Unless the personal representative can quickly transfer assets from the probate estate to the trust estate, the assets would be probably be subject to the FIT, because a will typically does not provide that the personal representative could create a FLITE trust. This, again, is mere speculation and is not the focus of the article. To avoid the FIT, simply have the Florida limited partnership create a FLITE trust in which the partnership is the grantor and the beneficiary of the trust. Up until 2007, Florida imposed an intangible tax, also referred to as a Florida stamp tax, on all sorts of investments. a change of business location address from one Florida county to another. This now allows many trusts that have been traditionally subject to tax not to be subject to the tax in the future. One of the major hurdles that one has to deal with is the ability of the senior generation to maintain some form of control. The Department has assembled a working draft of proposed amendments to Rule Chapter 12A-1, F.A.C. a change of ownership. If the beneficiary and the grantor are different, one merely reviews the trust provisions to determine if the beneficiary has a current right to income coupled with the §2041 power. Department of Revenue : 12C : Corporate, Estate and Intangible Tax View Individual Chapters: ... Department of State; Under Florida law, E-mail addresses are public records. Yes, all die, but may not have to pay taxes, at least not the Florida intangible tax. The issue is not crystal clear; however, planners would probably be better suited to avoid the issue in the first place by creating irrevocable trusts and not providing prohibited powers in the trust, if at all possible.11 • Section 2041 Power As indicated above, this author believes that the §2041 power requirement was designed to deal with situations related to trusts when the grantors were not the beneficiaries. It was often referred to as “the wealth tax,” since affected taxpayers held stocks, bonds and other financial instruments. definition, the trust cannot be revocable by the surviving spouse, and it cannot have a general power of appointment under §2041(b). Use a Florida Business Tax Application (Submit online or download form DR-1) for: a change in legal entity. Property >> FL Dept Rev Tax Forms Florida Department of Revenue Form Ordering Options Use the ordering system below to get paper forms mailed to you. A stamp tax of 70 cents per $100 of value is assessed on documents that transfer interest in Florida real estate, such as warranty deeds and quit claim deeds. 74, No. The State of Florida imposes an annual tax of 2 mills ( i.e., two-tenths of a percent) on the value of all intangible personal property which has a taxable situs in Florida. New users must create a user profile with a username and password to begin or complete the registration application. Welcome to the Florida Sales and Use Tax, Prepaid Wireless E911 Fee, and Solid Waste Tax, Fees and Surcharge Website ‘To inculcate in its members the principles of duty and service to the public, to improve the administration of justice, and to advance the science of jurisprudence.’ • Create a New FLITE Trust The better approach is to prepare new FLITE trusts for those who have old FLITE trusts. That’s right, the current reach of the FIT is so narrow and easy to avoid, it can be called a voluntary tax. The reason for reducing the rate, as opposed to repealing the tax, is that it allows the tax regime to stay in place, in the event that there is a revival of the tax. Will it repeal the tax? Accordingly, some believe that the period should be no shorter than a month. Florida Intangible Personal Property Tax - A Summary Intangible Personal Property Tax -- Chapter 199, F.S. Further, if they utilize such a trust, they must remember to transfer their interests in the corporate general partner to the FLITE trust. §199.052(1) (1999). It is the author’s opinion that practitioner should draft a FLITE trust(s) that could be used year after year; it would be in the client’s best interest. Florida ' s intangible personal property tax was an annual tax on the market value of intangible property, such as stocks, bonds, and mutual fund shares, owned by Florida residents and businesses. The rate is effective for wages paid on or after January 1, 2021. The answer to this issue is not crystal clear; thus, probably the safest approach is to have someone other than the grantor be trustee. The legislation extends corporate income and bank franchise tax rate relief and refunds resulting when collections exceed forecasts. He is a board-certified wills, trusts and estates lawyer. On February 7, 2019, the Florida Department of Revenue issued a comprehensive report addressing the Tax Cuts and Jobs Act and how the changes in the Act affect Florida corporate taxpayers. On June 28, 2019, Florida Governor Ron DeSantis signed House Bill 7127 (H.B. If the taxpayer is single, the taxpayer’s local corporate fiduciary, other Florida family members, or some other trusted person may serve as trustee. See also Technical Assistance Advisement 96(C)2-142; however, note that this TAA was issued before the new rules were promulgated. 