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1997 Florida Statutes
SECTION 202
Administration of law; rules.
Administration of law; rules.
199.202 Administration of law; rules.--The department shall administer and enforce the assessment and collection of the taxes, interest, and penalties imposed by this chapter. It may by rule prescribe the form and content of all returns and reports. It is further authorized to promulgate all other rules not inconsistent with this chapter as it deems necessary to administer and enforce the provisions of this chapter.
History.--s. 1, ch. 71-134; s. 18, ch. 85-342.