure is prohibited by federal law.
426Employees of the child support enforcement program and of the
427Department of Children and Family Services are bound by the same
428requirements of confidentiality and the same penalties for
429violation of the requirements as the department.
430     (17)(16)  The department may provide to the person against
431whom transferee liability is being asserted pursuant to s.
432212.10(1) information relating to the basis of the claim.
433     (18)(17)  The department may disclose to a person entitled
434to compensation pursuant to s. 213.30 the amount of any tax,
435penalty, or interest collected as a result of information
436furnished by such person.
437     Section 2.  Paragraph (a) of subsection (1) of section
438202.37, Florida Statutes, is amended to read:
439     202.37  Special rules for administration of local
440communications services tax.--
441     (1)(a)  Except as otherwise provided in this section, all
442statutory provisions and administrative rules applicable to the
443communications services tax imposed by s. 202.12 apply to any
444local communications services tax imposed under s. 202.19, and
445the department shall administer, collect, and enforce all taxes
446imposed under s. 202.19, including interest and penalties
447attributable thereto, in accordance with the same procedures
448used in the administration, collection, and enforcement of the
449communications services tax imposed by s. 202.12. Audits
450performed by the department shall include a determination of the
451dealer's compliance with the jurisdictional situsing of its
452customers' service addresses and a determination of whether the
453rate collected for the local tax pursuant to ss. 202.19 and
454202.20 is correct. The person or entity designated by a local
455government pursuant to s. 213.053(8)(7)(v) may provide evidence
456to the department demonstrating a specific person's failure to
457fully or correctly report taxable communications services sales
458within the jurisdiction. The department may request additional
459information from the designee to assist in any review. The
460department shall inform the designee of what action, if any, the
461department intends to take regarding the person.
462     Section 3.  Subsection (2) of section 206.27, Florida
463Statutes, is amended to read:
464     206.27  Records and files as public records.--
465     (2)  Nothing herein shall be construed as requiring the
466department to provide as a public record any information
467concerning audits in progress or those records and files of the
468department described in this section which are currently the
469subject of pending investigation by the Department of Revenue or
470the Florida Department of Law Enforcement. It is specifically
471provided that the foregoing information shall be exempt from the
472provisions of s. 119.07(1) and shall be considered confidential
473pursuant to s. 213.053; however, the department may make
474available to the executive director of the Department of Highway
475Safety and Motor Vehicles or his or her designee, exclusively
476for official purposes in administering chapter 207, any
477information concerning any audit in progress, and the provisions
478of s. 213.053(8)(7) requiring a written agreement and
479maintenance of confidentiality by the recipient, and the penalty
480for breach of confidentiality, shall apply if the department
481makes such information available. Any officer, employee, or
482former officer or employee of the department who divulges any
483such information in any manner except for such official purposes
484or under s. 213.053 is guilty of a misdemeanor of the first
485degree, punishable as provided in s. 775.082 or s. 775.083.
486     Section 4.  Section 409.2577, Florida Statutes, is amended
487to read:
488     409.2577  Parent locator service.--The department shall
489establish a parent locator service to assist in locating parents
490who have deserted their children and other persons liable for
491support of dependent children. The department shall use all
492sources of information available, including the Federal Parent
493Locator Service, and may request and shall receive information
494from the records of any person or the state or any of its
495political subdivisions or any officer thereof. Any agency as
496defined in s. 120.52, any political subdivision, and any other
497person shall, upon request, provide the department any
498information relating to location, salary, insurance, social
499security, income tax, and employment history necessary to locate
500parents who owe or potentially owe a duty of support pursuant to
501Title IV-D of the Social Security Act. This provision shall
502expressly take precedence over any other statutory nondisclosure
503provision which limits the ability of an agency to disclose such
504information, except that law enforcement information as provided
505in s. 119.071(4)(d) is not required to be disclosed, and except
506that confidential taxpayer information possessed by the
507Department of Revenue shall be disclosed only to the extent
508authorized in s. 213.053(16)(15). Nothing in this section
509requires the disclosure of information if such disclosure is
510prohibited by federal law. Information gathered or used by the
511parent locator service is confidential and exempt from the
512provisions of s. 119.07(1). Additionally, the department is
513authorized to collect any additional information directly
514bearing on the identity and whereabouts of a person owing or
515asserted to be owing an obligation of support for a dependent
516child. The department shall, upon request, make information
517available only to public officials and agencies of this state;
518political subdivisions of this state, including any agency
519thereof providing child support enforcement services to non-
520Title IV-D clients; the custodial parent, legal guardian,
521attorney, or agent of the child; and other states seeking to
522locate parents who have deserted their children and other
523persons liable for support of dependents, for the sole purpose
524of establishing, modifying, or enforcing their liability for
525support, and shall make such information available to the
526Department of Children and Family Services for the purpose of
527diligent search activities pursuant to chapter 39. If the
528department has reasonable evidence of domestic violence or child
529abuse and the disclosure of information could be harmful to the
530custodial parent or the child of such parent, the child support
531program director or designee shall notify the Department of
532Children and Family Services and the Secretary of the United
533States Department of Health and Human Services of this evidence.
