12-21.040. Satisfaction or Correction of Warrants and Liens

(1) Upon receipt of full payment for any warrant, execution, or judgment for any tax administered by the Department, the Department will issue a satisfaction of the lien of record. The Department will record a Satisfaction and Release of Tax Lien with the clerk of the circuit court in the county in which the original lien was filed and in any other public record where the original warrant or a certified copy was recorded, if different from where the original warrant was recorded. The satisfaction of a judgment lien certificate will be accomplished by recording a Judgment Lien Amendment Statement with the Department of State indicating that the Judgment Lien Amendment Statement is a termination of the lien.

(2) The Department will record a Satisfaction and Release of Tax Lien with the clerk of the court within 30 days of receipt by the Department of payment in full. When payment in full has been tendered by cash, payment will be deemed to have been made when received by the Department. When payment in full has been tendered by certified check, cashier’s check, or other guaranteed banking instrument, payment will be deemed to have been made when the instrument is received by the Department, unless cause arises for the Department to believe that the instrument may not be honored, or has not been honored. When payment in full has been tendered by personal check, payment will be deemed to have been made when the Department confirms that the check has been deposited as collected funds in the State Treasury.

(3) When the Department has filed a warrant:

(a) If the liability is subsequently satisfied, the Department will file a Satisfaction of the warrant;

(b) If no warrant should have been filed, the Department will file a Cancellation of the warrant and note therein that the original was filed in error;

(c) If a warrant was justified, but materially incorrect in some respect as filed, the Department will file an amended warrant, which will reference the original filing and the erroneous portion, and will retain the priority of the original.

Rulemaking Authority 198.08, 199.202, 202.26(3), 212.18(2), 213.06(1) FS. Law Implemented 198.22, 199.262, 201.16, 202.33(3), 211.125(7), 211.33(7), 212.14, 212.15, 213.73, 213.732, 213.733, 213.758, 220.819, 220.827, 220.829, 336.021, 336.025, 403.718(3)(a), 403.7185(3)(a), 443.1316, 538.11, 624.5092, 681.117 FS. History–New 11-14-91, Amended 6-16-93, 3-12-14.