The 2023 Florida Statutes (including Special Session C)

Title VIII
LIMITATIONS

Chapter 95
LIMITATIONS OF ACTIONS; ADVERSE POSSESSION

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F.S. 95.091

95.091 Limitation on actions to collect taxes.—

(1)(a) Except for taxes for which certificates have been sold, taxes enumerated in s. 72.011, or tax liens issued under s. 196.161 or s. 443.141, any tax lien granted by law to the state or any of its political subdivisions, any municipality, any public corporation or body politic, or any other entity having authority to levy and collect taxes expires 5 years after the date the tax is assessed or becomes delinquent, whichever is later. An action to collect any tax may not be commenced after the expiration of the lien securing the payment of the tax.

(b) Any tax lien granted by law to the state or any of its political subdivisions for any tax enumerated in s. 72.011 or any tax lien imposed under s. 196.161 expires 20 years after the last date the tax may be assessed, after the tax becomes delinquent, or after the filing of a tax warrant, whichever is later. An action to collect any tax enumerated in s. 72.011 may not be commenced after the expiration of the lien securing the payment of the tax.

(2) If a lien to secure the payment of a tax is not provided by law, an action to collect the tax may not be commenced after 5 years following the date the tax is assessed or becomes delinquent, whichever is later.

(3)(a) With the exception of taxes levied under chapter 198 and tax adjustments made pursuant to ss. 220.23 and 624.50921, the Department of Revenue may determine and assess the amount of any tax, penalty, or interest due under any tax enumerated in s. 72.011 which it has authority to administer and the Department of Business and Professional Regulation may determine and assess the amount of any tax, penalty, or interest due under any tax enumerated in s. 72.011 which it has authority to administer:

1.a. For taxes due before July 1, 1999, within 5 years after the date the tax is due, any return with respect to the tax is due, or such return is filed, whichever occurs later; and for taxes due on or after July 1, 1999, within 3 years after the date the tax is due, any return with respect to the tax is due, or such return is filed, whichever occurs later;

b. Effective July 1, 2002, notwithstanding sub-subparagraph a., within 3 years after the date the tax is due, any return with respect to the tax is due, or such return is filed, whichever occurs later;

2. For taxes due before July 1, 1999, within 6 years after the date the taxpayer makes a substantial underpayment of tax or files a substantially incorrect return;

3. At any time while the right to a refund or credit of the tax is available to the taxpayer;

4. For taxes due before July 1, 1999, at any time after the taxpayer filed a grossly false return;

5. At any time after the taxpayer failed to make any required payment of the tax, failed to file a required return, or filed a fraudulent return, except that for taxes due on or after July 1, 1999, the limitation prescribed in subparagraph 1. applies if the taxpayer disclosed in writing the tax liability to the department before the department contacts the taxpayer; or

6. In any case in which a refund of tax has erroneously been made for any reason:

a. For refunds made before July 1, 1999, within 5 years after making such refund; and

b. For refunds made on or after July 1, 1999, within 3 years after making such refund,

or at any time after making such refund if it appears that any part of the refund was induced by fraud or the misrepresentation of a material fact.

(b) For the purpose of this paragraph, a tax return filed before the last day prescribed by law, including any extension thereof, is deemed to have been filed on such last day, and payments made before the last day prescribed by law are deemed to have been paid on such last day.

(4) If administrative or judicial proceedings for review of the tax assessment or collection are initiated by a taxpayer within the period of limitation prescribed in this section, the running of the period is tolled during the pendency of the proceeding. Administrative proceedings include taxpayer protest proceedings initiated under s. 213.21 and department rules.

History.—s. 20, ch. 74-382; s. 37, ch. 85-342; s. 49, ch. 87-6; ss. 29, 66, ch. 87-101; s. 4, ch. 88-119; s. 19, ch. 92-315; s. 25, ch. 94-353; s. 1, ch. 99-239; s. 10, ch. 2000-151; s. 2, ch. 2000-355; s. 1, ch. 2004-26; s. 1, ch. 2005-280; s. 4, ch. 2010-90; s. 2, ch. 2010-138.

F.S. 95.091 on Google Scholar

F.S. 95.091 on Casetext

Amendments to 95.091

Arrestable Offenses / Crimes under Fla. Stat. 95.091

Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 95.091.

Annotations, Discussions, Cases:

Cases from cite.case.law:

VERIZON BUSINESS PURCHASING, LLC, v. STATE DEPARTMENT OF REVENUE, A, 164 So. 3d 806 (Fla. Dist. Ct. App. 2015)

. . . Judgment, the trial court determined that the NOPA constituted an assessment for purposes of section 95.091 . . . As we explained, section 95.091(3)(a)l.b., Florida Statutes (2010), provides that the Department may . . . As the parties acknowledge, section 95.091 does not define the word “assess.” . . . Instead, we construe, as we must, section 95.091(3)(a) and section 213.21(l)(b) in para materia. . . . Doing so leads to the conclusion that the assessment contemplated in section 95.091(3)(a) is a final . . .

ADAMS, LLC, G. LLC, J. LLC, v. DEUTSCHE BANK AG,, 529 F. App'x 98 (2d Cir. 2013)

. . . reason does not toll the running of any statute of limitations except those specified in this section, § 95.091 . . .

