Florida Statute 212.151 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 212
TAX ON SALES, USE, AND OTHER TRANSACTIONS

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F.S. 212.151

212.151 Jurisdiction of suits for violation of Florida Revenue Act of 1949; collection of tax; service on retailers, dealers or vendors not qualified to do business in state.—

(1) All suits brought hereafter by the department against any retailer, dealer, or vendor for any violation of this chapter, and for the purpose of effecting collection of any tax due from any dealer, including garnishment proceedings regardless of the amount, shall be brought thereon in the circuit courts of this state having jurisdiction of the subject matter.

(2) Every retailer, dealer or vendor not qualified to do business in this state shall designate with the department an agent for service within the state, for the purpose of enforcing this chapter. If a retailer, dealer or vendor has not designated, or shall fail to designate, with the department an agent for service within the state, then the Secretary of State shall be deemed the agent for service, or any agent or employee of the retailer, dealer or vendor within the state shall be deemed agent for service.

History.—s. 10, ch. 29883, 1955; s. 7, ch. 63-253; s. 5, ch. 65-371; s. 2, ch. 65-420; s. 13, ch. 67-180; ss. 10, 21, 35, ch. 69-106.

F.S. 212.151 on Google Scholar

F.S. 212.151 on Casetext

Amendments to 212.151

Arrestable Offenses / Crimes under Fla. Stat. 212.151

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 212.151.

Annotations, Discussions, Cases:

Cases Citing Statute 212.151

Total Results: 1

Jupiter House, LLC v. Deutsche Bank National Trust Co.

Court: District Court of Appeal of Florida | Date Filed: 2016-08-24

Citation: 198 So. 3d 1122, 2016 Fla. App. LEXIS 12808, 2016 WL 4468146

Snippet: service of process as required under section' 212,151 for violations of chapter 212. However, it does