Skip to Navigation | Skip to Main Content | Skip to Site Map | Mobile Site

Senate Tracker: Sign Up | Login

The Florida Senate

SB 170: Transfer of Tax Liability


Transfer of Tax Liability; Revising provisions relating to a tax liability when a person transfers or quits a business; providing that the transfer of the assets of a business or stock of goods of a business under certain circumstances is considered a transfer of the business; requiring the Department of Revenue to provide certain notification to a business before a circuit court temporarily enjoins business activity by that business; providing that transferees of the business are liable for certain taxes unless specified conditions are met; requiring the department to conduct certain audits relating to the tax liability of transferors and transferees of a business within a specified time period; requiring certain notification by the Department of Revenue to a transferee before a circuit court enjoins business activity in an action brought by the Department of Legal Affairs seeking an injunction, etc.

Effective Date: upon becoming a law
Last Action: 3/6/2012 Senate - Laid on Table, companion bill(s) passed, see HB 103 (Ch. 2012-55) -SJ 876
Bill Text: Web Page | PDF
Senate Committee References:
  1. Community Affairs (CA)
  2. Commerce and Tourism (CM)
  3. Budget Subcommittee on Finance and Tax (BFT)

Bill History

Date Chamber Action
8/29/2011 Senate • Filed
9/8/2011 Senate • Referred to Community Affairs; Commerce and Tourism; Budget -SJ 21
9/26/2011 Senate • On Committee agenda-- Community Affairs, 10/04/11, 8:30 am, 412 Knott Building
10/4/2011 Senate • Favorable by Community Affairs; YEAS 5 NAYS 0 -SJ 110
• Now in Commerce and Tourism -SJ 110
12/21/2011 Senate • On Committee agenda-- Commerce and Tourism, 01/09/12, 3:15 pm, 401 Senate Office Building
1/9/2012 Senate • Favorable by Commerce and Tourism; YEAS 6 NAYS 0 -SJ 110
1/10/2012 Senate • Now in Budget -SJ 110
• Introduced -SJ 21
1/11/2012 Senate • Subreferred to Budget Subcommittee on Finance and Tax -SJ 160
• Now in Budget Subcommittee on Finance and Tax
1/19/2012 Senate • On Committee agenda-- Budget Subcommittee on Finance and Tax, 01/24/12, 1:00 pm, 301 Senate Office Building
1/24/2012 Senate • Favorable by Budget Subcommittee on Finance and Tax; YEAS 5 NAYS 0 -SJ 279
1/25/2012 Senate • Now in Budget -SJ 279
3/1/2012 Senate • Withdrawn from Budget -SJ 726
• Placed on Calendar, on 2nd reading
3/2/2012 Senate • Placed on Special Order Calendar, 03/06/12
3/6/2012 Senate • Read 2nd time -SJ 875
• Substituted HB 103 -SJ 876
• Laid on Table, companion bill(s) passed, see HB 103 (Ch. 2012-55) -SJ 876