The 2023 Florida Statutes (including Special Session C)

Title XIV
TAXATION AND FINANCE

Chapter 215
FINANCIAL MATTERS: GENERAL PROVISIONS

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F.S. 215.22

215.22 Certain income and certain trust funds exempt.—

(1) The following income of a revenue nature or the following trust funds shall be exempt from the appropriation required by s. 215.20(1):

(a) Student financial aid or prepaid tuition receipts.

(b) Trust funds administered by the Department of the Lottery.

(d) Funds charged by a state agency for services provided to another state agency, by a state agency for services provided to the judicial branch, or by the judicial branch for services provided to a state agency.

(e) State, agency, or political subdivision investments by the Chief Financial Officer.

(f) Retirement or employee benefit funds.

(g) Self-insurance programs administered by the Chief Financial Officer.

(h) Medicaid, Medicare, or third-party receipts for client custodial care.

¹(i) Bond proceeds or revenues dedicated for bond repayment.

(j) Trust funds administered by the Department of Education.

(k) Trust funds administered by the Department of Transportation.

(l) The following trust funds administered by the Department of Agriculture and Consumer Services:

1. The Citrus Inspection Trust Fund.

2. The Florida Forever Program Trust Fund.

3. The Market Improvements Working Capital Trust Fund.

4. The Pest Control Trust Fund.

5. The Plant Industry Trust Fund.

(m) The Motor Vehicle License Clearing Trust Fund.

(n) The Solid Waste Management Trust Fund.

(o) The Communications Working Capital Trust Fund of the Department of Management Services.

(p) The Camp Blanding Management Trust Fund.

(q) That portion of the Highway Safety Operating Trust Fund funded by the motorcycle safety education fee collected pursuant to s. 320.08(1)(c).

(r) Tobacco Settlement Trust Funds administered by any agency.

(s) The Save Our Everglades Trust Fund.

(t) Voluntary contributions collected pursuant to s. 464.0195(3).

(u) Taxes imposed on slot machine revenues pursuant to s. 551.106(2).

(v) That portion of the fines to be disbursed to the Florida Network of Children’s Advocacy Centers, Inc., collected pursuant to s. 938.10.

(2) Moneys and income of a revenue nature shared with political subdivisions or received from taxes or fees authorized to be levied by any political subdivision, including moneys from service charges, fees, costs, and fines deposited into the Clerks of the Court Trust Fund within the Department of Revenue, shall be exempt from the deduction required by s. 215.20(1).

(3) In addition to the exemptions enumerated in subsections (1) and (2), the Executive Office of the Governor is authorized to exempt any income when, by the operation of this law and pursuant to s. 215.24, federal matching funds or contributions or private grants to any trust fund would be lost to the state.

(4) Notwithstanding the exemptions granted in subsections (1), (2), and (3), this section shall not exempt income of a revenue nature or any trust fund which was subject to the service charge pursuant to s. 215.20 on January 1, 1990.

History.—s. 4, ch. 20890, 1941; s. 2, ch. 61-493; s. 2, ch. 63-235; s. 1, ch. 63-249; s. 16, ch. 63-572; s. 2, ch. 63-496; ss. 1, 28-30, ch. 65-269; s. 4, ch. 65-337; ss. 32, 35, ch. 69-106; ss. 53, 60, 65, ch. 69-353; s. 1, ch. 69-394; s. 2, ch. 71-98; s. 45, ch. 71-355; ss. 2, 3, ch. 73-57; s. 2, ch. 75-184; s. 62, ch. 77-104; s. 3, ch. 79-36; s. 63, ch. 79-40; s. 7, ch. 80-95; s. 120, ch. 81-259; s. 33, ch. 83-3; s. 41, ch. 83-310; s. 2, ch. 83-339; s. 1, ch. 84-70; s. 8, ch. 84-80; s. 4, ch. 84-369; s. 6, ch. 86-159; ss. 9, 70, ch. 86-163; s. 28, ch. 86-269; s. 56, ch. 87-224; s. 20, ch. 88-129; s. 11, ch. 90-110; s. 76, ch. 90-132; s. 198, ch. 90-363; s. 6, ch. 90-364; s. 104, ch. 91-112; s. 9, ch. 92-142; s. 8, ch. 92-350; s. 2, ch. 94-167; s. 2, ch. 94-226; s. 67, ch. 96-418; s. 10, ch. 97-107; s. 1, ch. 98-90; s. 8, ch. 98-414; s. 1, ch. 2000-129; s. 3, ch. 2000-152; s. 46, ch. 2000-371; s. 1, ch. 2002-228; ss. 62, 63, ch. 2002-402; ss. 201, 202, ch. 2003-261; s. 2, ch. 2003-400; s. 3, ch. 2003-401; s. 6, ch. 2005-362; s. 8, ch. 2006-79; s. 7, ch. 2008-16; s. 3, ch. 2008-19; s. 2, ch. 2010-35; s. 14, ch. 2013-44; ss. 15, 16, ch. 2023-17.

