December 07, 2019
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The Florida Statutes

The 2001 Florida Statutes

Title XIV
Taxation And Finance
Chapter 215
Financial Matters: General Provisions
View Entire Chapter
Section 215.22, Florida Statutes 2001

215.22  Certain income and certain trust funds exempt.--

(1)  The following income of a revenue nature or the following trust funds shall be exempt from the deduction required by s. 215.20(1):

(a)  Student financial aid or prepaid tuition receipts.

(b)  Trust funds administered by the Department of the Lottery.

(c)  Departmental administrative assessments for administrative divisions.

(d)  Funds charged by a state agency for services provided to another state agency, by a state agency for services provided to the judicial branch, or by the judicial branch for services provided to a state agency.

(e)  State, agency, or political subdivision investments by the Treasurer.

(f)  Retirement or employee benefit funds.

(g)  Self-insurance programs administered by the Treasurer.

(h)  Funds held for the payment of citrus canker eradication and compensation.

(i)  Medicaid, Medicare, or third-party receipts for client custodial care.

(j)  Bond proceeds or revenues dedicated for bond repayment, except for the Documentary Stamp Clearing Trust Fund administered by the Department of Revenue.

(k)  Trust funds administered by the Department of Education.

(l)  Trust funds administered by the Department of Transportation.

(m)  Trust funds administered by the Department of Agriculture and Consumer Services.

(n)  The Motor Vehicle License Clearing Trust Fund.

(o)  The Solid Waste Management Trust Fund.

(p)  The Coconut Grove Playhouse Trust Fund.

(q)  The Communications Working Capital Trust Fund of the Department of Management Services.

(r)  The Camp Blanding Management Trust Fund.

(s)  The Indigent Criminal Defense Trust Fund.

(t)  That portion of the Highway Safety Operating Trust Fund funded by the motorcycle safety education fee collected pursuant to s. 320.08(1)(c).

(u)  The Save the Manatee Trust Fund.

(v)  Tobacco Settlement Trust Funds administered by any agency.

(w)  The Save Our Everglades Trust Fund.

(2)  Moneys and income of a revenue nature shared with political subdivisions or received from taxes or fees authorized to be levied by any political subdivision shall be exempt from the deduction required by s. 215.20(1).

(3)  In addition to the exemptions enumerated in subsections (1) and (2), the Executive Office of the Governor is authorized to exempt any income when, by the operation of this law and pursuant to s. 215.24, federal matching funds or contributions or private grants to any trust fund would be lost to the state.

(4)  Notwithstanding the exemptions granted in subsections (1), (2), and (3), this section shall not exempt income of a revenue nature or any trust fund which was subject to the service charge pursuant to s. 215.20 on January 1, 1990.

History.--s. 4, ch. 20890, 1941; s. 2, ch. 61-493; s. 2, ch. 63-235; s. 1, ch. 63-249; s. 16, ch. 63-572; s. 2, ch. 63-496; ss. 1, 28-30, ch. 65-269; s. 4, ch. 65-337; ss. 32, 35, ch. 69-106; ss. 53, 60, 65, ch. 69-353; s. 1, ch. 69-394; s. 2, ch. 71-98; s. 45, ch. 71-355; ss. 2, 3, ch. 73-57; s. 2, ch. 75-184; s. 62, ch. 77-104; s. 3, ch. 79-36; s. 63, ch. 79-40; s. 7, ch. 80-95; s. 120, ch. 81-259; s. 33, ch. 83-3; s. 41, ch. 83-310; s. 2, ch. 83-339; s. 1, ch. 84-70; s. 8, ch. 84-80; s. 4, ch. 84-369; s. 6, ch. 86-159; ss. 9, 70, ch. 86-163; s. 28, ch. 86-269; s. 56, ch. 87-224; s. 20, ch. 88-129; s. 11, ch. 90-110; s. 76, ch. 90-132; s. 198, ch. 90-363; s. 6, ch. 90-364; s. 104, ch. 91-112; s. 9, ch. 92-142; s. 8, ch. 92-350; s. 2, ch. 94-167; s. 2, ch. 94-226; s. 67, ch. 96-418; s. 10, ch. 97-107; s. 1, ch. 98-90; s. 8, ch. 98-414; s. 1, ch. 2000-129; s. 3, ch. 2000-152; s. 46, ch. 2000-371.

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