{"data":{"id":"us-fl/fla.-stat.-213.70","jurisdiction":"us-fl","citation":"Fla. Stat. § 213.70","heading":"Taxpayers’ escrow requirement.","body":"For the purpose of ensuring the continued payment of any taxes, penalties, and interest due the state, the executive director or his or her designee may require a person who is registered to remit sales tax, motor or diesel fuel tax, or any other transaction-based excise tax administered by the department and who has collected and knowingly failed, or repeatedly failed, to remit such taxes in a timely manner or has otherwise failed to comply with the requirements of such tax law to deposit such amount upon receipt into a jointly controlled escrow account, subject to conditions provided by the department.\nHistory.—s. 26, ch. 92-320; s. 1130, ch. 95-147; s. 124, ch. 95-417.","path":["CHAPTER 213 STATE REVENUE LAWS: GENERAL PROVISIONS"],"source_url":"https://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute\u0026URL=0200-0299/0213/0213.html","current_through":"2026 Florida Statutes","vintage":"","retrieved_at":"2026-08-27T02:01:23Z","sha256":"d406af66bad4c2ef48c1831d2033e0d925961ef6bf00d2ab94831643352e8dcf","source_id":"us-fl","stale":false,"prev":"us-fl/fla.-stat.-213.692","next":"us-fl/fla.-stat.-213.73"},"notice":"GroundRules: Original legal text. Not legal advice."}