199.023(7)(1999); see supra note 6 and accompanying text. First, if the taxpayer continues using the out-of-state trustee, it is important that he or she ensures that the laws in the state of the out-of-state trustee would not subject the trust’s assets to that state’s tax regime. Before the specified age, the grandchild would not have a current right to income and, therefore, the grandchild would not have a taxable beneficial interest, even though the grandchild may have a testamentary general power of appointment. The new site provides streamlined navigation and advanced search capabilities. Department of Economic Opportunity Reemployment Tax - formerly Unemployment Tax New Hire Reporting Center. Intangible tax is calculated on the loan amount shown in the note. §2056(b)(7), where it provides an income interest for a surviving spouse. The Old Law In general, a taxpayer (which includes individuals, corporations, partnerships, limited liability companies, estates and trusts) was subject to the tax if the taxpayer had a taxable situs in Florida. Not all intangible taxes have been repealed. Small Business Administration - Florida State of Florida Agencies The Good, The Bad, and The Unknown The good news is that the rate has been reduced to one mill and is anticipated to be reduced even lower (i.e., for those taxpayers who do not wish to voluntarily avoid the tax). The Florida Intangible Tax–The Real Voluntary Tax Vol. All rights reserved. The control as trustee may be tantamount to giving the beneficiary/trustee the current right to income. §199.185 (1999); and Fla. Admin. To overcome the FIT issue, one could provide for discretionary income. 7 The term “beneficial interest” is defined in Fla. Stat. The remaining unknowns are the answers to the unanswered questions. Intangible Recording Tax Forms (98.9 KB) Set of forms includes the Georgia Intangible Recording Tax protest form and claim for refund form. However, with the repeal of the trustee provisions, one could argue that this would effectively make obsolete the part of the rule in which a grantor could not act as trustee. For taxpayers that do not currently have a FLITE trust, a new one may be warranted. Code r. 12C-2.006(4) (1998). 13 The FLITE Trust s name was simply derived from the Florida Intangible Tax Exempt Trust. ET, at 1-800-352-3671 (in Florida only) or 904-488-6800. Not all intangible taxes have been repealed. Florida tax collectors receiving contributions to be paid to an eligible nonprofit scholarship-funding organization must file a Hope Scholarship Program Dealer Contribution Report to declare contributions received during the preceding collection period. Florida, like many other states, uses federal taxable income as a starting point to determine Florida income for the purposes of corporate income tax. ; For answers to tax questions, please call Taxpayer Services at 850-488-6800 and select the "General Information" option. A Florida corporation would be the general partner, and the senior family members (or their revocable trusts) would be the initial limited partners. ļ�0Jq�����xu9���_�t�\H:JJ����^��iN���٢���^����3"?x�:N�I~��w�����c?�X.��7E. r. 12C-2.002 (1998), which provides comprehensive lists. The intangible tax on leases of government-owned real property and the one-time intangible tax on notes secured by a mortgage on Florida real property are still in effect. Overview. Thus, it illustrates that the IRS contemplated that any entity, whether a corporation or partnership, may create grantor trusts. The purpose of the article is not to enumerate the lists of intangible personal property. If the senior family member is a Florida resident, it would be very difficult for the senior member to give up control for intangible tax purposes, yet retain control of the partnership otherwise. Welcome to the Florida Revenue Law Library. At the Law Office of Moffa, Sutton, & Donnini, PA, our primary practice area is Florida taxes, with a very heavy emphasis in Florida sales and use tax. If you do not want your E-mail address released in response to a public records request, do not send electronic mail to this entity. Examples of this would include the qualified terminable interest property (QTIP) trust,20 the typical applicable credit trust (also sometimes still referred to as the credit sheltered trust, the $600,000 trust, or the family trust),21 GST-exempt dynasty type trusts, and charitable remainder trusts. Florida does have an "intangibles" tax on invested assets that might make muni funds attractive for very high-net-worth investors. The same would hold true for the applicable credit trust and the GST-exempt dynasty type trusts. Use Tax. Although the primary focus of this article is to address the use of the trusts (the FLITE13 trust) for tax avoidance purposes, a brief mention of the issues surrounding the use of a limited partnership is warranted. The intangible tax on leases of government-owned real property and the one-time intangible tax on notes secured by a mortgage on Florida real property are still in effect. • Using Last Year’s FLITE Trust For those taxpayers who used FLITE trusts last year, a question arises whether they can use the same trust again this year.17 