LANGLEY LIMITED PARTNERSHIP, LLLP, v. SCHOOL BOARD OF LAKE COUNTY, FLORIDA,, 113 So. 3d 995 (Fla. Dist. Ct. App. 2013)

. . . does not toll the running of any statute of limitations except those specified in this section, s. 95.091 . . .

R. BECNEL, LLC, v. DEUTSCHE BANK, AG,, 507 F. App'x 71 (2d Cir. 2013)

. . . reason does not toll the running of any statute of limitations except those specified in this section, § 95.091 . . .

DEPARTMENT OF REVENUE, v. CATALINA MARKETING CORPORATION AND SUBSIDIARIES,, 20 So. 3d 1029 (Fla. Dist. Ct. App. 2009)

. . . Then, once the three-year limitations period prescribed by section 95.091(3)(a), Florida Statutes (2001 . . .

CADLE COMPANY, v. McCARTHA,, 920 So. 2d 144 (Fla. Dist. Ct. App. 2006)

. . . reason shall toll the running of any statute of limitations except those specified in this section, s. 95.091 . . .

HCA HEALTH SERVICES OF FLORIDA, INC. d b a v. HILLMAN,, 906 So. 2d 1094 (Fla. Dist. Ct. App. 2004)

. . . reason shall toll the running of any statute of limitations except those specified in this section, s. 95.091 . . .

ROSS, v. JIM ADAMS FORD, INC., 871 So. 2d 312 (Fla. Dist. Ct. App. 2004)

. . . reason shall toll the running of any statute of limitations except those specified in this section, s. 95.091 . . .

NEW YORK STATE DEPARTMENT OF TAXATION AND FINANCE, v. KLEIN,, 852 So. 2d 866 (Fla. Dist. Ct. App. 2003)

. . . Appellant argues that Patafio is wrongly decided in that it did not address the issue of whether section 95.091 . . . Florida Statutes (2001), applies to an action brought under section 72.041, and asserts that section 95.091 . . . Section 95.091(l)(b), entitled “Limitation on actions to collect taxes,” provides: Any tax lien granted . . . However, a clear reading of section 95.091(l)(b) indicates that it applies to tax liens granted by law . . .

FLORIDA DEPARTMENT OF HEALTH AND REHABILITATIVE SERVICES, v. S. A. P., 835 So. 2d 1091 (Fla. 2002)

. . . reason shall toll the running of any statute of limitations except those specified in this section, s. 95.091 . . .

PUTNAM BERKLEY GROUP, INC. a a v. DININ, 734 So. 2d 532 (Fla. Dist. Ct. App. 1999)

. . . reason shall toll the running of any statute of limitations except those specified in this section, s. 95.091 . . .

L. MORSANI, a v. MAJOR LEAGUE BASEBALL V. M. T. Jr. S. D. S. Jr. W. M. D. a d b a d b a d b a a d b a d b a d b a O d b a L. P. d b a d b a d b a D. F. St. d b a St. L. d b a d b a d b a d b a d b a M. Co. d b a d b a d b a d b a H. d b a MTI Co. d b a R. P. A. d b a M. d b a d b a d b a d b a, 739 So. 2d 610 (Fla. Dist. Ct. App. 1999)

. . . reason shall toll the running of any statute of limitations except those specified in this section, § 95.091 . . .

STATE DEPARTMENT OF REVENUE, v. KEMPER INVESTORS LIFE INSURANCE COMPANY,, 660 So. 2d 1124 (Fla. Dist. Ct. App. 1995)

. . . Section 95.091, Florida Statutes. . . .

GALLAGHER, v. MOTORS INSURANCE CORPORATION,, 605 So. 2d 62 (Fla. 1992)

. . . judgment finding the proposed assessment of retaliatory tax for the years 1983 and 1984 barred by section 95.091 . . .

DRAKE, a By J. FLETCHER, J. v. ISLAND COMMUNITY CHURCH, INC. d b a a, 462 So. 2d 1142 (Fla. Dist. Ct. App. 1984)

. . . reason shall toll the running of any statute of limitations except those specified in this section, s. 95.091 . . .

A. SIDENER, v. R. JONES, Jr. C., 455 So. 2d 643 (Fla. Dist. Ct. App. 1984)

. . . would not only have to overcome the defenses of res judi-cata and estoppel but also the limitation in § 95.091 . . .

G. CHAPLIN, v. ESTATE OF H. COOKE,, 432 So. 2d 778 (Fla. Dist. Ct. App. 1983)

. . . reason shall toll the running of any statute of limitations except those specified in this section, s. 95.091 . . .

HARRIS CORPORATION, v. DEPARTMENT OF REVENUE,, 409 So. 2d 91 (Fla. Dist. Ct. App. 1982)

. . . Section 95.091(3) Fla.Stat. (1979) provides that: Except as otherwise provided by law, the amount of . . .

K. W. QUAINTANCE, v. M. FOGG, 392 So. 2d 360 (Fla. Dist. Ct. App. 1981)

. . . reason shall toll the running of any statute of limitations except those specified in this section, s. 95.091 . . .