§ 122.01 State and County Officers and Employees’ Retirement System; consolidation; divisions
§ 122.02 Definitions
§ 122.03 Contributions; participants; prior service credit
§ 122.04 Compulsory participation
§ 122.05 Legislator services included
§ 122.051 Eligibility of retired state employee for Legislature; compensation
§ 122.06 Legislative employee services included
§ 122.061 Hospital districts and county hospital corporations; officers and employees included
§ 122.07 Seasonal state employment included; time limit and procedure for claiming
§ 122.08 Requirements for retirement; classifications
§ 122.09 Disability retirement; medical examinations
§ 122.10 Separation from service; refund of contributions
§ 122.11 Reemployment after refund
§ 122.12 Designation of beneficiary; death of participant; forfeiture of contributions after benefits paid; survivor benefits
§ 122.15 Benefits exempt from taxes and execution
§ 122.16 Employment after retirement
§ 122.18 Certain officers and employees not covered
§ 122.19 Change of positions; election of retirement systems; exceptions
§ 122.20 Blind vending-stand operators; participation by
§ 122.21 Activation of division B
§ 122.22 Applicable law
§ 122.23 Definitions; ss. 122.21-122.321
§ 122.24 Membership in division B
§ 122.26 Funds
§ 122.27 Contributions
§ 122.28 Benefits
§ 122.29 Records and reports
§ 122.31 Future amendments
§ 122.32 Repealer
§ 122.321 County officers and employees; division B
§ 122.34 Special provisions for certain sheriffs and full-time deputy sheriffs
§ 122.35 Funding
§ 122.355 Statements of purpose and intent and other provisions required for qualification under the Internal Revenue Code of the United States

Terms Used In Florida Statutes > Chapter 122 - State and County Officers and Employees Retirement System

  • Affiliate: means a manufacturer or other person that directly or indirectly, through one or more intermediaries, controls or is controlled by a distributor or that is under common control with a distributor. See Florida Statutes 210.25
  • Agent: means any person authorized by the Division of Alcoholic Beverages and Tobacco to purchase and affix adhesive stamps under this part. See Florida Statutes 210.01
  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • Average final compensation: shall mean the average salary of the 10 best contributing years of the last 15 years prior to retirement, or the career average since July 1, 1945, whichever is greater. See Florida Statutes 122.02
  • Barrel: means a unit of measurement for oil production and is 42 U. See Florida Statutes 211.01
  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • Business: means any trade, occupation, activity, or enterprise engaged in for the purpose of selling or distributing tobacco products in this state. See Florida Statutes 210.25
  • Casinghead gas: means gas produced with oil from oil wells, the gas being taken from the well through the casinghead, or the liquid hydrocarbons in solution which may be separated in part by a reduction in pressure at the wellhead and separated more completely in a separator or absorption plant or by another manufacturing process. See Florida Statutes 211.01
  • Cigarette: means any roll for smoking, except one of which the tobacco is fully naturally fermented, without regard to the kind of tobacco or other substances used in the inner roll or the nature or composition of the material in which the roll is wrapped, which is made wholly or in part of tobacco irrespective of size or shape and whether such tobacco is flavored, adulterated or mixed with any other ingredient. See Florida Statutes 210.01
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Consumer: means any person who has title to or possession of tobacco products in storage for use or other consumption in this state. See Florida Statutes 210.25
  • Contract: A legal written agreement that becomes binding when signed.
  • Conviction: A judgement of guilt against a criminal defendant.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Counterfeit cigarettes: means cigarettes that have false manufacturing labels, tobacco product packs with counterfeit tax stamps, or any combination thereof. See Florida Statutes 210.01
  • Cubic foot: means a unit of measurement for gas production and is the volume of gas contained in one cubic foot of space at a base temperature of 60 degrees Fahrenheit and a base pressure of 14. See Florida Statutes 211.01
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Day: means the standard calendar period of 24 consecutive hours ending at 12 o'clock midnight. See Florida Statutes 211.01
  • Dealer: means any wholesale dealer as hereinafter defined. See Florida Statutes 210.01
  • Department: means the Department of Management Services. See Florida Statutes 122.02
  • Department: means the Department of Revenue. See Florida Statutes 211.01
  • Dependent: A person dependent for support upon another.
  • Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
  • Distributing agent: means every person, firm or corporation in this state who acts as an agent for any person, firm or corporation outside or inside the state by receiving cigarettes in interstate or intrastate commerce and storing such cigarettes subject to distribution or delivery upon order from said principal to wholesale dealers and other distributing agents inside or outside this state. See Florida Statutes 210.01
  • Distributor: means :
    (a) Any person engaged in the business of selling tobacco products in this state who brings, or causes to be brought, into this state from outside the state any tobacco products for sale;
    (b) Any person who makes, manufactures, or fabricates tobacco products in this state for sale in this state; or
    (c) Any person engaged in the business of selling tobacco outside this state who ships or transports tobacco products to retailers in this state to be sold by those retailers. See Florida Statutes 210.25
  • Division: means the Division of Alcoholic Beverages and Tobacco of the Department of Business and Professional Regulation. See Florida Statutes 210.01
  • Division: means the Division of Alcoholic Beverages and Tobacco of the Department of Business and Professional Regulation. See Florida Statutes 210.25
  • Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) Source: OCC
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fiduciary: A trustee, executor, or administrator.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Fraud: Intentional deception resulting in injury to another.
  • Gas: means all natural gas, including casinghead gas, and all hydrocarbons not defined as oil, but excludes any hydrogen sulfide gas or sulfur contained, produced, or recovered from such hydrogen sulfide gas. See Florida Statutes 211.01
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • Importer: means any person with a valid permit under 26 U. See Florida Statutes 210.01
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
  • Manufacturer: means any domestic person or entity with a valid permit under 26 U. See Florida Statutes 210.01
  • Manufacturer: means any person who manufactures and sells tobacco products. See Florida Statutes 210.25
  • Mcf: means 1000 cubic feet and is the unit of measurement in the production of gas. See Florida Statutes 211.01
  • Month: means a calendar month. See Florida Statutes 211.01
  • Nolo contendere: No contest-has the same effect as a plea of guilty, as far as the criminal sentence is concerned, but may not be considered as an admission of guilt for any other purpose.
  • Office of Economic and Demographic Research: means an entity designated by joint rule of the Legislature or by agreement between the President of the Senate and the Speaker of the House of Representatives. See Florida Statutes 1.01
  • Oil: means crude petroleum oil or other hydrocarbon, regardless of gravity, which is produced at the well in liquid form by ordinary production methods and which is not the result of condensation of gas after it leaves the reservoir. See Florida Statutes 211.01
  • Operator: means the person in charge of a production operation by which taxable oil, gas, or sulfur products are severed. See Florida Statutes 211.01
  • Package: means the individual package, box or other container in or from which retail sales of cigarettes are normally made or intended to be made. See Florida Statutes 210.01
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • person: includes individuals, children, firms, associations, joint adventures, partnerships, estates, trusts, business trusts, syndicates, fiduciaries, corporations, and all other groups or combinations. See Florida Statutes 1.01
  • Person: means any individual, firm, partnership, joint adventure, syndicate, association, business trust, estate, trust, fiduciary, corporation, group, or combination. See Florida Statutes 211.01
  • Persons: means any individual, copartnership, society, club, association, corporation, joint stock company, and any combination of individuals and also an executor, administrator, receiver, trustee or other fiduciary. See Florida Statutes 210.01
  • Place of business: means any place where cigarettes are sold or where cigarettes are stored or kept for the purpose of sale or consumption; or if cigarettes are sold from a vending machine the place in which the vending machine is located. See Florida Statutes 210.01
  • Place of business: means any place where tobacco products are sold, manufactured, stored or kept for the purpose of sale or consumption, including any vessel, vehicle, airplane, train, or vending machine. See Florida Statutes 210.25
  • Producer: means any person who owns, controls, manages, or leases any oil or gas property or oil or gas well or any person who produces in any manner any taxable product, including any person owning any royalty or other interest in any taxable product or its value, whether the taxable product is produced by, or on behalf of, such person under a lease contract or otherwise. See Florida Statutes 211.01
  • Production: means the total gross quantity of each taxable product severed during a month, measured as required by this part. See Florida Statutes 211.01
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Restitution: The court-ordered payment of money by the defendant to the victim for damages caused by the criminal action.
