Florida Florida Statutes
§ 213.06 — Rules of department; circumstances requiring emergency rules
FS § 213.06Ch. 213
Statute text
View on source(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 reBan>Taxes on the operation of commercial motor vehicles. e. Corporate income tax. f. Tangible personal property tax and use tax on equipment that is brought into the state by the out-of-state business, used by the out-of-state business only to perform emergency-related work during the disaster-response period, and removed from the state by the out-of-state business after the disaster-response period. 2. Notwithstanding any other law, an out-of-state employee whose only employment in this state is for the performance of emergency-related work or pursuant to a mutual aid agreement during a disaster-response period is not required to comply with state or local occupational licensing requirements or related fees.
(c)An out-of-state business or out-of-state employee who remains in this state after the disaster-response period is not entitled to the privileges provided in this subsection for activities performed after the disaster-response period ends and is subject to the state's normal standards for establishing presence or residency or for doing business in the state.
Legislative history
s. 5, ch. 93-211; s. 122, ch. 95-417; s. 1, ch. 2016-99.