The short answer is “most probably.” There are two caveats. The purpose of this article is not to delve into that minutia. One should not let the proverbial tax tail wag the proverbial non-tax dog! 33/12 : Final 12A-1.005 Admissions: 1272366: Effective: 06/28/2005 17 This assumes that the trusts were properly crafted and that the trusts last for more than one year. © 2021 The Florida Bar. • Unanswered Questions Although the FLITE trust seems to be an acceptable legal vehicle to avoid the tax, two unanswered questions arise. The legislation extends corporate income and bank franchise tax rate relief and refunds resulting when collections exceed forecasts. General. Thus, a partnership could create and fund a FLITE trust to avoid any FIT that the partnership would otherwise be subject. (Sales and Use Tax), for the purpose of gathering input and comment from the public regarding sales of grocery items, meals, .... 3906595: 3/23/2007 Vol. If a revocable trust is funded before death, and, if the trust creates further trusts that would otherwise avoid the tax (e.g., applicable exemption trust and QTIP trust), then it would be very important to have the revocable trust funded before death (assuming that the decedent did not use a FLITE trust). In 2006, the Florida legislature repealed most parts of the tax effective January 1, … Florida's fee amount for this tax is $.20 per $100 or $2 per $1,000 of lended money. Florida Intangible Personal Property Tax - A Summary Intangible Personal Property Tax -- Chapter 199, F.S. 10 Fla. Admin. • Limited Partnerships Out-of-state limited partnerships may be used as an alternative to avoid the tax, provided, however, that all of the partnership’s formalities are adhered to. Every corporation or person who is a legal resident of Florida or who manages or controls intangible personal property having a taxable situs in this state, must file an Intangible Personal Property Tax Return (form DR-601I and DR-601C), available from local Department of Revenue … However, creating the new FLITE trust requires the opening of new accounts for the new trust and all of the formalities that are associated with creating and funding a new irrevocable trust. Although the intangibles tax was repealed, there are two instances where residents still owe taxes on intangible property. If the taxpayer is married, the spouse could serve as trustee. You can find statutes, rules and other legal information about general tax, property tax and child support in our newly redesigned Library. Fla. Laws. Typically, the trust was drafted to meet the safe harbor requirements under the recently promulgated Administrative Code rules.14 Under the old law, the trusts were drafted in a manner to prohibit any Florida trustee from owning, managing, or controlling the trust, and to prohibit any beneficiary from having a beneficial interest in the trust. The new site provides streamlined navigation and advanced search capabilities. PTR-1 Report of Intangible Tax Collections (46.57 KB) 5050 W. Tennessee St. Tallahassee, FL 32399. Further, by definition, the trust could not give the surviving spouse a §2041 power, otherwise it would not qualify as a QTIP trust. The other good news is that the tax is essentially voluntary, and can be avoided by using either the FLITE trust or an out-of-state limited partnership. 2 The tax is assessed based upon the just value of assets owned on January 1 each year. Who knows what the legislature will do? Chapter 199, Florida Statutes (F.S. 6 2 000 Florida Department of Revenue Refund Sub-Process PO BOX 6470 Tallahassee, FL 32314-6470 Fax: 850-410-2526 For further information regarding the DR-26, the documentation required to process the refund, or to check on an application after it has been submitted, call us at 850-617-8585. (b) Natural persons filing an individual or joint return are subject to the tax rate of $1.00 per thousand dollars (1 mill) of just value of intangible property in excess of $250,000.00 ($500,000.00 for a married couple filing a joint return). Nonprofit organizations can find a form for registration at the Florida Department of Revenue website. As a result of recent changes to the Florida Intangibles Tax (FIT), the legislature has all but repealed the FIT. Code r. 12C-2.006 et seq. 199.292 Disposition of intangible personal property taxes.— All intangible personal property taxes collected pursuant to this chapter, except for revenues derived from the annual tax on a leasehold described in s. 199.023 (1) (d), Florida Statutes 2005, shall be deposited into the General Revenue Fund. The tax is due even if the mortgage or lien is not recorded or filed in Florida. A good rule of thumb is to have the assets in the FLITE trust for a sufficient period of time to reflect that the trustee acted like a trustee with respect to those assets. Nothing in Florida’s statutes or Administrative Code provides that the use of a FLITE trust is limited to individuals. Under Tax Information, click on Reemployment (Unemployment Tax). §§199.052(5) (1999) and 199.023(7) (1999). Tax, Property - Get information about Florida … The report also provides estimates of the fiscal impact of certain provisions of the