201.11 Administration of law by Department of Revenue.—
(1) The administration of this chapter shall be vested in the Department of Revenue, which has authority to adopt rules pursuant to ss. 120.536(1) and 120.54 to enforce the provisions of this chapter and shall administer and enforce the taxes levied and imposed by this chapter. The Department of Revenue may enter upon the premises of any taxpayer, and examine or cause to be examined by any agent or representative designated by it for that purpose, any books, papers, records, or memoranda bearing upon the amount of taxes payable, and secure other information directly or indirectly concerned in the enforcement of this chapter. Any person, subject to this tax, who shall by any practice or evasion make it difficult to enforce the provisions of this chapter by inspection, or any person, agent or officer, who shall, after demand by the department or any agent or representative designated by it for that purpose, refuse to allow full inspection of the premises or any part thereof, or any books, records, documents, or other instruments in any way relating to the liability of the taxpayer for the tax herein imposed, or shall hinder or in anywise delay or prevent such inspection, shall be guilty of a misdemeanor of the second degree, punishable as provided in s. 775.082 or s. 775.083.
(2) The county comptroller or, if there be none, then the clerk of the circuit court, shall serve ex officio, and the Department of Revenue may appoint others, as agents for the collection of the tax imposed by this chapter. The department may adopt rules and regulations requiring the agents to meet certain standards, including, without limitation, a demonstrated volume of business or a geographical distribution. All agents shall be subject to audit and shall post a bond as may be required by the Department of Revenue. The Department of Revenue may purchase a blanket bond; however, all costs associated with such a bond shall be allocated by department regulation to those agents so bonded. An agent shall be compensated 0.5 percent of the tax collected as collection costs in the form of a deduction from the amount of the tax due and remitted by the agent, and the department shall allow the said deduction to the agent paying and remitting the tax in the manner as provided for by the department. However, no deduction or allowance shall be granted when there is a manifest failure to maintain proper records or make proper reports.
History.—s. 2, ch. 15787, 1931; CGL 1936 Supp. 1279(112), 7473(5); ss. 21, 35, ch. 69-106; s. 104, ch. 71-136; s. 1, ch. 71-344; s. 2, ch. 74-325; s. 1, ch. 76-199; s. 1050, ch. 95-147; s. 10, ch. 96-395; s. 16, ch. 98-200.
Cited 18 times | Published | Florida 4th District Court of Appeal | 1995 WL 608516
...recordation. § 201.01, Fla. Stat. (1993). The Clerk of the Circuit Court in the various counties collects the tax upon documents which must be recorded, but does so as an agent for the Florida Department *1015 of Revenue, which administers the tax. § 201.11(2), Fla....
Cited 4 times | Published | District Court, S.D. Florida | 81 L.R.R.M. (BNA) 2312, 1972 U.S. Dist. LEXIS 11842
...There the issue, as framed by the court, was whether a wage increase in excess of 5.5 percent that was negotiated and paid after November 14, 1971, violated Phase II regulations for lack of prior Pay Board approval. But in holding that prior approval was required, the court relied on Pay Board regulation § 201.11 which specifically required such approval for contracts negotiated after November 14....
...blished by the Board. In the event of a challenge, these terms shall be allowed to remain in effect unless and until the Pay Board rules otherwise." 37 Fed.Reg. 7697. Section 201.14 remains substantially the same to date. Unlike Pay Board regulation § 201.11, which applies to contracts negotiated after November 14, 1971, and requires prior approval by the Pay Board of increases in excess of 5.5 percent, section 201.14 applies to "existing contracts" or, as it has subsequently been refined, "contracts ....
...ucture or portion which is, or may be, unsafe; once such a finding is made, he is mandated to initiate proceedings to cause the abatement of the unsafe condition by repair, vacation and/or boarding and securing, or demolition or combination thereof. Section 201.11, USBAC, establishes the criteria for when a building and/or structure is considered "unsafe." The Robertses owned a small wood-framed house (structure) located in a "historic district" of West Palm Beach....
...his action, the Court finds that Nicolai has stated sufficient facts to survive a motion to dismiss on such grounds. State law vests Florida’s Department of Revenue with the authority to administer the Transfer Tax central to this case. Fla. Stat. § 201.11 ....
...It is so ordered. ENGLAND, C. J., and ADKINS, BOYD, OVERTON and SUNDBERG, JJ., concur. . The Department of Revenue is charged with the duty of administering chapter 201, Florida Statutes (1975), which provides for excise taxes on certain kinds of documents. § 201.11, Fla.Stat....
Published | Court of Appeals for the Eleventh Circuit
the “official act” requirement from 18 U.S.C. § 201, 11 a different federal bribery law covering 11
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