534Such evidence is sufficient grounds for the department to
535disapprove an application for location services.
536     Section 5.  Subsection (3) of section 607.0130, Florida
537Statutes, is amended to read:
538     607.0130  Powers of Department of State.--
539     (3)  The Department of State may, based upon its findings
540hereunder or as provided in s. 213.053(15)(14), bring an action
541in circuit court to collect any penalties, fees, or taxes
542determined to be due and owing the state and to compel any
543filing, qualification, or registration required by law. In
544connection with such proceeding the department may, without
545prior approval by the court, file a lis pendens against any
546property owned by the corporation and may further certify any
547findings to the Department of Legal Affairs for the initiation
548of any action permitted pursuant to s. 607.0505 which the
549Department of Legal Affairs may deem appropriate.
550     Section 6.  Subsection (3) of section 608.703, Florida
551Statutes, is amended to read:
552     608.703  Interrogatories by Department of State.--
553     (3)  The Department of State may, based upon its findings
554hereunder or as provided in s. 213.053(15)(14), bring an action
555in circuit court to collect any penalties, fees, or taxes
556determined to be due and owing the state and to compel any
557filing, qualification, or registration required by law. In
558connection with such proceeding, the department may, without
559prior approval by the court, file a lis pendens against any
560property owned by the corporation and may further certify any
561findings to the Department of Legal Affairs for the initiation
562of any action permitted pursuant to this chapter which the
563Department of Legal Affairs may deem appropriate.
564     Section 7.  Subsection (3) of section 617.01301, Florida
565Statutes, is amended to read:
566     617.01301  Powers of Department of State.--
567     (3)  The Department of State may, based upon its findings
568hereunder or as provided in s. 213.053(13)(12), bring an action
569in circuit court to collect any penalties, fees, or taxes
570determined to be due and owing the state and to compel any
571filing, qualification, or registration required by law. In
572connection with such proceeding the department may, without
573prior approval by the court, file a lis pendens against any
574property owned by the corporation and may further certify any
575findings to the Department of Legal Affairs for the initiation
576of any action permitted pursuant to s. 617.0503 which the
577Department of Legal Affairs may deem appropriate.
578     Section 8.  Subsection (2) of section 896.102, Florida
579Statutes, is amended to read:
580     896.102  Currency more than $10,000 received in trade or
581business; report required; noncompliance penalties.--
582     (2)  The Department of Revenue shall enforce compliance
583with the provisions of subsection (1) and is to be the custodian
584of all information and documents filed pursuant to subsection
585(1). Such information and documents are confidential and exempt
586from the provisions of s. 119.07(1) and s. 24(a), Art. I of the
587State Constitution; however, the department must provide any
588report filed under this section, or information contained
589therein, to federal, state, and local law enforcement and
590prosecutorial agencies, to the Department of Financial Services,
591and to the Office of Financial Regulation, and the information
592is subject to disclosure pursuant to subpoena as provided in s.
593213.053(9)(8).
594     Section 9.  This act shall take effect October 1, 2006.


CODING: Words stricken are deletions; words underlined are additions.