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Florida Statute 20.21 - Full Text and Legal Analysis
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The 2025 Florida Statutes

Title IV
EXECUTIVE BRANCH
Chapter 20
ORGANIZATIONAL STRUCTURE
View Entire Chapter
20.21 Department of Revenue.—There is created a Department of Revenue.
(1) The head of the Department of Revenue is the Governor and Cabinet.
(2)(a) The administrative responsibilities of the Department of Revenue are to plan, organize, and control the administrative support services for the department. Administrative functions include, but are not limited to, finance and accounting, revenue accounting, personnel, and office services.
(b) The ad valorem tax responsibilities of the department are to carry out the relevant provisions of ad valorem tax law. Ad valorem tax functions include, but are not limited to, ad valorem administration, assessment standards and review, central property valuation, and field operations.
(c) The audit responsibilities of the department are to plan, organize, administer, and control tax auditing activities. Audit functions include, but are not limited to, audit selection and standards development for those taxes collected by the department. The standards development function shall include development of standard audit criteria and provision of functional direction to field audit staff.
(d) The collection and enforcement responsibilities of the department are to conduct tax collection and enforcement activities. Collection and enforcement functions include, but are not limited to, investigative services and central and field operations.
(e) The information systems and services responsibilities of the department are to develop, maintain, and manage all information systems for tax return processing and taxpayer registration activities. Information systems and services functions include, but are not limited to, automation of all information systems.
(f) The taxpayer assistance responsibilities of the department are to render advice to department personnel and the public on tax matters. Taxpayer assistance functions include, but are not limited to, the preparation of departmental rules for all taxes, the rendition of opinions pursuant to s. 213.22, and the provision of informal assistance to the public on tax matters.
(g) The tax processing responsibilities of the department include, but are not limited to, receipts processing, tax returns processing, license registration, and taxpayer registration.
(h) The child support enforcement responsibilities of the department include the administration of the child support enforcement program established by Title IV-D of the Social Security Act, 42 U.S.C. ss. 651 et seq.
(3) The position of taxpayers’ rights advocate is created within the Department of Revenue. The taxpayers’ rights advocate shall be appointed by the Chief Inspector General but is under the general supervision of the executive director for administrative purposes. The taxpayers’ rights advocate must report to the Chief Inspector General and may be removed from office only by the Chief Inspector General. The responsibilities of the taxpayers’ rights advocate include, but are not limited to, the following:
(a) Facilitating the resolution of taxpayer complaints and problems which have not been resolved through normal administrative channels within the department, including any taxpayer complaints regarding unsatisfactory treatment of taxpayers by employees of the department.
(b) Issuing a stay action on behalf of a taxpayer who has suffered or is about to suffer irreparable loss as a result of action by the department.
(c) On or before January 1 of each year, the taxpayers’ rights advocate shall furnish to the Governor, the President of the Senate, the Speaker of the House of Representatives, and the Chief Inspector General a report that must include the following:
1. The objectives of the taxpayers’ rights advocate for the upcoming fiscal year.
2. The number of complaints filed in the previous fiscal year.
3. A summary of resolutions or outstanding issues from the previous fiscal year report.
4. A summary of the most common problems encountered by taxpayers, including a description of the nature of the problems, and the number of complaints for each such problem.
5. The initiatives the taxpayers’ rights advocate has taken or is planning to take to improve taxpayer services and the department’s responsiveness.
6. Recommendations for administrative or legislative action as appropriate to resolve problems encountered by taxpayers.
7. Other information as the taxpayers’ rights advocate may deem advisable.

The report must contain a complete and substantive analysis in addition to statistical information.

(4) Necessary legal services, pursuant to chapter 16, including litigation shall be provided to the Department of Revenue by the Department of Legal Affairs, except for the establishment of paternity or support obligations, and the modification, enforcement, and collection of support obligations, for which legal services may be provided under a contract entered into by the Department of Revenue as the Title IV-D agency.
(5) Notwithstanding any other law, the department may process taxes, fines, or license or regulatory fees for the benefit of any other state agency. Such processing may be done only pursuant to a written agreement between the department and the agency requesting this service.
(6) Notwithstanding the provisions of s. 110.123, relating to the state group insurance program, the department may pay, or participate in the payment of, premiums for health, accident, and life insurance for its full-time out-of-state employees, pursuant to such rules as it may adopt, and such payments shall be in addition to the regular salaries of such full-time out-of-state employees.
History.—s. 21, ch. 69-106; s. 1, ch. 72-266; s. 1, ch. 75-211; s. 1, ch. 77-102; ss. 1, 2, ch. 78-390; s. 3, ch. 79-10; s. 2, ch. 80-391; s. 1, ch. 81-50; s. 11, ch. 84-170; s. 1, ch. 86-124; s. 31, ch. 90-203; s. 1, ch. 91-112; s. 17, ch. 92-315; s. 4, ch. 94-124; ss. 2, 16, ch. 95-272; s. 2, ch. 97-287; s. 1, ch. 2018-118.

