FL H5701

Amends section 201.15 to change the date for bond obligations eligible for documentary stamp tax revenue support from January 1, 2010 to January 1, 2013, allowing deductions for collection costs and service charges to be available for debt service on qualifying bonds.

Modifies section 212.12 effective July 1, 2012, to limit the 2.5 percent sales tax collection allowance to persons who file returns exclusively by electronic means and pay taxes exclusively by electronic means, eliminating allowances for paper filers.

Adopts the 2012 Internal Revenue Code version for Florida corporate income tax purposes retroactively to January 1, 2012, updating federal tax law references.

Changes the estimated tax payment due date to June 28, 2013 (from June 30, 2013) through July 1, 2014, and authorizes the Department of Revenue to adopt emergency rules for implementation.

Reenacts section 723.008 to incorporate amendments to section 212.12 regarding fees, penalties, and fines under the "Florida Mobile Home Act," and requires the Department of Revenue to provide notice of the earlier estimated payment due date.