The 2023 Florida Statutes (including Special Session C)

Title XIV
TAXATION AND FINANCE

Chapter 213
STATE REVENUE LAWS: GENERAL PROVISIONS

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F.S. 213.23

213.23 Consent agreements extending the period subject to assessment or available for refund.—

(1) The executive director of the department or his or her designee may enter into agreements with taxpayers which extend the period during which an assessment may be issued or a claim for refund may be filed with respect of any tax, license, or fee collected by the Department of Revenue. Notwithstanding provisions of s. 95.091 or s. 215.26 to the contrary, if, before the expiration of time prescribed in a revenue law of this state for issuance of an assessment or claim of a refund, both the department and the taxpayer have consented in writing to the issuance of an assessment or claim of a refund after such time, an assessment may be issued or a claim for refund may be made at any time prior to the expiration of the period agreed upon. The period so agreed upon may be extended by subsequent agreements made before the expiration of the period previously agreed upon.

(2) Consent agreements may be made on forms prescribed by the department by rule and shall be signed by the taxpayer, or the duly authorized representative of the taxpayer, and by the executive director of the department, or his or her designee, and shall specify the date of expiration. A consent agreement under this section shall operate to extend the time for issuance of an assessment, or filing of a claim for refund, only for those taxes, licenses, or fees for the taxable periods specified in the agreement.

History.—s. 41, ch. 85-342; s. 1129, ch. 95-147.

F.S. 213.23 on Google Scholar

F.S. 213.23 on Casetext

Amendments to 213.23

Arrestable Offenses / Crimes under Fla. Stat. 213.23

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 213.23.

Annotations, Discussions, Cases:

Cases from cite.case.law:

WATCHER, v. POTTSVILLE AREA EMERGENCY MEDICAL SERVICE, INC., 559 F. Supp. 2d 516 (M.D. Pa. 2008)

. . . ten percent (10%) of these three charges, or two hundred thirteen dollars and twenty-three cents ($213.23 . . .

STATE OF MICHIGAN v. UNITED STATES, 40 F.3d 817 (6th Cir. 1994)

. . . . § 213.23, which provides: Any public corporation or state agency is authorized to take private property . . . . § 213.23, but the United States suggests — correctly, in all probability — that the power is not one . . .

CONNECTICUT STATE DEPARTMENT OF PUBLIC WELFARE, v. DEPARTMENT OF HEALTH, EDUCATION, AND WELFARE, SOCIAL AND REHABILITATION SERVICE,, 448 F.2d 209 (2d Cir. 1971)

. . . . § 213.23. . . .

STEEL, v. DOWNS a, 438 F.2d 310 (8th Cir. 1971)

. . . See, also: Blashfield Automobile Law & Practice, 3rd Ed., Vol. 5, Sec. 213.23, pp. 196 & 197, and Sec . . .

, 118 Ct. Cl. 625 (Ct. Cl. 1951)

. . . Turner, Sr_. 213.23 Panama Canal Pay Cases Canal Zone policemen entitled to overtime pay, night pay differential . . .