F.S. 20.21 on Google Scholar

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Amendments to 20.21


Annotations, Discussions, Cases:

Cases Citing Statute 20.21

Total Results: 18  |  Sort by: Relevance  |  Newest First

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BellSouth Telecomm., Inc. v. Town of Palm Beach, 252 F.3d 1169 (11th Cir. 2001).

Cited 27 times | Published | Court of Appeals for the Eleventh Circuit | 2001 U.S. App. LEXIS 10837, 2001 WL 567711

The franchise fee, which is established in section 20-21(5)(A) as 10% of the gross revenues generated
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Fla. Exp. Tobacco v. Dept. of Revenue, 510 So. 2d 936 (Fla. 1st DCA 1987).

Cited 20 times | Published | Florida 1st District Court of Appeal

...In my judgment DOR cannot be considered a necessary and indispensable party to a proceeding conducted under section 120.57. Parenthetically I might add that the Comptroller is one of the members of the cabinet, and the cabinet and governor operate as the head of DOR. Section 20.21, Florida Statutes....
...If an application for refund is denied, in whole or in part, such state agency shall so notify the applicant stating the reasons therefor. Upon approval of an application for refund, such state agency shall furnish the Comptroller with a properly executed voucher authorizing payment. Ch. 78-352, § 2, Laws of Florida. [13] Section 20.21(1), Florida Statutes (1979), provides that "[t]he head of the Department of Revenue is the Governor and Cabinet." [14] Of the appellate decisions we have reviewed involving disputed assessments and applications for tax refunds since the...
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Clayton v. Howard Johnson Franchise Sys., Inc., 730 F. Supp. 1553 (M.D. Fla. 1988).

Cited 10 times | Published | District Court, M.D. Florida | 1988 U.S. Dist. LEXIS 17285, 1988 WL 179791

...C. § 1125(a). The Court finds that HJCI and its predecessors-in-interest acquired superior rights in the abbreviated form of "Howard Johnson's", "HJ", through use of full-length form. See 3A R. Callman, Unfair Competition, Trademarks and Monopolies § 20.21, at p....
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BellSouth Telecomm., Inc. v. City of Coral Springs, 42 F. Supp. 2d 1304 (S.D. Fla. 1999).

Cited 10 times | Published | District Court, S.D. Florida | 1999 U.S. Dist. LEXIS 1808, 1999 WL 149769

or regulations as provided in this section." Section 20-21. Special Rules Applicable to Telecommunications
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State Dept. of Revenue v. Ferguson, 673 So. 2d 920 (Fla. 2d DCA 1996).

Cited 7 times | Published | Florida 2nd District Court of Appeal | 1996 WL 252255

...Because the trial court erred in applying the doctrines of res judicata or collateral estoppel to an order of abatement, we reverse and remand for further proceedings on the mother's petition to enforce the Ohio order. Reversed and remanded for further proceedings. FRANK, A.C.J., and PARKER, J., concur. NOTES [1] Section 20.21, Florida Statutes (Supp.1994), directs the Department of Revenue to administer the child support enforcement program established by Title IV-D of the Social Security Act, 42 U.S.C....
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Oliver v. Coca Cola Co., 497 F.3d 1181 (11th Cir. 2007).

Cited 6 times | Published | Court of Appeals for the Eleventh Circuit | 41 Employee Benefits Cas. (BNA) 1856, 2007 U.S. App. LEXIS 20628

muscles or is at rest.” 2 Attorneys Med. Advis- or § 20:21 (2007). Magnetic resonance imaging (“MRI”) is a
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In Re Maiten, 225 B.R. 246 (Bankr. M.D. Fla. 1998).

Cited 2 times | Published | United States Bankruptcy Court, M.D. Florida | 12 Fla. L. Weekly Fed. B 39, 1998 Bankr. LEXIS 1229, 1998 WL 684217

...However, the Debtors object to the priority status of the claim alleging that it has been assigned to the Department of Revenue by operation of law, and therefore, is specifically excepted by § 507(a)(7)(A). The sole issue to be determined is: was the claim for child support assigned? [2] Under Florida Statutes § 20.21, the Department of Revenue is charged with child support enforcement responsibilities, which include but are not limited to, enforcement of the program established by Title IV-D of the Social Security Act, 42 U.S.C. §§ 651 et seq. F.S.A. § 20.21(2)(h) (1994)....
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Oliver v. Coca-Cola Co., 546 F.3d 1353 (11th Cir. 2007).

