FL S0170 | 2012 | Regular Session
Status
Spectrum: Partisan Bill (Republican 1-0)
Status: Introduced on August 29 2011 - 25% progression, died in chamber
Action: 2012-03-06 - Laid on Table, refer to HB 103 -SJ 876
Text: Latest bill text (Introduced) [HTML]
Status: Introduced on August 29 2011 - 25% progression, died in chamber
Action: 2012-03-06 - Laid on Table, refer to HB 103 -SJ 876
Text: Latest bill text (Introduced) [HTML]
Summary
Revising provisions relating to a tax liability when a person transfers or quits a business; providing that the transfer of the assets of a business or stock of goods of a business under certain circumstances is considered a transfer of the business; requiring the Department of Revenue to provide certain notification to a business before a circuit court temporarily enjoins business activity by that business; providing that transferees of the business are liable for certain taxes unless specified conditions are met; requiring the department to conduct certain audits relating to the tax liability of transferors and transferees of a business within a specified time period; requiring certain notification by the Department of Revenue to a transferee before a circuit court enjoins business activity in an action brought by the Department of Legal Affairs seeking an injunction, etc.
Title
Transfer of Tax Liability
Sponsors
Rep. Thad Altman [R] |
History
Date | Chamber | Action |
---|---|---|
2012-03-06 | Laid on Table, refer to HB 103 -SJ 876 | |
2012-03-06 | Read 2nd time -SJ 875 | |
2012-03-02 | Placed on Special Order Calendar, 03/06/12 | |
2012-03-01 | Placed on Calendar, on 2nd reading | |
2012-03-01 | Withdrawn from Budget -SJ 726 | |
2012-01-25 | Now in Budget -SJ 279 | |
2012-01-24 | Favorable by Budget Subcommittee on Finance and Tax; YEAS 5 NAYS 0 -SJ 279 | |
2012-01-19 | On Committee agenda-- Budget Subcommittee on Finance and Tax, 01/24/12, 1:00 pm, 301 Senate Office Building | |
2012-01-11 | Now in Budget Subcommittee on Finance and Tax | |
2012-01-11 | Subreferred to Budget Subcommittee on Finance and Tax -SJ 160 | |
2012-01-10 | Introduced -SJ 21 | |
2012-01-10 | Now in Budget -SJ 110 | |
2012-01-09 | Favorable by Commerce and Tourism; YEAS 6 NAYS 0 -SJ 110 | |
2011-12-21 | On Committee agenda-- Commerce and Tourism, 01/09/12, 3:15 pm, 401 Senate Office Building | |
2011-10-04 | Now in Commerce and Tourism -SJ 110 | |
2011-10-04 | Favorable by Community Affairs; YEAS 5 NAYS 0 -SJ 110 | |
2011-09-26 | On Committee agenda-- Community Affairs, 10/04/11, 8:30 am, 412 Knott Building | |
2011-09-08 | Referred to Community Affairs; Commerce and Tourism; Budget -SJ 21 | |
2011-08-29 | Filed |
Code Citations
Chapter | Article | Section | Citation Type | Statute Text |
---|---|---|---|---|
202 | 31 | Amended Code | See Bill Text | |
212 | 10 | Amended Code | See Bill Text | |
213 | 053 | Amended Code | See Bill Text | |
213 | 758 | Amended Code | See Bill Text |
Florida State Sources
Type | Source |
---|---|
Summary | http://www.flsenate.gov/Session/Bill/2012/170 |
Text | http://www.flsenate.gov/Session/Bill/2012/0170/BillText/Filed/HTML |