The 2023 Florida Statutes (including Special Session C)

Title XIV
TAXATION AND FINANCE

Chapter 213
STATE REVENUE LAWS: GENERAL PROVISIONS

View Entire Chapter

F.S. 213.06

213.06 Rules of department; circumstances requiring emergency rules.—

(1) The Department of Revenue has the authority to adopt rules pursuant to ss. 120.536(1) and 120.54 to implement provisions of the revenue laws.

(2) The executive director of the department may adopt emergency rules pursuant to s. 120.54 on behalf of the department when the effective date of a legislative change occurs sooner than 60 days after the close of a legislative session in which enacted and the change affects a tax rate or a collection or reporting procedure which affects a substantial number of dealers or persons subject to the tax change or procedure. The Legislature finds that such circumstances qualify as an exception to the prerequisite of a finding of immediate danger to the public health, safety, or welfare as set forth in s. 120.54(4)(a) and qualify as circumstances requiring an emergency rule.

History.—s. 6, ch. 63-253; ss. 21, 35, ch. 69-106; s. 4, ch. 82-75; s. 76, ch. 83-217; s. 13, ch. 86-152; s. 22, ch. 89-356; s. 38, ch. 96-410; s. 22, ch. 98-200.

F.S. 213.06 on Google Scholar

F.S. 213.06 on Casetext

Amendments to 213.06

Arrestable Offenses / Crimes under Fla. Stat. 213.06

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 213.06.

Annotations, Discussions, Cases:

Cases from cite.case.law:

STATE DEPARTMENT OF REVENUE, v. E. BROCK,, 576 So. 2d 848 (Fla. Dist. Ct. App. 1991)

. . . . § 213.06(1), Fla.Stat. (1989). . . .

B. LANDAU, v. ALLEN,, 424 F.2d 668 (6th Cir. 1970)

. . . Landau’s monthly income was shown to be $213.06, consisting of a Government annuity of $191.19, and interest . . . dependency toward her son; (3) Financial statements indicating that the mother’s monthly income was $213.06 . . . herself and petitioner from the Government annuity and interest on a savings account which totalled $213.06 . . . Landau submitted a financial statement indicating monthly income of $213.06 and monthly total expense . . .

v. v., 36 F. 493 (E.D. Mo. 1888)

. . . The item $213.06 is not satisfactorily established as a lien, and is disallowed. . . .