Arrestable Offenses / Crimes under Fla. Stat. 212.15
S212.15 2a - LARC - RENUMBERED. SEE REC # 8907 - M: S
S212.15 2a - LARC - RENUMBERED. SEE REC # 8906 - M: F
S212.15 2a - LARC - RENUMBERED. SEE REC # 8905 - F: T
S212.15 2b - LARC - RENUMBERED. SEE REC # 8908 - F: T
CopyCited 20 times | Published | Florida 1st District Court of Appeal
...h such additional proof as is necessary to establish such claim." In 1963 the legislature transferred the duties of administering the tax statutes from the Office of the Comptroller to the State Revenue Commission. Ch. 63-253, § 7, Laws of Florida. Section 212.15, Florida Statutes (1963), as amended, provided that all taxes collected under chapter 212 would be remitted to the Commission and that any taxpayer who contested an assessment under chapter 212 would have the right to request the Commission to reexamine the assessment....
...Section
215.26, however, continued to provide the Comptroller with authority to pay refunds. In 1969 the legislature created the Department of Revenue and transferred to it the authority to administer the tax statutes and to collect taxes due. Ch. 69-106, § 21(2), Laws of Florida. Section
212.15(4) was amended by that chapter to provide that DOR review and determine contested tax assessments prior to the taxpayer's bringing an action in circuit court....
...The statutory authority of the Comptroller to pay refunds under section
215.26 was not altered by the 1969 act. Thereafter, the authority of the Comptroller and DOR regarding tax assessments and refunds remained unchanged until 1978. In that year the legislature repealed section
212.15(4), Florida Statutes (1977), which had given taxpayers the right to have tax assessments under chapter 212 reviewed by DOR prior to initiating a proceeding in circuit court. Ch. 78-95, Laws of Florida. In the introductory clause to that law, it was stated that section
212.15(4) was in conflict with or had been rendered unnecessary by the Administrative Procedures Act, chapter 120, Florida Statutes....
...vided that such jurisdiction could be expressly "changed by general law." Williams v. Law,
368 So.2d 1285 (Fla. 1979); St. Joe Paper Co. v. Metropolitan Dade County,
418 So.2d 1013 (Fla. 3d DCA 1982), pet. for rev. denied,
430 So.2d 451 (Fla. 1983). Section
212.15, Florida Statutes (1973), [16] readopted without change by section
11.2421, Florida Statutes (1973), also left undisturbed the exclusive original jurisdiction of circuit courts over actions challenging the validity of tax assessments. Cf., Williams v. Law,
368 So.2d 1285; St. Joe Paper Co. v. Metropolitan Dade County, *950
418 So.2d 1013. Section
212.15 directed the circuit court to determine the legality of the assessment and contained provisions requiring the taxpayer to either pay or secure the payment of the disputed taxes as a condition of filing suit....
...fully assessed in the first instance but for which petitioner contends it became entitled to refund due to a condition arising subsequent to the assessment."
358 So.2d at 78. [18] We also attach no controlling significance to the repeal, in 1978, of section
212.15(4), which provides for review in the circuit court of Leon County, [19] by section 54, chapter 78-95, Laws of Florida. Section
26.012, not section
212.15, vested exclusive jurisdiction in circuit courts to hear *953 tax assessment cases. Section 54 left intact the provisions in section
212.15(5) which described the powers and duties of circuit courts when hearing tax assessment cases. The repeal of provisions in section
212.15(4) did not expressly affect circuit court jurisdiction to adjudicate the legality of tax assessments, and we find no basis for treating this 1978 enactment as impliedly repealing or modifying the provisions of section
26.012....
...ificant revisions to the statutes relating to civil tax procedures for contesting the legality of tax assessments. Of particular relevance to this case are the amendments to section
26.012(2)(e), the creation of new section
72.011, and the repeal of section
212.15(5)....
..., even if susceptible to retroactive effect as suggested by appellees, would not remove this refund case from the circuit court's exclusive original jurisdiction. [21] Additionally, we note that section 18, chapter 81-178, repealed subsection (5) of section
212.15, and justifiably so, as those provisions had now been made superfluous by the new provisions in section
72.011....
...[10] The tax due must be separately stated by the lessor, is a debt from the lessee to the lessor, and cannot be absorbed by the lessor. Rule 12A-1.086, Fla.Adm.Code. [11] See, e.g., sections 192.31, 195.07, 196.14,
198.05, 199.03,
201.11, 208.49,
212.15, Florida Statutes (1961)....
...n administrative proceeding, all have included DOR as a party. [15] A decision by one agency of the state is not necessarily binding on another agency. See Walley v. Florida Game & Fresh Water Fish Commission,
501 So.2d 671 (Fla. 1st DCA 1987). [16] Section
212.15, Florida Statutes (1973), provided, in part: (3) All taxes collected under this chapter shall be remitted to the department....
