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Part I - Legislative Intent; Definitions (Ss. 220.02, 220.03)
220.02 - Legislative intent. - (1) It is the intent of the Legislature in enacting...
220.03 - Definitions. - (1) SPECIFIC TERMS.—When used in this code, and when not...
Part II - Tax Imposed; Apportionment (Ss. 220.11-220.198)
220.11 - Tax imposed. - (1) A tax measured by net income is hereby imposed...
220.1105 - Tax imposed; automatic refunds and downward adjustments to tax rates. - (1) As used in this section, the term: (a) “Net...
220.12 - “Net income” defined. - History.—s. 1, ch. 71-984; s. 23, ch. 83-349; s. 4,...
220.13 - “Adjusted federal income” defined. - (1) The term “adjusted federal income” means an amount equal...
220.131 - Adjusted federal income; affiliated groups. - (1) Notwithstanding any prior election made with respect to consolidated...
220.14 - Exemption. - (1) In computing a taxpayer’s liability for tax under this...
220.15 - Apportionment of adjusted federal income. - (1) Except as provided in ss. 220.151, 220.152, and 220.153,...
220.151 - Apportionment; methods for special industries. - (1)(a) Except as provided in paragraph (b), the tax base...
220.152 - Apportionment; other methods. - (1) Separate accounting; (2) The exclusion of any one or...
220.153 - Apportionment by sales factor. - (1) DEFINITION.—As used in this section, the term “qualified capital...
220.16 - Allocation of nonbusiness income. - (1)(a) Net rents and royalties from real property located in...
220.181 - Enterprise zone jobs credit. - (1)(a) There shall be allowed a credit against the tax...
220.182 - Enterprise zone property tax credit. - (1)(a) Beginning July 1, 1995, there shall be allowed a...
220.183 - Community contribution tax credit. - (1) AUTHORIZATION TO GRANT COMMUNITY CONTRIBUTION TAX CREDITS; LIMITATIONS ON...
220.184 - Hazardous waste facility tax credit. - (1) A credit against the tax imposed by this chapter...
220.1845 - Contaminated site rehabilitation tax credit. - (1) APPLICATION FOR TAX CREDIT.—A site rehabilitation application must be...
220.185 - State housing tax credit. - (1) DEFINITIONS.—As used in this section, the term: (a) “Credit...
220.186 - Credit for Florida alternative minimum tax. - (1) A taxpayer required to determine taxable income pursuant to...
220.1875 - Credit for contributions to eligible nonprofit scholarship-funding organizations. - (1) There is allowed a credit of 100 percent of...
220.1876 - Credit for contributions to the New Worlds Reading Initiative. - 2(1) For taxable years beginning on or after January 1,...
220.1877 - Credit for contributions to eligible charitable organizations. - 2(1) For taxable years beginning on or after January 1,...
220.1895 - Rural Job Tax Credit and Urban High-Crime Area Job Tax Credit. - History.—s. 5, ch. 97-50; s. 35, ch. 2000-210; s. 21,...
220.1899 - Entertainment industry tax credit. - (1) There shall be a credit allowed against the tax...
220.19 - Child care tax credits. - (1) If the credit granted under this section is not...
220.191 - Capital investment tax credit. - (1) DEFINITIONS.—For purposes of this section: (a) “Commencement of operations”...
220.1915 - Credit for qualified railroad reconstruction or replacement expenditures. - (1) For purposes of this section: (a) “Qualified expenditures” means...
220.193 - Florida renewable energy production credit. - (1) The purpose of this section is to encourage the...
220.194 - Corporate income tax credits for spaceflight projects. - (1) SHORT TITLE.—This section may be cited as the “Florida...
220.195 - Emergency excise tax credit. - (1) Beginning with taxable years ending in 2012, a taxpayer...
220.196 - Research and development tax credit. - (1) DEFINITIONS.—As used in this section, the term: (a) “Base...
220.198 - Internship tax credit program. - (1) This section may be cited as the “Florida Internship...
Part III - Returns; Declarations; Records (Ss. 220.21-220.27)
220.21 - Returns and records; regulations. - (1) Every taxpayer liable for the tax imposed by this...
220.211 - Penalties; incomplete return. - (1) In the case where an incomplete return is made,...
220.22 - Returns; filing requirement. - (1) A return with respect to the tax imposed by...
220.221 - Returns; signing and verification. - (1) A return or notice required of a taxpayer shall...
220.222 - Returns; time and place for filing. - (1)(a) Returns required by this code shall be filed with...
220.23 - Federal returns. - (1) Any taxpayer required to make a return for a...
220.24 - Declaration of estimated tax. - (1) Every taxpayer shall make a declaration of estimated tax...
220.241 - Declaration; time for filing. - (1) A declaration of estimated tax under this code shall...
220.242 - Declaration as return. - History.—s. 1, ch. 71-984; s. 3, ch. 80-222; s. 18,...
220.27 - Additional required information. - (1)(a) Every taxpayer that is required to file a return...
Part IV - Payments (Ss. 220.31-220.34)
220.31 - Payments; due date. - (1) Every taxpayer required to file a return under this...
220.32 - Payments of tentative tax. - (1) In connection with any extension of the time for...
220.33 - Payments of estimated tax. - (1) If the declaration is required to be filed before...