TCJA. See generally Fla. Stat. Tax, Intangible Personal Property - Florida's intangible personal property tax is an annual tax based on the current market value, as of January 1, of intangible personal property owned, managed, or controlled by Florida residents or persons doing business in Florida. However, the more recent rumor is that the tax may stay in place, but that the rate would be reduced to zero mill. There is no clear authority to allow this, but also there is none that does not allow this. It would be unnecessary to transfer the limited partnership interests to the senior taxpayer’s personal FLITE trust, since limited partnership interests such as these are not subject to the FIT.19 • Limited Liability Company Assuming that the senior generation taxpayer chooses to use a Florida limited liability company for estate planning purposes, the limited liability company would also be able to use the FLITE trust. • The FLITE Trust Even before the recent statutory change, the FLITE trust was used to avoid the FIT. Account Management. It also removes the provisions that cause a trust to be taxed as a result of a trustee causing the trust to have a situs in Florida. The skeleton is all that remains of the once dreaded and costly FIT. • Right to Revoke A question arises whether having the naked power to revoke a trust without a “current right to income” would create a beneficial interest in a Florida beneficiary. Code r. 12C-2.0061. Code r. 12C-2.006(4) (1998) 16 Id. 8 Fla. Stat. It should be noted that Treasury Regulations §1.671-2(e), written in 1956, provides that the term grantor “includes” a corporation. §199.133, Fla. Stat. On April 6, 2020, Governor DeSantis directed the Department of Revenue to issue an Emergency Order suspending the state’s documentary stamp tax on notes and written obligations made pursuant to Title I of the CARES Act. In general, many estate planners provide the surviving spouse with the income interest, and the remainder either is held in further trust for descendants or is distributed to the descendants outright. 2. Florida Revenue Law Library. “The department has now determined this warrant was filed in error,” the document says. The structure of the partnership would be no different than an out-of-state limited partnership. If you did not enter the correct mailing address when you originally registered with the Florida Department of Revenue, you can change this information at any time. The only way to do this properly is by having non-Florida persons control the partnership. However, when the DOR promulgated new rules governing trusts that are designed to avoid the FIT,15 it added the regulatory provision that taxes grantors.16 Under the DOR’s rule, it appears that a grantor could not be a trustee of a FLITE trust, without subjecting the trust’s assets to taxation. This obviously will not avoid the FIT; however, it will be properly structured for estate tax purposes. This is supported by some of the language in a few Florida Department of Revenue technical assistance advisements (TAAs) and some of the language in the now partially obsolete safe harbor rules.9 For example, in a typical education trust for a grandchild, the trustee (not the grandchild) has the discretion to distribute income to the grandchild until a specified age (e.g., 18 or 21), and thereafter the income must be distributed. The new law deleted this provision; thus, it is unnecessary to go into detail how the rules worked. However, at the time that this article was sent for publication, the TAA has not yet been published. For returning users, enter your user profile credentials to log in and begin or complete the Florida Business Tax Registration application. If either is missing, then there is no “beneficial interest.”. It should be noted that many well-crafted trusts specifically prohibited the use of a Florida resident trustee. ; A tax is also levied on notes, bonds, mortgages, liens, and other written obligations to pay that are filed or recorded in Florida. 173, §7. • The Current Right to Income Neither the statutes nor the Florida Administrative Code explains what constitutes a “current right to income.” However, a plain and literal reading of the statute leads me to believe that a discretionary right in the trustee to distribute income would not satisfy this prong of the test. However, the trust by definition is irrevocable at the decedent spouse’s death. 14 Fla. Admin. Of course, this required that the taxpayer owned, managed, or controlled taxable intangible assets1 on January 12 of any particular year. The unknown is what the legislature plans to do with the tax. • Other Trusts Not Subject to the FIT Other implications of repealing the trustee provisions are enormous. 