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The 2025 Florida Statutes
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F.S. 20.2120.21 Department of Revenue.—There is created a Department of Revenue.(1) The head of the Department of Revenue is the Governor and Cabinet. (2)(a) The administrative responsibilities of the Department of Revenue are to plan, organize, and control the administrative support services for the department. Administrative functions include, but are not limited to, finance and accounting, revenue accounting, personnel, and office services. (b) The ad valorem tax responsibilities of the department are to carry out the relevant provisions of ad valorem tax law. Ad valorem tax functions include, but are not limited to, ad valorem administration, assessment standards and review, central property valuation, and field operations. (c) The audit responsibilities of the department are to plan, organize, administer, and control tax auditing activities. Audit functions include, but are not limited to, audit selection and standards development for those taxes collected by the department. The standards development function shall include development of standard audit criteria and provision of functional direction to field audit staff. (d) The collection and enforcement responsibilities of the department are to conduct tax collection and enforcement activities. Collection and enforcement functions include, but are not limited to, investigative services and central and field operations. (e) The information systems and services responsibilities of the department are to develop, maintain, and manage all information systems for tax return processing and taxpayer registration activities. Information systems and services functions include, but are not limited to, automation of all information systems. (f) The taxpayer assistance responsibilities of the department are to render advice to department personnel and the public on tax matters. Taxpayer assistance functions include, but are not limited to, the preparation of departmental rules for all taxes, the rendition of opinions pursuant to s. 213.22, and the provision of informal assistance to the public on tax matters. (g) The tax processing responsibilities of the department include, but are not limited to, receipts processing, tax returns processing, license registration, and taxpayer registration. (h) The child support enforcement responsibilities of the department include the administration of the child support enforcement program established by Title IV-D of the Social Security Act, 42 U.S.C. ss. 651 et seq. (3) The position of taxpayers’ rights advocate is created within the Department of Revenue. The taxpayers’ rights advocate shall be appointed by the Chief Inspector General but is under the general supervision of the executive director for administrative purposes. The taxpayers’ rights advocate must report to the Chief Inspector General and may be removed from office only by the Chief Inspector General. The responsibilities of the taxpayers’ rights advocate include, but are not limited to, the following:(a) Facilitating the resolution of taxpayer complaints and problems which have not been resolved through normal administrative channels within the department, including any taxpayer complaints regarding unsatisfactory treatment of taxpayers by employees of the department. (b) Issuing a stay action on behalf of a taxpayer who has suffered or is about to suffer irreparable loss as a result of action by the department. (c) On or before January 1 of each year, the taxpayers’ rights advocate shall furnish to the Governor, the President of the Senate, the Speaker of the House of Representatives, and the Chief Inspector General a report that must include the following:1. The objectives of the taxpayers’ rights advocate for the upcoming fiscal year. 2. The number of complaints filed in the previous fiscal year. 3. A summary of resolutions or outstanding issues from the previous fiscal year report. 4. A summary of the most common problems encountered by taxpayers, including a description of the nature of the problems, and the number of complaints for each such problem. 5. The initiatives the taxpayers’ rights advocate has taken or is planning to take to improve taxpayer services and the department’s responsiveness. 6. Recommendations for administrative or legislative action as appropriate to resolve problems encountered by taxpayers. 7. Other information as the taxpayers’ rights advocate may deem advisable. The report must contain a complete and substantive analysis in addition to statistical information. (4) Necessary legal services, pursuant to chapter 16, including litigation shall be provided to the Department of Revenue by the Department of Legal Affairs, except for the establishment of paternity or support obligations, and the modification, enforcement, and collection of support obligations, for which legal services may be provided under a contract entered into by the Department of Revenue as the Title IV-D agency. (5) Notwithstanding any other law, the department may process taxes, fines, or license or regulatory fees for the benefit of any other state agency. Such processing may be done only pursuant to a written agreement between the department and the agency requesting this service. (6) Notwithstanding the provisions of s. 110.123, relating to the state group insurance program, the department may pay, or participate in the payment of, premiums for health, accident, and life insurance for its full-time out-of-state employees, pursuant to such rules as it may adopt, and such payments shall be in addition to the regular salaries of such full-time out-of-state employees. History.—s. 21, ch. 69-106; s. 1, ch. 72-266; s. 1, ch. 75-211; s. 1, ch. 77-102; ss. 1, 2, ch. 78-390; s. 3, ch. 79-10; s. 2, ch. 80-391; s. 1, ch. 81-50; s. 11, ch. 84-170; s. 1, ch. 86-124; s. 31, ch. 90-203; s. 1, ch. 91-112; s. 17, ch. 92-315; s. 4, ch. 94-124; ss. 2, 16, ch. 95-272; s. 2, ch. 97-287; s. 1, ch. 2018-118.
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Annotations, Discussions, Cases:
Cases Citing Statute 20.21
Total Results: 18
252 F.3d 1169, 2001 U.S. App. LEXIS 10837, 2001 WL 567711
Court of Appeals for the Eleventh Circuit | Filed: May 25, 2001 | Docket: 396702
Cited 27 times | Published
The franchise fee, which is established in section 20-21(5)(A) as 10% of the gross revenues generated
510 So. 2d 936
District Court of Appeal of Florida | Filed: Jun 26, 1987 | Docket: 1589023
Cited 20 times | Published
cabinet and governor operate as the head of DOR. Section 20.21, Florida Statutes.
