# Fla. Stat. § 201.11: 201.11 Administration of law by Department of Revenue > Florida · Statutes · In force URL: https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C201_S201.11 ## Section - **Citation:** Fla. Stat. § 201.11 - **Heading:** 201.11 Administration of law by Department of Revenue - **Jurisdiction:** Florida - **Kind:** Statutes - **Status:** In force - **Text as of:** August 14, 2026 - **Source:** Compiled text - **Location:** Florida Code / Title XIV / Chapter 201 / Section 201.11 ## Text (1) The administration of this chapter shall be vested in the Department of Revenue, which has authority to adopt rules pursuant to ss. 120.536(1) and 120.54 to enforce the provisions of this chapter and shall administer and enforce the taxes levied and imposed by this chapter. The Department of Revenue may enter upon the premises of any taxpayer, and examine or cause to be examined by any agent or representative designated by it for that purpose, any books, papers, records, or memoranda bearing upon the amount of taxes payable, and secure other information directly or indirectly concerned in the enforcement of this chapter. Any person, subject to this tax, who shall by any practice or evasion make it difficult to enforce the provisions of this chapter by inspection, or any person, agent or officer, who shall, after demand by the department or any agent or representative designated by it for that purpose, refuse to allow full inspection of the premises or any part thereof, or any books, records, documents, or other instruments in any way relating to the liability of the taxpayer for the tax herein imposed, or shall hinder or in anywise delay or prevent such inspection, shall be guilty of a misdemeanor of the second degree, punishable as provided in s. 775.082 or s. 775.083. (2) The county comptroller or, if there be none, then the clerk of the circuit court, shall serve ex officio, and the Department of Revenue may appoint others, as agents for the collection of the tax imposed by this chapter. The department may adopt rules and regulations requiring the agents to meet certain standards, including, without limitation, a demonstrated volume of business or a geographical distribution. All agents shall be subject to audit and shall post a bond as may be required by the Department of Revenue. The Department of Revenue may purchase a blanket bond; however, all costs associated with such a bond shall be allocated by department regulation to those agents so bonded. An agent shall be compensated 0.5 percent of the tax collected as collection costs in the form of a deduction from the amount of the tax due and remitted by the agent, and the department shall allow the said deduction to the agent paying and remitting the tax in the manner as provided for by the department. However, no deduction or allowance shall be granted when there is a manifest failure to maintain proper records or make proper reports. History: s. 2, ch. 15787, 1931; CGL 1936 Supp. 1279(112), 7473(5); ss. 21, 35, ch. 69-106; s. 104, ch. 71-136; s. 1, ch. 71-344; s. 2, ch. 74-325; s. 1, ch. 76-199; s. 1050, ch. 95-147; s. 10, ch. 96-395; s. 16, ch. 98-200. ## Nearby sections - [Fla. Stat. § 201.01 201.01 Documents taxable, generally.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C201_S201.01.md) - [Fla. Stat. § 201.02 201.02 Tax on deeds and other instruments relating to real property or interests in real property.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C201_S201.02.md) - [Fla. Stat. § 201.07 201.07 Tax on bonds, debentures, and certificates of indebtedness.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C201_S201.07.md) - [Fla. Stat. § 201.08 201.08 Tax on promissory or nonnegotiable notes, written obligations to pay money, or assignments of wages or other compensation; exception.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C201_S201.08.md) - [Fla. Stat. § 201.09 201.09 Renewal of existing promissory notes and mortgages; exemption.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C201_S201.09.md) - [Fla. Stat. § 201.10 201.10 Certificates of deposit issued by banks exempt.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C201_S201.10.md) - [Fla. Stat. § 201.11 201.11 Administration of law by Department of Revenue.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C201_S201.11.md) - [Fla. Stat. § 201.12 201.12 Duties of clerks of the circuit court.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C201_S201.12.md) - [Fla. Stat. § 201.13 201.13 Department of Revenue to furnish stamps for tax for specified period.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C201_S201.13.md) - [Fla. Stat. § 201.14 201.14 Cancellation of stamps when used.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C201_S201.14.md) - [Fla. Stat. § 201.15 201.15 Distribution of taxes collected.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C201_S201.15.md) - [Fla. Stat. § 201.16 201.16 Other laws made applicable to chapter.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C201_S201.16.md) - [Fla. Stat. § 201.17 201.17 Penalties for failure to pay tax required.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C201_S201.17.md) - [Fla. Stat. § 201.18 201.18 Penalties for illegal use of stamps.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C201_S201.18.md) --- Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C201_S201.11. Check the current official text before relying on it. Not legal advice.