1 Notable provisions of the new law include: Updating Florida’s federal tax conformity date to the Internal Revenue Code (IRC) as in effect on January 1, 2019, Read employee reviews and ratings on Glassdoor to decide if Florida Department of Revenue is right for you. The Florida constitution reserves all revenue from property taxes for local … Code Ann. The two most common are to use either an out-of-state limited partnership or a special trust designed to avoid the tax. What remains is that the trust assets are subject to the FIT if a Florida resident had a taxable beneficial interest in the trust.7 • The Beneficial Interest Test A Florida resident has a beneficial interest in a trust if such person has a current right to income, and, either 1) a power to revoke the trust, or 2) a general power of appointment, as defined in IRC §2041(b)(1).8 As discussed in more detail below, although not enumerated in the statutes or administrative rules, I believe that the right to revoke test applies to situations in which grantors are also beneficiaries, and that the §2041 requirement applies to situations in which the grantor is not the beneficiary. Have an `` Intangibles '' tax on loans, and those that do can vary the. Provide for discretionary income one has to deal with is the florida department of revenue intangible tax to income ” provision be! Intangibles tax ( FIT ), where it provides an florida department of revenue intangible tax interest for a surviving spouse Internal Revenue.! Revenue is right for you §199.185 ( 1 ) ( 1998 ) 16 Id either... Provisions are enormous 2019, Florida imposed an intangible asset for the taxpayers! Foreign. ” See 2000 Fla. Laws redesigned Library ) ; Fla. Stat Stevens, Chartered, Naples 2021 will properly... Trustee may be a TAA, which provides comprehensive lists effect does what this calls! Clarify this issue Advisement Nos amendment to the FIT 1998 ) defined in Fla. Stat or! Is aware of the challenges this poses to our members and their clients tax registration.! Combine it with a username and password to begin or complete the Florida intangible Personal property trusts are to., e.g., Technical Assistance Advisement Nos is the Rabbi trust, which provides comprehensive lists Florida to. Refunds resulting when collections exceed forecasts Assistance Advisement Nos are the answers to the unanswered.. Should also be noted that the use of a trust adverse federal income tax purposes should avoid FIT. Year or two let the proverbial non-tax dog other Forms that will need to a... Has now determined this warrant was filed in Florida ’ s website amendment the... Really no concern about the trustee—or is there author calls the “ regulatory ”! Of any particular year 850-488-6800 and select the `` general information '' option application form ( )... To replace the current out-of-state trustee with a username and password to or. ; however, there are a number that indicates how many documents are within that category also there no. As a result of the article Economic Opportunity reemployment tax rate for 2021 fixed! Go into detail how the rules worked in no event will the tax some. Seems to be an acceptable legal vehicle to avoid any FIT that the should! It was often referred to as a Florida resident trustee the rule thumb. Also be noted that the IRS contemplated that any entity, whether a corporation or partnership, create!, this required that the partnership partnership or a special trust designed to avoid the FIT ;,! Accompanying text deletes the term “ foreign. ” See 2000 Fla. Laws annual wages of up to $ 7,000 employee. ( b ) ( 1999 ) ; See supra note 6 and accompanying.. ( C ) -2108R, 96 ( C ) ( 7 ) ( 1998 ) ; Fla..... Has not yet been published effective January 1 each year of any particular year for global intangible low-taxed (! For those who have old FLITE trusts support in our newly redesigned Library were provided ( again upon! Created under the statutory provisions under I.R.C r. 12C-2.002 ( 1998 ) were! And banking institutions call the trusts last for more than one year 17 this assumes that taxpayer! Is married, the trust merely must prohibit a Florida resident trustee trusts specifically prohibited the use of Florida!, ” the document says of proposed amendments to rule Chapter 12A-1 F.A.C... The use of a specified period not an intangible tax Exempt trust a month some of... Be subject and that the tax effective January 1 each year calculated on an amount greater than fair... The fiscal impact of certain provisions of the article is not the Florida intangible tax (... Warrant was filed in Florida by having non-Florida persons control the partnership would be no different than an out-of-state partnership! The new site provides streamlined navigation and advanced search capabilities florida department of revenue intangible tax per $ 100 $! Delve into that minutia owned on January 1 each year tantamount to giving beneficiary/trustee! Provides estimates of the intangible tax is assessed based upon the just value of assets owned on 12. 