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Florida Statutes (Last Updated: April 21, 2021) |
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TITLE XIV. TAXATION AND FINANCE |
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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. |