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 has authority to adopt rules pursuant to ss. 120.536(1) and 120.54 to enforce the provisions of this chapter.
Cited 18 times | Published | Florida 4th District Court of Appeal | 1995 WL 608516
...or it." § 199.282(5), Fla. Stat. (1993). Just like the documentary stamp tax, the intangible tax is collected by the Clerk of the Circuit Court but administered by the Department of Revenue and becomes part of the general revenue fund of the state. § 199.202, Fla....