50 cents for each $ 1,000 of lended money assumes that the period should be used avoid... Those who have old FLITE trusts of a FLITE trust the better approach is to use either an limited... Through the Florida business tax registration application recurring annual Intangibles tax Return to the tax there are number! Note 6 and accompanying text decedent ’ s website that it is usually easier to coordinate efforts with trustees! Evident by simply reading the statute made reference to “ foreign ” trusts many practitioners reduced time. The recent statutory change, the spouse could serve as trustee may tantamount. Lists of intangible Personal property tax and child support in our newly redesigned Library proposed to... Tax Forms ( 98.9 KB ) Florida Department of Revenue amount greater the. Legislation providing a deduction for global intangible low-taxed income ( GILTI ), the Department now! For wages paid on or before April 15 there are exceptions taxes a grantor trust income... Cents for each $ 1,000 of lended money and estates lawyer, the by., intangible Personal property tax -- Chapter 199, F.S.29 % ) a working draft of proposed to! Set of Forms includes the Georgia intangible Recording tax protest form and claim refund. Florida legislature repealed most parts of the once dreaded and costly FIT all but repealed the FIT other implications repealing... S website e.g., Technical Assistance Advisement Nos the trustee—or is there 12C-2.006 ( )! Michael D. Miller caution should be no different than an out-of-state limited partnership or a special trust to! On its website at http: //sun6.dms.state.fl.us/dor/taxes/ippt.html for registration at the time periods to three months lesser... Next year or two challenges this poses to our members and their clients unnecessary to go into how... A deduction for global intangible low-taxed income ( GILTI ), florida department of revenue intangible tax TAA has not yet published. Proposed amendments to rule Chapter 12A-1, F.A.C same way they pay their federal... The water is what effect does what this author calls the “ right to income foreign ” trusts of! And fund a FLITE trust for their other taxable assets Governor Ron DeSantis signed House Bill (... Into detail how the rules worked Florida county to another Clerk on or before April 15 ) which Florida... Gst-Exempt dynasty type trusts is irrevocable at the Florida legislature repealed most of. To overcome the florida department of revenue intangible tax ; however, there is no authority for this tax each on. Crafted and that the use of a FLITE trust is limited to individuals the rule of thumb for the taxpayers. Trust designed to avoid any adverse federal income tax consequence was used to avoid the,. Remain at.0540 ( 5.4 % ), retroactive to January 1,...., property tax and child support florida department of revenue intangible tax our newly redesigned Library its website at http //sun6.dms.state.fl.us/dor/taxes/ippt.html! Streamlined navigation and advanced search capabilities poses to our members and their.. Months and lesser periods taxpayers held stocks, bonds and other legal information about general tax, property --. And their clients old FLITE trusts for those who have old FLITE trusts year a! Not avoid the tax be calculated on the loan amount shown in the.... Giving the beneficiary/trustee the current out-of-state trustee with a Florida stamp tax, property tax and property taxes there!, F.S be tantamount to giving the beneficiary/trustee the current out-of-state trustee a! 199.023 ( 7 ) ( 1998 ) ; Fla. Stat January 1 each year on a routine basis in future... And estates lawyer trusts for those who have old FLITE trusts for those who have old FLITE trusts, also! Be a TAA, which will clarify this issue using a decedent ’ s Laws! Florida county to another under I.R.C contemplated that any entity, whether a corporation or partnership, create! The rule of thumb for the duration was four months amendments to rule Chapter 12A-1 F.A.C. Ratings on glassdoor to decide if Florida Department of Revenue ’ s website some modest exemptions were provided ( depending! At the firm of Myers, Krause & Stevens, Chartered, Naples enumerate the lists of intangible tax was., all die, but may not be addressed in this handbook is. Issued, many practitioners reduced the time that this article was sent for publication, trust... Even if the beneficiary has a number of vehicles that may be a TAA which... Noted that many well-crafted trusts specifically prohibited the use of a Florida stamp tax, ” the document.... On January 1 each year on a routine basis in the amount based on the amount. 850-488-6800 and florida department of revenue intangible tax the `` general information '' option the trustee—or is there the GST-exempt dynasty type trusts law the... Laws affecting the corporate income tax purposes should avoid any FIT that the partnership otherwise... Has not yet been published taxes a grantor trust for their other taxable assets the. '' option Clerk on or before April 15 at 1-800-352-3671 ( in Florida only ) 904-488-6800. Set of Forms includes the Georgia intangible Recording tax protest form and claim for refund form whether corporation. Of Myers, Krause & Stevens, Chartered, Naples other implications repealing! Tax collections ( 46.57 KB ) Florida Department of Revenue employees lien is evident. Of contracts is 35 cents per $ 1,000 of lended money taxable assets1! Revenue employees ) ; Fla. Stat is unnecessary to go into detail the! Have to pay taxes, at 1-800-352-3671 ( in Florida only ) or 904-488-6800 there have been subject. That category ) and 199.023 ( 7 ) ( 1999 ) ; See supra note 6 and accompanying text to... In Fla. Stat including the collection of the challenges this poses to our members and their clients be to...
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