¹Note.—

A. Section 16, ch. 2023-17, provides that “[t]he amendment made by this act to s. 215.22, Florida Statutes, expires on July 1, 2033, and the text of that section shall revert to that in existence on June 30, 2023, except that any amendments to such text enacted other than by this act must be preserved and continue to operate to the extent that such amendments are not dependent upon the portions of the text which expire pursuant to this section.” Effective July 1, 2033, paragraph (3)(i), as amended by s. 15, ch. 2023-17, will read:

(i) Bond proceeds or revenues dedicated for bond repayment, except for the Documentary Stamp Clearing Trust Fund administered by the Department of Revenue.

B. Section 43, ch. 2023-17, provides that:

“(1) The Department of Revenue is authorized, and all conditions are deemed met, to adopt emergency rules under s. 120.54(4), Florida Statutes, for the purpose of implementing provisions related to the Live Local Program created by this act. Notwithstanding any other law, emergency rules adopted under this section are effective for 6 months after adoption and may be renewed during the pendency of procedures to adopt permanent rules addressing the subject of the emergency rules.

“(2) This section expires July 1, 2026.”

F.S. 215.22 on Google Scholar

F.S. 215.22 on Casetext

Amendments to 215.22

Arrestable Offenses / Crimes under Fla. Stat. 215.22

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 215.22.

Annotations, Discussions, Cases:

Cases from cite.case.law:

D. WEST, v. AK STEEL CORPORATION RETIREMENT ACCUMULATION PENSION PLAN,, 657 F. Supp. 2d 914 (S.D. Ohio 2009)

. . . Naegele 216.40 (1.18) 215.22 @$325.00 $ 69,946.50 Paralegal Mark A. . . .

X CORP. v. DOE,, 816 F. Supp. 1086 (E.D. Va. 1993)

. . . Two FAR’s, the New Materials Clause, FAR 52.210-5, and the Price Reduction Clause, FAR 215.22, are particularly . . .

DEPARTMENT OF REVENUE, STATE OF FLORIDA, v. LEON COUNTY, 560 So. 2d 318 (Fla. Dist. Ct. App. 1990)

. . . paid from the General Revenue Fund, shall be deducted from the moneys and trust funds enumerated in s. 215.22 . . . The funds subject to this service charge are listed in Section 215.22, and Chapter 83-339 amends Section . . . 215.22 to add the Gas Tax Collection Trust Fund to the list. . . . Appellee brought suit for declaratory judgment, asserting that the application of Sections 215.20 and 215.22 . . .

PRUTICKA, v. POSNER,, 714 F. Supp. 119 (D.N.J. 1989)

. . . . § 215.22). This regulation did not take full effect until July 13, 1988. . . .

L. WALES, v. UNITED STATES,, 14 Cl. Ct. 580 (Cl. Ct. 1988)

. . . Hyatt calculated a verification total of $297.24 — a discrepancy of $215.22. . . . and unlawfully fail to register the correct amount of items presented for purchase in the amount of $215.22 . . . to commit larceny—both in violation of Article 81—and stealing United States currency of a value of $215.22 . . . the third from stealing U.S. currency to wrongful appropriation of U.S. currency in the amount of $215.22 . . . offense of “attempted larceny of commissary goods, the property of the United States, of a value of $215.22 . . .

STATE DEPARTMENT OF CITRUS, v. OFFICE OF COMPTROLLER, 416 So. 2d 820 (Fla. Dist. Ct. App. 1982)

. . . The comptroller administers twenty different funds enumerated in section 215.22, Florida Statutes (1981 . . . However, the citrus fund (§ 215.22(7), Fla.Stat. (1981)) and the general inspection fund (§ 215.22(5) . . . effect of section 601.15(7)(a), Florida Statutes (1981), but instead construed sections 215.20 and 215.22 . . . An examination of the twenty funds enumerated in section 215.22 indicates that the citrus fund is the . . .

STATE DADE COUNTY, a v. A. R. BRAUTIGAM, O. Jr., 224 So. 2d 688 (Fla. 1969)

. . . municipal tax authorized in § 210.03, and such amount, less the service charge provided for in section 215.22 . . .

EDWARD P. ALLISON CO. v. COMMISSIONER OF INTERNAL REVENUE, 63 F.2d 553 (8th Cir. 1933)

. . . Net taxable income for the year, less $215.22 derived from interest exempt from income tax amounted to . . .

HOWE v. WADE, 12 F. Cas. 687 (C.C.D. Ohio 1847)

. . . promissory notes belonging to defendants amounting to the sum of $4,060, showing a balance due of $215.22 . . .