Finally, as I stated in my
42 F. Supp. 2d 1304, 1999 U.S. Dist. LEXIS 1808, 1999 WL 149769
District Court, S.D. Florida | Filed: Jan 25, 1999 | Docket: 2369167
Cited 10 times | Published
or regulations as provided in this section."
Section 20-21. Special Rules Applicable to Telecommunications
730 F. Supp. 1553, 1988 U.S. Dist. LEXIS 17285, 1988 WL 179791
District Court, M.D. Florida | Filed: Jul 27, 1988 | Docket: 1814461
Cited 10 times | Published
Unfair Competition, Trademarks and Monopolies § 20.21, at p. 136 (4th ed. 1987). "This reasoning makes
673 So. 2d 920, 1996 WL 252255
District Court of Appeal of Florida | Filed: May 15, 1996 | Docket: 1671619
Cited 7 times | Published
A.C.J., and PARKER, J., concur.
NOTES
[1] Section 20.21, Florida Statutes (Supp.1994), directs the Department
497 F.3d 1181, 41 Employee Benefits Cas. (BNA) 1856, 2007 U.S. App. LEXIS 20628
Court of Appeals for the Eleventh Circuit | Filed: Aug 29, 2007 | Docket: 65658483
Cited 6 times | Published
muscles or is at rest.” 2 Attorneys Med. Advis- or § 20:21 (2007). Magnetic resonance imaging (“MRI”) is a
546 F.3d 1353
Court of Appeals for the Eleventh Circuit | Filed: Aug 29, 2007 | Docket: 2032410
Cited 2 times | Published
muscles or is at rest." 2 ATTORNEYS MED. ADVISOR § 20:21 (2007). Magnetic resonance imaging ("MRI") is a
225 B.R. 246, 12 Fla. L. Weekly Fed. B 39, 1998 Bankr. LEXIS 1229, 1998 WL 684217
United States Bankruptcy Court, M.D. Florida | Filed: Sep 28, 1998 | Docket: 1791546
Cited 2 times | Published
child support assigned?[2]
Under Florida Statutes § 20.21, the Department of Revenue is charged with child
252 F.3d 1169
Court of Appeals for the Eleventh Circuit | Filed: May 25, 2001 | Docket: 396701
Cited 1 times | Published
The
franchise fee, which is established in section 20-21(5)(A) as 10% of the gross
revenues generated
745 So. 2d 378, 1999 WL 821070
District Court of Appeal of Florida | Filed: Oct 12, 1999 | Docket: 1689279
Cited 1 times | Published
government by an act of the Florida Legislature. See § 20.21 Fla.Stat. (1997). As the legislature recognized
990 F. Supp. 2d 1327, 2013 WL 6869393, 2013 U.S. Dist. LEXIS 182178
District Court, S.D. Florida | Filed: Dec 30, 2013 | Docket: 65996627
Published
certifícate of use and a business license. (Compl. § 20-21; D.E. 20 at 2-4.)
In addition, Plaintiff argues
834 F. Supp. 2d 1342, 2011 WL 6005285
District Court, M.D. Florida | Filed: Nov 30, 2011 | Docket: 65977784
Published
Department of Revenue is created by Fla. Stat. § 20.21, which further provides that the Governor and Cabinet
697 So. 2d 889, 1997 Fla. App. LEXIS 7516, 1997 WL 360969
District Court of Appeal of Florida | Filed: Jul 2, 1997 | Docket: 64775283
Published
investigating, and enforcing tax collection. § 20.21(3)(d), Fla. Stat. (1991). It was not informed of
462 So. 2d 463, 10 Fla. L. Weekly 53, 1985 Fla. LEXIS 2851
Supreme Court of Florida | Filed: Jan 10, 1985 | Docket: 64609425
Published
Section 43, 19. ....
Section 49, 20. ....
Section 20, 21. ....
Section 24, 22.
Article VI, Section 1:
Florida Attorney General Reports | Filed: Apr 20, 1981 | Docket: 3257494
Published
Governor Civil Rights, 306 So.2d 520 (Fla. 1975).
Section 20.21, F.S., and chs. 206, 212 and 214, F.S. have
Florida Attorney General Reports | Filed: Nov 30, 1977 | Docket: 3258749
Published
dissemination of arrest information. Pursuant to28 C.F.R. § 20.21(b)(2), after December 31, 1977, dissemination ofnonconviction
Florida Attorney General Reports | Filed: Feb 27, 1974 | Docket: 3256389
Published
Singleton v. Larson, 46 So.2d 186 (Fla. 1950). Section 20.21 provides that the head of the Department of
217 So. 2d 911, 1969 Fla. App. LEXIS 6421
District Court of Appeal of Florida | Filed: Jan 17, 1969 | Docket: 64508041
Published
TWP 24 S, Range 26E.
“2nd year — Lands in Section 20-21 and Ei/2 of Section 30.
“3rd year — Lands in
