Florida Senate - 2024 COMMITTEE AMENDMENT
Bill No. SB 1030
Ì230238$Î230238
LEGISLATIVE ACTION
Senate . House
Comm: RCS .
02/13/2024 .
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The Committee on Finance and Tax (Rodriguez) recommended the
following:
1 Senate Amendment (with title amendment)
2
3 Delete lines 365 - 458
4 and insert:
5 c. An individual with substantial responsibility for the
6 management or control of the taxpayer.
7 2. An act of war or terrorism.
8 3. A natural disaster, fire, or other catastrophic loss.
9 (b) The department may not consider a request received more
10 than 180 days after the time has expired for contesting it under
11 s. 72.011.
12 (c) Any decision by the department regarding a taxpayer’s
13 request to compromise or settle a liability under this
14 subsection is not subject to review under chapter 120.
15 Section 6. Subsections (1), (3), and (6) of section 213.67,
16 Florida Statutes, are amended to read:
17 213.67 Garnishment.—
18 (1) If a person is delinquent in the payment of any taxes,
19 penalties, and interest, costs, surcharges, and fees owed to the
20 department, the executive director or his or her designee may
21 give notice of the amount of such delinquency by registered
22 mail, by personal service, or by electronic means, including,
23 but not limited to, facsimile transmissions, electronic data
24 interchange, or use of the Internet, to all persons having in
25 their possession or under their control any credits or personal
26 property, exclusive of wages, belonging to the delinquent
27 taxpayer, or owing any debts to such delinquent taxpayer at the
28 time of receipt by them of such notice. Thereafter, any person
29 who has been notified may not transfer or make any other
30 disposition of such credits, other personal property, or debts
31 until the executive director or his or her designee consents to
32 a transfer or disposition or until 60 days after the receipt of
33 such notice. However, the credits, other personal property, or
34 debts that exceed the delinquent amount stipulated in the notice
35 are not subject to this section, wherever held, if the taxpayer
36 does not have a prior history of tax delinquencies. If during
37 the effective period of the notice to withhold, any person so
38 notified makes any transfer or disposition of the property or
39 debts required to be withheld under this section, he or she is
40 liable to the state for any indebtedness owed to the department
41 by the person with respect to whose obligation the notice was
42 given to the extent of the value of the property or the amount
43 of the debts thus transferred or paid if, solely by reason of
44 such transfer or disposition, the state is unable to recover the
45 indebtedness of the person with respect to whose obligation the
46 notice was given. If the delinquent taxpayer contests the
47 intended levy in circuit court or under chapter 120, the notice
48 under this section remains effective until that final resolution
49 of the contest. Any financial institution receiving such notice
50 maintains will maintain a right of setoff for any transaction
51 involving a debit card occurring on or before the date of
52 receipt of such notice.
53 (3) During the last 30 days of the 60-day period set forth
54 in subsection (1), the executive director or his or her designee
55 may levy upon such credits, other personal property, or debts.
56 The levy must be accomplished by delivery of a notice of levy by
57 registered mail, by personal service, or by electronic means,
58 including, but not limited to, facsimile transmission or an
59 electronic data exchange process using a web interface. Upon
60 receipt of the notice of levy, which the person possessing the
61 credits, other personal property, or debts must shall transfer
62 them to the department or pay to the department the amount owed
63 to the delinquent taxpayer.
64 (6)(a) Levy may be made under subsection (3) upon credits,
65 other personal property, or debt of any person with respect to
66 any unpaid tax, penalties, and interest, costs, surcharges, and
67 fees authorized by law only after the executive director or his
68 or her designee has notified such person in writing of the
69 intention to make such levy.
70 (b) No less than 30 days before the day of the levy, the
71 notice of intent to levy required under paragraph (a) must shall
72 be given in person or sent by certified or registered mail to
73 the person’s last known address.
74 (c) The notice required in paragraph (a) must include a
75 brief statement that sets forth in simple and nontechnical
76 terms:
77 1. The provisions of this section relating to levy and sale
78 of property;
79 2. The procedures applicable to the levy under this
80 section;
81 3. The administrative and judicial appeals available to the
82 taxpayer with respect to such levy and sale, and the procedures
83 relating to such appeals; and
84 4. Any The alternatives, if any, available to taxpayers
85 which could prevent levy on the property.
86 Section 7. Paragraph (c) of subsection (2) of section
87 220.222, Florida Statutes, is amended to read:
88 220.222 Returns; time and place for filing.—
89 (2)(c)1. For purposes of this subsection, a taxpayer is not
90 in compliance with s. 220.32 if the taxpayer underpays the
91 required payment by more than the greater of $6,000 $2,000 or 30
92 percent of the tax shown on the return when filed.
93 2. For the purpose of determining compliance with s. 220.32
94 as referenced in subparagraph 1., the tax shown on the return
95 when filed must include the amount of the allowable credits
96 taken on the return pursuant to s. 220.1875, s. 220.1876, s.
97 220.1877, or s. 220.1878.
98 Section 8. The amendments made by this act to s. 220.222,
99 Florida Statutes, apply to taxable years ending on or after
100 December 31, 2024.
101
102 ================= T I T L E A M E N D M E N T ================
103 And the title is amended as follows:
104 Delete line 35
105 and insert:
106 underpayment of taxes owed; providing applicability;
107 authorizing the department