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Florida Statute 213.06 - Full Text and Legal Analysis Florida Statute 213.06 | Lawyer Caselaw & Research
Fla. Stat. § 213.06 (2026) Copy Cite Official Site Syfertize CourtListener Amendments
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.

Cases Citing F.S. 213.06

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·State, Dept. of Revenue v. Brock, 576 So. 2d 848 (Fla. 1st DCA 1991).

Cited 11 times | Published | Florida 1st District Court of Appeal | 1991 Fla. App. LEXIS 2299, 1991 WL 35450

...ndustry's statutory exemption. Upon closer examination, however, it is clear that the Department did not act without colorable statutory authority. The Department is authorized to adopt rules to carry out the intent and purposes of the revenue laws. § 213.06(1), Fla....
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Cited as authority(citing case) (2024)
phrase: "rule_authority"
Cited as authority(citing case) (2024)
phrase: "rule_authority"
Cited as authorityHenry (2011)
phrase: "rule_authority"

This Florida statute resource is curated by an Orange Park personal injury and workers' comp lawyer, a Jacksonville, Florida personal injury and workers' compensation attorney (Florida Bar No. 39104). For legal consultation, call 904-383-7448.