215.05 Department of Financial Services to certify accounts of delinquents.—When any revenue officer or other person accountable for public money shall neglect or refuse to pay into the treasury the sum or balance reported to be due to the state, upon the adjustment of that person’s account, the Department of Financial Services shall immediately hand over to the state attorney of the proper circuit the statement of the sum or balance certified under its seal of office, so due; and the state attorney shall institute suit for the recovery of the same, adding to the sum or balance stated to be due on such account the commissions of the delinquent, which shall be forfeited in every instance where suit is commenced and judgment is obtained thereon, and an interest of 8 percent per annum from the time of the delinquent’s receiving the money until it shall be paid into the State Treasury.
...As we made clear in our opinion, that was a significant fact. In this case both the *165 vessel and the gaming equipment are tangible personal property, possession of which was transferred to Tropical for consideration. This agreement was a lease or license and taxable under section 215.05....
Published | United States Bankruptcy Court, S.D. Florida. | 5 Collier Bankr. Cas. 2d 408, 1981 Bankr. LEXIS 2951
...The tax constitutes a lien on the property. § 212.031(2)(a), (3) and (4). There is no provision for exemption from this tax in connection with a lease held solely for resale. The Florida sales tax on the sale of tangible personal property is confined to retail sales. § 215.05....
Published | Court of Appeals for the Eleventh Circuit
ownership interests. 3 Regulation O, 12 C.F.R. § 215.5, imposes a $100,000 maximum amount of credit a
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