  • Retail dealer: means any person located inside or outside this state other than a wholesale dealer engaged in the business of selling cigarettes, including persons issued a permit pursuant to…. See Florida Statutes 210.01
  • Retailer: means any person engaged in the business of selling tobacco products to ultimate consumers. See Florida Statutes 210.25
  • Salary: shall mean the fixed monthly compensation paid officers and employees, and where officers' or employees' compensation is derived from fees set by statute, salary shall be the total cash remuneration received from such fees. See Florida Statutes 122.02
  • Sale: means any transfer, exchange or barter in any manner, or by any means whatever. See Florida Statutes 210.01
  • sale: includes a gift by a person engaged in the business of selling tobacco products for advertising or as a means of evading this part or for any other purpose. See Florida Statutes 210.25
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • Shut-in well: means an oil or gas well that has been taken out of service for economic reasons or mechanical repairs. See Florida Statutes 211.01
  • State and county officers and employees: shall include all full-time officers or employees who receive compensation for services rendered from state or county funds, or from funds of drainage districts or mosquito control districts of a county or counties, or from funds of the State Board of Administration or from funds of closed bank receivership accounts or from funds of any state institution or who receive compensation for employment or service from any agency, branch, department, institution or board of the state, or any county of the state, for service rendered the state or county from funds from any source provided for their employment or service regardless of whether the same is paid by state or county warrant or not; provided that such compensation in whatever form paid shall be specified in terms of fixed monthly salaries by the employing state or county agency or state or county official and shall not include amounts allowed for professional employees for special or particular service or for subsistence or travel expenses; provided further the department shall prescribe appropriate procedure for contribution deduction out of such compensation in accordance with the provisions of this chapter, provided further that such officers and employees defined herein shall not include those officers and employees excepted from the provisions by…. See Florida Statutes 122.02
  • Statute: A law passed by a legislature.
  • Storage: means any keeping or retention of tobacco products for use or consumption in this state. See Florida Statutes 210.25
  • Subpoena: A command to a witness to appear and give testimony.
  • Sulfur: means any sulfur produced or recovered from hydrogen sulfide gas contained in oil or gas production. See Florida Statutes 211.01
  • Taxable product: means the oil, gas, or sulfur severed by a producer during a month. See Florida Statutes 211.01
  • Taxable production: means the quantity of a taxable product severed during a month by a producer, measured as required by this part. See Florida Statutes 211.01
  • Temporarily abandoned well: means a permitted well or wellbore that has been abandoned by plugging in a manner that allows reentry and redevelopment in accordance with oil or gas rules of the Department of Environmental Protection. See Florida Statutes 211.01
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • Tobacco products: means loose tobacco suitable for smoking; snuff; snuff flour; cavendish; plug and twist tobacco; fine cuts and other chewing tobaccos; shorts; refuse scraps; clippings, cuttings, and sweepings of tobacco, and other kinds and forms of tobacco prepared in such manner as to be suitable for chewing; but "tobacco products" does not include cigarettes, as defined by…. See Florida Statutes 210.25
  • unstamped cigarettes: means a package on which the surcharge and tax required by this part have not been paid, regardless of whether or not such package is stamped or marked with the indicia of any other taxing authority, or a package on which there has been affixed a counterfeit or fraudulent indicium or stamp. See Florida Statutes 210.01
  • Use: means the consuming, giving away or disposing, in any manner, of cigarettes. See Florida Statutes 210.01
  • Use: means the exercise of any right or power incidental to the ownership of tobacco products. See Florida Statutes 210.25
  • Wholesale dealer: means any person located inside or outside this state who sells cigarettes to retail dealers or other persons for purposes of resale only. See Florida Statutes 210.01
  • Wholesale sales price: means the sum of:
    (a) The full price paid by the distributor to acquire the tobacco products, including charges by the seller for the cost of materials, the cost of labor and service, charges for transportation and delivery, the federal excise tax, and any other charge, even if the charge is listed as a separate item on the invoice paid by the distributor, exclusive of any diminution by volume or other discounts, including a discount provided to a distributor by an affiliate; and
    (b) The federal excise tax paid by the distributor on the tobacco products if the tax is not included in the full price under paragraph (a). See Florida Statutes 210.25
  • Writ: A formal written command, issued from the court, requiring the performance of a specific act.
  • writing: includes handwriting, printing, typewriting, and all other methods and means of forming letters and characters upon paper, stone, wood, or other materials. See Florida Statutes 1.01