Cited 2 times | Published | Court of Appeals for the Eleventh Circuit

muscles or is at rest." 2 ATTORNEYS MED. ADVISOR § 20:21 (2007). Magnetic resonance imaging ("MRI") is a
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Dep't of Revenue v. Novoa, 745 So. 2d 378 (Fla. 1st DCA 1999).

Cited 1 times | Published | Florida 1st District Court of Appeal | 1999 WL 821070

...The Department filed a timely notice of appeal to seek judicial review of the administrative order. We begin by examining the nature of the governmental power vested in the Department of Revenue. The Department was created as a part of the executive branch of the state government by an act of the Florida Legislature. See § 20.21 Fla.Stat....
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Bellsouth Telecomm. v. Town of Palm Beach, 252 F.3d 1169 (11th Cir. 2001).

Cited 1 times | Published | Court of Appeals for the Eleventh Circuit

The franchise fee, which is established in section 20-21(5)(A) as 10% of the gross revenues generated
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Camm v. Scott, 834 F. Supp. 2d 1342 (M.D. Fla. 2011).

Published | District Court, M.D. Florida | 2011 WL 6005285

...er of agriculture. In addition to the powers and duties specified herein, they *1347 shall exercise such powers and perform such duties as may be prescribed by law ...." F.L. Const, art. IV, § 4. . The Department of Revenue is created by Fla. Stat. § 20.21 , which further provides that the Governor and Cabinet shall serve as the head of the department....
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Ago (Fla. Att'y Gen. 1977).

Published | Florida Attorney General Reports

dissemination of arrest information. Pursuant to28 C.F.R. § 20.21(b)(2), after December 31, 1977, dissemination ofnonconviction
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State v. Smith, 697 So. 2d 889 (Fla. 5th DCA 1997).

Published | Florida 5th District Court of Appeal | 1997 Fla. App. LEXIS 7516, 1997 WL 360969

investigating, and enforcing tax collection. § 20.21(3)(d), Fla. Stat. (1991). It was not informed of
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Kay v. Yancey, 217 So. 2d 911 (Fla. Dist. Ct. App. 1969).

Published | District Court of Appeal of Florida | 1969 Fla. App. LEXIS 6421

TWP 24 S, Range 26E. “2nd year — Lands in Section 20-21 and Ei/2 of Section 30. “3rd year — Lands in
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Florida Bd. of Bar Examiners re Amendment of Rules Relating to Admissions to the Bar (25-Month Rule), 462 So. 2d 463 (Fla. 1985).

Published | Supreme Court of Florida | 10 Fla. L. Weekly 53, 1985 Fla. LEXIS 2851

Section 43, 19. .... Section 49, 20. .... Section 20, 21. .... Section 24, 22. Article VI, Section 1:
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Ago (Fla. Att'y Gen. 1974).

Published | Florida Attorney General Reports

...9 of the act is intended to refer not to the executive director of the department nor to any specific sub-unit thereof, but to the department as a legal entity, and to the governor and cabinet as the head of the department in charge thereof. See ss. 20.03 (2), (4), and (6), 20.05 , and 20.21 , F.S. This conclusion is further buttressed by a comparison of other statutes which are in pari materia with Ch. 73-172, supra. Sections 20.03 , 20.05 , and 20.21 , F.S., are in pari materia since they deal with the head of the Department of Revenue, its powers, duties, and functions, and the executive director of the department. See Singleton v. Larson, 46 So.2d 186 (Fla. 1950). Section 20.21 provides that the head of the Department of Revenue is the governor and the cabinet....
...Section 20.03 (6) defines the executive director to mean the chief administrative employee or officer of a department headed by a board or by the governor and cabinet. Nothing in Ch. 73-172 indicates that the term department is used in any manner inconsistent with the terms and definitions of ss. 20.03 , 20.05 , and 20.21 , and nowhere in Ch....
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8330 Tokyo Valentino, LLC v. City of Miami, 990 F. Supp. 2d 1327 (S.D. Fla. 2013).

Published | District Court, S.D. Florida | 2013 WL 6869393, 2013 U.S. Dist. LEXIS 182178

certifícate of use and a business license. (Compl. § 20-21; D.E. 20 at 2-4.) In addition, Plaintiff argues
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Ago (Fla. Att'y Gen. 1981).

Published | Florida Attorney General Reports

...When the controlling law directs how a thing shall be done that is, in effect, a prohibition against its being done in any other way. See also Weinberger v. Board of Public Instruction of St. Johns County, 112 So. 253 (Fla. 1927); and In Re Advisory Opinion of the Governor Civil Rights, 306 So.2d 520 (Fla. 1975). Section 20.21 , F.S., and chs....

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