CopyCited 12 times | Published | Florida 2nd District Court of Appeal
...Rule 1.11(h), Florida Rules of Civil Procedure, 30 F.S.A. Under the steps taken by the comptroller, the defense as to jurisdiction of the person was not timely filed. Adverting now to the complaint, we note that its allegations were, in effect, that Hood, in writing, requested a hearing as provided by section 212.15(4), Florida Statutes, F.S.A., but that the comptroller ignored this request and, instead, after more than thirty days had elapsed from the date of the assessment, notified Hood that legal proceedings would be instituted for collection of the taxes....
...LeMosy, to arrange a hearing, but that the appellee did not do so. The comptroller further alleged that Hood failed to pursue his statutory right of appeal, in that he submitted no data nor facts for consideration within the thirty day period provided by section 212.15(4), Florida Statutes, F.S.A....
...sessment. Under the comptroller's position that the court erroneously excluded certain evidence, we may observe that the testimony refused by the chancellor related to procedures employed by the comptroller with respect to the hearing provided under section 212.15(4) [1] and also to direct contacts *226 and conversations between Hood and representatives of the comptroller's office concerning the matter of the delinquent tax assessment....
CopyCited 8 times | Published | Florida 1st District Court of Appeal | 14 Fla. L. Weekly 1290, 1989 Fla. App. LEXIS 3050, 1989 WL 57849
...ation given by Valerie to the Department and to law enforcement agencies was instrumental in producing the jeopardy tax warrant. The reasons cited by the trial court for finding the warrant invalid are (1) the department may not issue warrants under section 212.15(4), Florida Statutes, except "for the amount of tax collected or otherwise due and not remitted"; (2) U.S....
...es taxes for recovery of which "the department is empowered ... when any tax becomes delinquent or is otherwise in jeopardy ... to issue a warrant [to] ... become a lien on any ... property of the taxpayer in the same manner as a recorded judgment," section 212.15(4), Florida Statutes; and (3) the affidavits presented by the parties upon motion for summary judgment clearly show material factual issues with respect to the status of the mortgage as a fraudulent conveyance lacking the bona fides required to establish priority over the warrant....
...ons of that Chapter, to be credited to the account of the General Revenue Fund of the State. Tax funds are State funds from the moment of collection. UNITED STATES V. ASSOCIATED DEVELOPERS OF FLORIDA, INC.
400 So.2d 17 (1st DCA, 1980) [sic]. Chapter
212.15 provides for the issuance of a warrant for the amount of tax collected or otherwise due and not remitted....
...The funds predicating the issuance of the warrant in the instant case were not tax funds due but general revenue, thus the warrant was improvidently issued, and the tax warrant is without legal effect. The statutory basis for DOR's jeopardy warrant is Section 212.15(4), Florida Statutes....
...re of a select group of activities denominated under Section
212.06, Florida Statutes. Fraudulently applying for tax refunds is not one such enumerated activity. More importantly, dealer or not, the funds were not delinquent or endangered taxes, and Section
212.15(4), Florida Statutes, only authorizes issuing jeopardy warrants to collect delinquent or otherwise endangered taxes. Section
212.15(4), Florida Statutes, does not authorize a jeopardy warrant to collect embezzled general revenue funds....
...contend that funds which are improperly refunded are not "taxes" and that the department therefore may not use jeopardy warrants to retrieve such funds. It is hardly surprising that the issue has not been litigated. A more reasonable application of section 212.15(4), Florida Statutes, with respect to funds improperly refunded as taxes would accord to such funds the status of a "tax ......
CopyCited 7 times | Published | Florida 1st District Court of Appeal | 1997 WL 63176
...try of the court cannot be said to have evaded the payment of the tax for purposes of liability for the penalty provided in section
212.12(2)(a), nor can the ultimate payment of such funds be considered "in jeopardy" for purposes of the provision in section
212.15(4) (under which a warrant may be issued for collection by the sheriff through levying upon the property of the taxpayer)....
CopyCited 5 times | Published | Florida 2nd District Court of Appeal | 1975 Fla. App. LEXIS 13579
...be said to be "passive or dormant." Obviously, the blow was "imminently about to be laid on." Accordingly, the order appealed from should be, and it is hereby, affirmed. GRIMES and SCHEB, JJ., concur. NOTES [1] (Fla.App.2d, 1971),
256 So.2d 524. [2] Section
212.15(5), F.S....
CopyCited 4 times | Published | Florida 1st District Court of Appeal
...On March 9, 1978, complaint was filed in the Circuit Court. Petitioner moved to dismiss, and, on denial of that motion, filed Petition for Writ of Prohibition here. *25 Respondent NOS contends it was entitled to proceed in the Circuit Court under Florida Statute § 212.15(4), a statute in effect at the time this action was brought, which provides: "If any taxpayer or person required by this chapter to remit taxes to the department shall feel aggrieved by any action of the department, he shall have the right...
