eLaws of Florida

 

  CHAPTER 220. INCOME TAX CODE


PART I. LEGISLATIVE INTENT; DEFINITIONS
SECTION 220.02. Legislative intent.
SECTION 220.03. Definitions.
PART II. TAX IMPOSED; APPORTIONMENT
SECTION 220.11. Tax imposed.
SECTION 220.1105. Tax imposed; automatic refunds and downward adjustments to tax rates.
SECTION 220.12. “Net income” defined.
SECTION 220.13. “Adjusted federal income” defined.
SECTION 220.131. Adjusted federal income; affiliated groups.
SECTION 220.14. Exemption.
SECTION 220.15. Apportionment of adjusted federal income.
SECTION 220.151. Apportionment; methods for special industries.
SECTION 220.152. Apportionment; other methods.
SECTION 220.153. Apportionment by sales factor.
SECTION 220.16. Allocation of nonbusiness income.
SECTION 220.181. Enterprise zone jobs credit.
SECTION 220.182. Enterprise zone property tax credit.
SECTION 220.183. Community contribution tax credit.
SECTION 220.184. Hazardous waste facility tax credit.
SECTION 220.1845. Contaminated site rehabilitation tax credit.
SECTION 220.185. State housing tax credit.
SECTION 220.186. Credit for Florida alternative minimum tax.
SECTION 220.1875. Credit for contributions to eligible nonprofit scholarship-funding organizations.
SECTION 220.1895. Rural Job Tax Credit and Urban High-Crime Area Job Tax Credit.
SECTION 220.1899. Entertainment industry tax credit.
SECTION 220.19. Child care tax credits.
SECTION 220.191. Capital investment tax credit.
SECTION 220.193. Florida renewable energy production credit.
SECTION 220.194. Corporate income tax credits for spaceflight projects.
SECTION 220.195. Emergency excise tax credit.
SECTION 220.196. Research and development tax credit.
PART III. RETURNS; DECLARATIONS; RECORDS
SECTION 220.21. Returns and records; regulations.
SECTION 220.211. Penalties; incomplete return.
SECTION 220.22. Returns; filing requirement.
SECTION 220.221. Returns; signing and verification.
SECTION 220.222. Returns; time and place for filing.
SECTION 220.23. Federal returns.
SECTION 220.24. Declaration of estimated tax.
SECTION 220.241. Declaration; time for filing.
SECTION 220.242. Declaration as return.
SECTION 220.27. Additional required information.
PART IV. PAYMENTS
SECTION 220.31. Payments; due date.
SECTION 220.32. Payments of tentative tax.
SECTION 220.33. Payments of estimated tax.
SECTION 220.34. Special rules relating to estimated tax.
PART V. ACCOUNTING
SECTION 220.41. Taxable year.
SECTION 220.42. Methods of accounting.
SECTION 220.43. Reference to federal determinations.
SECTION 220.44. Adjustments.
PART VI. MISCELLANEOUS PROVISIONS
SECTION 220.51. Promulgation of rules and regulations.
SECTION 220.52. Arrangement and captions.
SECTION 220.54. Administration of law.
PART VII. SPECIAL RULES RELATING TO TAXATION OF BANKS AND SAVINGS ASSOCIATIONS
SECTION 220.62. Definitions.
SECTION 220.63. Franchise tax imposed on banks and savings associations.
SECTION 220.64. Other provisions applicable to franchise tax.
SECTION 220.65. Discharge of tax liability.
PART VIII. ADMINISTRATIVE PROCEDURES AND JUDICIAL REVIEW
SECTION 220.701. Collection authority.
SECTION 220.703. Assessment.
SECTION 220.705. Limitation on assessment.
SECTION 220.707. Notice and demand.
SECTION 220.709. Deficiency determinations.
SECTION 220.711. Notice of deficiency.
SECTION 220.713. Assessment after notice.
SECTION 220.715. Waiver of restrictions on assessment.
SECTION 220.717. Protest of proposed assessment.
SECTION 220.719. Jeopardy assessments.
SECTION 220.721. Overpayments; credits.
SECTION 220.723. Overpayments; interest.
SECTION 220.725. Overpayments; refunds.
SECTION 220.727. Limitations on claims for refund.
SECTION 220.731. Investigations.
SECTION 220.733. Actions to recover taxes.
SECTION 220.735. Production of witnesses and records.
SECTION 220.737. Amounts less than $1.
SECTION 220.739. Procedure for notices.
PART IX. PENALTIES, INTEREST, AND ENFORCEMENT
SECTION 220.801. Penalties; failure to timely file returns.
SECTION 220.803. Penalties; failure to pay tax.
SECTION 220.805. Assessment of penalties.
SECTION 220.807. Determination of rate of interest.
SECTION 220.809. Interest on deficiencies.
SECTION 220.813. Liens; attachment and notice.
SECTION 220.815. Liens; priority and filing.
SECTION 220.819. Liens; release.
SECTION 220.821. Liens; certificates of release.
SECTION 220.823. Liens; costs.
SECTION 220.825. Liens; foreclosure.
SECTION 220.827. Collection procedures.
SECTION 220.829. Liability of transferees.
PART X. TAX CRIMES
SECTION 220.901. Willful and fraudulent acts.
SECTION 220.903. Willful failure to pay over.
SECTION 220.905. Aiding and abetting.

Note

Note.—Section 1, ch. 2002-395, provides that “[f]or purposes of chapter 220, Florida Statutes, it is the intent of the Legislature by this section to adopt the Job Creation and Worker Assistance Act of 2002, Pub. L. No. 107-147, and make those provisions effective for purposes of chapter 220, Florida Statutes, to the extent that such provisions are taken into account in the computation of net income subject to tax therein.”