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The Florida Senate

HB 103: Taxpayer Delinquencies

GENERAL BILL by Robinson, F. ; (CO-INTRODUCERS) Eskamani ; Hart

Taxpayer Delinquencies; Requires DOR to convene informal conference regarding delinquencies in payment of tax, interest, or penalties; requires DOR to compromise taxpayer's liability for taxes & interest under specific conditions; creates rebuttable presumption if taxpayer does not provide specified records; authorizes DOR to settle or compromise penalties; requires DOR to give notice of amount of delinquency to informally resolve delinquency; specifies taxpayer may receive assistance from taxpayers' rights advocate; requires DOR to issue notice of intent to garnish.

Effective Date: 7/1/2023
Last Action: 5/5/2023 House - Died in Ways & Means Committee
Bill Text: PDF

Bill History

Date Chamber Action
1/4/2023 House • Filed
1/10/2023 House • Referred to Ways & Means Committee
• Referred to Appropriations Committee
• Now in Ways & Means Committee
3/7/2023 House • 1st Reading (Original Filed Version)
5/5/2023 House • Died in Ways & Means Committee