220.34 - Special rules relating to estimated tax. - (1) Any amount paid as estimated tax shall be deemed...
Part V - Accounting (Ss. 220.41-220.44)
220.41 - Taxable year. - (1) For purposes of the tax imposed by this code...
220.42 - Methods of accounting. - (1) For purposes of this code, a taxpayer’s method of...
220.43 - Reference to federal determinations. - (1) To the extent not inconsistent with the provisions of...
220.44 - Adjustments. - History.—s. 1, ch. 71-984.
Part VI - Miscellaneous Provisions (Ss. 220.51-220.54)
220.51 - Promulgation of rules and regulations. - (1) Rules for initial implementation of this code and for...
220.52 - Arrangement and captions. - History.—s. 1, ch. 71-984.
220.54 - Administration of law. - History.—s. 2, ch. 74-324.
Part VII - Special Rules Relating to Taxation of Banks and Savings Associations (Ss. 220.62-220.65)
220.62 - Definitions. - (1) The term “bank” means a bank holding company registered...
220.63 - Franchise tax imposed on banks and savings associations. - (1) A franchise tax measured by net income is hereby...
220.64 - Other provisions applicable to franchise tax. - History.—s. 8, ch. 72-278; s. 3, ch. 73-152; s. 10,...
220.65 - Discharge of tax liability. - History.—s. 8, ch. 72-278; s. 4, ch. 73-152.
Part VIII - Administrative Procedures and Judicial Review (Ss. 220.701-220.739)
220.701 - Collection authority. - History.—s. 19, ch. 71-359; s. 43, ch. 91-112. Note.—Former s....
220.703 - Assessment. - (1) The amount of tax which is shown to be...
220.705 - Limitation on assessment. - History.—s. 19, ch. 71-359; s. 60, ch. 87-6; s. 45,...
220.707 - Notice and demand. - (1) As soon as practicable after an amount payable under...
220.709 - Deficiency determinations. - (1) As soon as practicable after a return is filed,...
220.711 - Notice of deficiency. - History.—s. 19, ch. 71-359; s. 48, ch. 91-112. Note.—Former s....
220.713 - Assessment after notice. - History.—s. 19, ch. 71-359; s. 49, ch. 91-112. Note.—Former s....
220.715 - Waiver of restrictions on assessment. - History.—s. 19, ch. 71-359; s. 50, ch. 91-112. Note.—Former s....
220.717 - Protest of proposed assessment. - (1) Within 60 days (150 days if the taxpayer is...
220.719 - Jeopardy assessments. - (1) If the department finds that a taxpayer is about...
220.721 - Overpayments; credits. - (1) If, after a return has been filed, the department...
220.723 - Overpayments; interest. - (1) Interest shall be allowed and paid in accordance with...
220.725 - Overpayments; refunds. - (1) Every claim for refund shall be filed with the...
220.727 - Limitations on claims for refund. - (1) Except as otherwise provided in this section: (a) A...
220.731 - Investigations. - (1) Hold investigations concerning any matters; (2) Require the attendance...
220.733 - Actions to recover taxes. - History.—s. 19, ch. 71-359; s. 57, ch. 91-112. Note.—Former s....
220.735 - Production of witnesses and records. - (1) The department, or any officer or employee of the...
220.737 - Amounts less than $1. - (1) The department may by regulation provide that if a...
220.739 - Procedure for notices. - History.—s. 19, ch. 71-359; s. 54, ch. 78-95; s. 2,...
Part IX - Penalties, Interest, and Enforcement (Ss. 220.801-220.829)
220.801 - Penalties; failure to timely file returns. - (1) In case of failure to file any tax return...
220.803 - Penalties; failure to pay tax. - (1) If any part of a deficiency is due to...
220.805 - Assessment of penalties. - History.—s. 19, ch. 71-359; s. 64, ch. 91-112. Note.—Former s....
220.807 - Determination of rate of interest. - (1) The annual rate of interest applicable to this chapter...
220.809 - Interest on deficiencies. - (1) Except as provided in s. 220.23(2)(c), if any amount...
220.813 - Liens; attachment and notice. - (1) The state shall have a lien for all or...
220.815 - Liens; priority and filing. - (1) Nothing in this part shall be construed to give...
220.819 - Liens; release. - (1) The department may release all or any portion of...
220.821 - Liens; certificates of release. - (1) The department shall issue a certificate of complete or...
220.823 - Liens; costs. - History.—s. 19, ch. 71-359; s. 73, ch. 91-112. Note.—Former s....
220.825 - Liens; foreclosure. - History.—s. 19, ch. 71-359; s. 55, ch. 87-6; s. 32,...
220.827 - Collection procedures. - (1) In addition to any other remedy provided by the...
220.829 - Liability of transferees. - History.—s. 19, ch. 71-359; s. 76, ch. 91-112. Note.—Former s....
Part X - Tax Crimes (Ss. 220.901-220.905)
220.901 - Willful and fraudulent acts. - History.—s. 19, ch. 71-359; s. 95, ch. 87-6; s. 62,...
220.903 - Willful failure to pay over. - History.—s. 19, ch. 71-359; s. 96, ch. 87-6; s. 79,...
220.905 - Aiding and abetting. - History.—s. 19, ch. 71-359; s. 80, ch. 91-112. Note.—Former s....