...Estero Bay Development Corp.,
336 So.2d 479 (Fla. 2nd DCA 1976) as cases involving use of suits for declaratory judgment to attack the validity of the tax assessments. We hold that the Circuit Court has jurisdiction. There was no repeal by implication of §
212.15(4) and the remedy there provided is not excluded by prior administrative proceedings....
CopyCited 4 times | Published | Florida 1st District Court of Appeal | 1997 WL 791693
...m tax case because the 60-day time period in section
194.171(2) is jurisdictional.
527 So.2d 814 (Fla.1988). The Department notes that here Pogge received his assessment on August 26, 1987. This jeopardy assessment was a final assessment pursuant to section
212.15(4), Florida Statutes, and Rule 12A-1.090, Florida Administrative Code....
CopyCited 2 times | Published | Florida 4th District Court of Appeal
...essed... . This was error because, although we concede that Chapter 197 does not specifically say so, we hold that it is obviously intended to apply to ad valorem taxes on real and personal property and not to sales taxes which latter are covered by Section 212.15....
CopyPublished | District Court of Appeal of Florida | 1980 Fla. App. LEXIS 18354
...Here, Mize collected sales tax from purchasers but deposited the funds in a *19 general account, ultimately spending the money on other indebtedness to continue the business. Nonetheless, the taxes became state funds from the moment of collection. § 212.15(1)....
CopyPublished | Supreme Court of Florida | 1966 Fla. LEXIS 3280
...ve amount to this office. If you have any objections to this examination and assessment, you have thirty (30) •days from the date of this notice, or such additional time as may he authorized by the Florida Revenue Commission, to request a hearing. Section 212.15(4), Florida .Statutes, requires that you file all objections or exceptions with this office in •duplicate at least ten (10) days before the •date set for such hearing....
...An order lacking supporting findings is sometimes said to be ‘void’; however, ‘voidable’ is probably a more accurate term.” Volume 1, Florida Law and Practice, Administrative Law, § 15, citing Florida v. United States,
282 U.S. 194 ,
51 S.Ct. 119 ,
75 L.Ed. 291 (1931). . F.S. Sec.
212.15(4), F.S.A.: “(4) If any taxpayer or person required by part I of this chapter to remit taxes to the commission shall feel aggrieved by any action of the commission, he shall have the right within thirty days to appeal to the commission for r...
CopyPublished | District Court of Appeal of Florida
HORTON, Judge. Respondent below seeks review of an order denying his motion to dismiss for improper venue. The petitioner brought suit in Dade County seeking review of an administrative ruling of the state comptroller made pursuant to § 212.15(4), Fla.Stat., F.S.A....
CopyPublished | Florida 4th District Court of Appeal | 1983 Fla. App. LEXIS 24412
money deposited in the registry of the court. Section 212.-15, Florida Statutes (1981), prescribes the method
CopyPublished | District Court of Appeal of Florida | 1969 Fla. App. LEXIS 5741
...Where a tenant under a written lease is a retailer (dealer) under F.S. Chapter 212, F.S.A., and such tenant becomes delinquent in payment of rent and in remittance of sales tax to the state, what are the relative priorities of the landlord’s rent lien and the lien of the sales tax warrant recorded under F.S.1965, Section 212.15(3), F.S.A., against the tenant’s personal property on the demised premises? Asa corollary question, if the tenant abandons the demised premises leaving his entire stock of goods and the landlord claims that the title thereto has pass...
...Chapter 212, F.S.A., the amount of which, *797 with interest and penalties, amounted to $3,321.17. The Florida Revenue Commission caused a tax warrant in this amount to be issued and on October 31, 1966, perfected the same as a lien under the provisions of F.S. Section 212.15(3), F.SyA.....
CopyPublished | District Court of Appeal of Florida | 1981 Fla. App. LEXIS 20289
...of limitations. The petition for writ of certiorari is granted and the cause is remanded to the circuit court with instructions to vacate the judgment and sentence imposed by the county court. McCORD, ROBERT P. SMITH, Jr., and ERVIN, JJ., concur. . § 212.15(3), Fla.Stat. (1979), provides that prosecution of the misdemeanor of theft of state funds, § 212.15(2), Fla.Stat....
CopyPublished | Florida 5th District Court of Appeal | 11 Fla. L. Weekly 265, 1986 Fla. App. LEXIS 6018
...See also General Motors Acceptance Corp. v. Tom Norton Motor Co.,
366 So.2d 131 (Fla. 4th DCA 1979). We do not subscribe to the state’s innovative arguments which appear essentially to be attempts to avoid the effect of Con’s Cycle Center, Tom Norton Motor Co., and the wording of section
212.15(4), Florida Statutes (1984), and its predecessors upon which those cases rely....
