The 2023 Florida Statutes (including Special Session C)

Title XIV
TAXATION AND FINANCE

Chapter 202
COMMUNICATIONS SERVICES TAX SIMPLIFICATION LAW

View Entire Chapter

F.S. 202.26

202.26 Department powers.—

(1) The department shall administer and enforce the assessment and collection of the taxes, interest, and penalties collected under or imposed by this chapter.

(2) The provisions of chapter 213 shall, as far as lawful and practicable, be applicable to the taxes imposed and administered under this chapter and to the collection thereof as if fully set out in this chapter. However, no provision of chapter 213 shall apply if it conflicts with any provision of this chapter.

(3) To administer the tax imposed by this chapter, the department may adopt rules relating to:

(a) The filing of returns and remittance of tax, including provisions concerning electronic funds transfer and electronic data interchange.

(b) The determination of customer service addresses.

(d) Procedures for handling sales for resale and for determining the taxable status of discounts and rebates.

(e) Methods for granting self-accrual authority to taxpayers.

(f) The records and methods necessary for a dealer to demonstrate the exercise of due diligence as defined by s. 202.22(4)(b).

(g) The creation of the database described in s. 202.22(2) and the certification and recertification of the databases as described in s. 202.22(3).

(h) The registration of dealers.

(i) The review of applications for, and the issuance of, direct-pay permits, and the returns required to be filed by holders thereof.

(j) The types of books and records kept in the regular course of business which must be available during an audit of a dealer’s books and records when the dealer has made an allocation or attribution pursuant to the definition of sales prices in s. 202.11(13)(b)8. and examples of methods for determining the reasonableness thereof. Books and records kept in the regular course of business include, but are not limited to, general ledgers, price lists, cost records, customer billings, billing system reports, tariffs, and other regulatory filings and rules of regulatory authorities. Such records may be required to be made available to the department in an electronic format when so kept by the dealer. The dealer may support the allocation of charges with books and records kept in the regular course of business covering the dealer’s entire service area, including territories outside this state. During an audit, the department may reasonably require production of any additional books and records found necessary to assist in its determination.

(4) The executive director of the department is authorized, and all conditions are deemed met, to adopt emergency rules under ss. 120.536(1) and 120.54(4) to implement this chapter. Notwithstanding any other provision of law, such emergency rules shall remain effective for 6 months after the date of adoption and may be renewed during the pendency of procedures to adopt rules addressing the subject of the emergency rules.

History.—ss. 18, 58, ch. 2000-260; ss. 19, 38, ch. 2001-140; s. 15, ch. 2005-187; s. 23, ch. 2006-1.

F.S. 202.26 on Google Scholar

F.S. 202.26 on Casetext

Amendments to 202.26

Arrestable Offenses / Crimes under Fla. Stat. 202.26

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 202.26.

Annotations, Discussions, Cases:

Cases from cite.case.law:

In DAVID B. ULLMAN A. R. WARREN, v. HUNTINGTON NATIONAL BANK,, 80 B.R. 101 (Bankr. S.D. Ohio 1987)

. . . , 1986, $750.39 was applied to interest and a late fee on notes numbered 07927100 and 07927101 and $202.26 . . . The remaining payment was in the amount of $202.26, and was applied as a late fee and interest for May . . .

S. A. v. PQ, 8 Ct. Int'l Trade 47 (Ct. Int'l Trade 1984)

. . . . § 202.26(b)(2)(i)-(ii) (1983). . . .

In J. PALEY, In B. HOFHERR, a k a B. AIR TRAFFIC CONFERENCE OF AMERICA, v. J. PALEY, AIR TRAFFIC CONFERENCE OF AMERICA, v. B. HOFHERR, a k a B., 8 B.R. 466 (Bankr. E.D.N.Y. 1981)

. . . They contend, however, that the amount due to the plaintiff is $25,-202.26. . . .

SIMON, v. SIMON,, 123 So. 2d 41 (Fla. Dist. Ct. App. 1960)

. . . accumulated Alimony, together with unpaid medical bills and charge same against the parties jointly, and “$202.26 . . .

In KNOX- POWELL- STOCKTON CO. UNITED STATES v. STATE OF CALIFORNIA, 100 F.2d 979 (9th Cir. 1939)

. . . Hopkins, County Tax Assessor of Los Angeles County for $202.26 for personal property taxes for the year . . .

BROUGH S CASE. H. v., 8 Ct. Cl. 206 (Ct. Cl. 1872)

. . . We bold, therefore, tbe claimant entitled to recover tbe aggregate sum of $202.26, which is still due . . .