CopyPublished | District Court of Appeal of Florida | 14 Fla. L. Weekly 391, 1989 Fla. App. LEXIS 556, 1989 WL 8355
SCHWARTZ, Chief Judge. After a jury trial, Vittorino was found and adjudicated guilty of fourteen counts of violating section 212.15(2), Florida Statutes (1985) by failing, during eight consecutive months, to remit to the State of Florida gasoline and diesel fuel taxes he had collected during the preceding month....
...the operative *99 criminal statute of which Vittorino was found guilty quite obviously requires the filing of a single monthly return and the transmittal of all the taxes, of whatever type, which the defendant has collected in the preceding period. Section 212.15(2) provides: 212.15 Taxes declared state funds; penalties for failure to remit taxes; due and delinquent dates; judicial review.— (2) Any person who, with intent to unlawfully deprive or defraud the state of its moneys or the use or benefit thereof, fails to re...
...orth of taxes he should have remitted to the state. In a post-trial order of which the state does not complain, however, the trial court set aside the grand theft convictions, Carawan v. State,
515 So.2d 161 (Fla.1987), as indistinguishable from the §
212.15(2) violations now before us....
CopyPublished | Florida 4th District Court of Appeal | 10 Fla. L. Weekly 321, 1985 Fla. App. LEXIS 12306
...Tom Norton Motor Co.,
366 So.2d 131 (Fla. 4th DCA 1979). Sales taxes do not become a lien against real or personal property until a tax warrant is recorded and they become a lien on the property of the delinquent taxpayer “in the same manner as a recorded judgment.” See §
212.15(4), Fla....
CopyPublished | District Court of Appeal of Florida
...Ahrenholz, "has since conveyed a portion of his interest in the property to the Plaintiffs, Thomas A. Horkan, Jr. and Ann M. Horkan, his wife. The Plaintiffs bring this action for themselves and their successors in title.” The warrant mentioned in paragraph numbered 4 above was issued pursuant to section 212.15(3), Fla.Stat., F.S.A., which reads in part as follows: “(3) All taxes collected under this chapter shall be remitted to the comptroller....
...We are referred rather to a claim that the warrant of the comptroller is not subject to collateral attack by plaintiffs. It is the position of the comptroller that inasmuch as the warrant was validly rendered the persons mentioned therein were limited to their rights provided by section 212.15(4) Fla.Stat., F.S.A. 1 This position cannot be sustained because the stipulation clearly shows that the warrant is void insofar as it attempted to create a lien upon the property of Lloyd Spector, i. e., Lloyd Spector was not a "taxpayer” within the meaning of § 212.15(3), (4), supra. Section 212.15(3), supra, makes the warrant, once recorded, analogous to a re•corded judgment....
CopyPublished | Florida 1st District Court of Appeal
...Stat., and who collect sales taxes owed
from their purchaser or customer. §
212.07(1)(a), Fla. Stat. In
turn, dealers remit the taxes collected to the Department. §
212.06(1)(a), Fla. Stat. At the moment of collection, the taxes
become state funds that are due to the Department the following
month. §
212.15(1)(a), Fla....
...dealer—collecting taxes from its customers and remitting those
taxes to the state. See §§
212.07(1)(a),
212.06(1)(a), Fla. Stat. It
did not pay the tax. But it collected taxes, which upon collection
became state funds that must be remitted. §§
212.06(1)(a),
212.15(1), Fla....
CopyPublished | Florida 1st District Court of Appeal
...Stat., and who collect sales taxes owed
from their purchaser or customer. §
212.07(1)(a), Fla. Stat. In
turn, dealers remit the taxes collected to the Department. §
212.06(1)(a), Fla. Stat. At the moment of collection, the taxes
become state funds that are due to the Department the following
month. §
212.15(1)(a), Fla....
...dealer—collecting taxes from its customers and remitting those
taxes to the state. See §§
212.07(1)(a),
212.06(1)(a), Fla. Stat. It
did not pay the tax. But it collected taxes, which upon collection
became state funds that must be remitted. §§
212.06(1)(a),
212.15(1), Fla....
CopyPublished | Florida 1st District Court of Appeal
...Stat., and who collect sales taxes owed
from their purchaser or customer. §
212.07(1)(a), Fla. Stat. In
turn, dealers remit the taxes collected to the Department. §
212.06(1)(a), Fla. Stat. At the moment of collection, the taxes
become state funds that are due to the Department the following
month. §
212.15(1)(a), Fla....
...dealer—collecting taxes from its customers and remitting those
taxes to the state. See §§
212.07(1)(a),
212.06(1)(a), Fla. Stat. It
did not pay the tax. But it collected taxes, which upon collection
became state funds that must be remitted. §§
212.06(1)(a),
212.15(1), Fla....
