reglab/housing_qa huggingface dataset:
FL Stat § 220.195 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 220 - Income Tax Code|Part II - Tax Imposed; Apportionment (Ss. 220.11-220.198)|220.195 - Emergency excise tax credit.

220.195 Emergency excise tax credit.—(1) Beginning with taxable years ending in 2012, a taxpayer who has earned, but not yet taken, a credit for emergency excise tax paid under former s. 221.02 may take such credit against the tax imposed by this chapter.(2) If a credit granted pursuant to this section is not fully used in taxable years ending in 2012 because of insufficient tax liability on the part of the taxpayer, the unused amount may be carried forward for a period not to exceed 5 years. The carryover credit may be used in a subsequent year when the tax imposed by this chapter for such year exceeds the credit for such year, after applying the other credits and unused credit carryovers in the order provided in s. 220.02(8).History.—s. 16, ch. 2011-76.
FL Stat § 220.21 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 220 - Income Tax Code|Part III - Returns; Declarations; Records (Ss. 220.21-220.27)|220.21 - Returns and records; regulations.

220.21 Returns and records; regulations.—(1) Every taxpayer liable for the tax imposed by this code shall keep such records, render such statements, make such returns and notices, and comply with such rules and regulations, as the department may from time to time prescribe. The director may require any taxpayer or class of taxpayers, by notice or by regulation, to make such returns and notices, render such statements, and keep such records as the director deems necessary to determine whether such taxpayer or taxpayers are liable for tax under this code.(2) A taxpayer who is required to file its federal income tax return by electronic means on a separate or consolidated basis shall file returns required by this chapter by electronic means. For the reasons described in s. 213.755(9), the department may waive the requirement to file a return by electronic means for taxpayers that are unable to comply despite good faith efforts or due to circumstances beyond the taxpayer’s reasonable control. The provisions of this subsection are in addition to the requirements of s. 213.755 to electronically file returns and remit payments required under this chapter. The department may prescribe by rule the format and instructions necessary for electronic filing to ensure a full collection of taxes due. In addition to the authority granted under s. 213.755, the acceptable method of transfer, the method, form, and content of the electronic data interchange, and the means, if any, by which the taxpayer will be provided with an acknowledgment may be prescribed by the department. In the case of any failure to comply with the electronic filing requirements of this subsection, a penalty shall be added to the amount of tax due with such return equal to 5 percent of the amount of such tax for the first 30 days the return is not filed electronically, with an additional 5 percent of such tax for each additional month or fraction thereof, not to exceed $250 in the aggregate. The department may settle or compromise the penalty pursuant to s. 213.21. This penalty is in addition to any other penalty that may be applicable and shall be assessed, collected, and paid in the same manner as taxes.(3) In addition to its authority under s. 213.755, the department may adopt rules requiring or allowing taxpayers to use an electronic filing system to file returns required by subsection (2), including any electronic systems developed by the Internal Revenue Service. Rulemaking authority requiring electronic filing is limited to the federal corporate income tax filing threshold for electronic filing as it exists on January 1, 2007.History.—s. 1, ch. 71-984; s. 30, ch. 99-208; s. 31, ch. 2007-106.
FL Stat § 220.211 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 220 - Income Tax Code|Part III - Returns; Declarations; Records (Ss. 220.21-220.27)|220.211 - Penalties; incomplete return.

220.211 Penalties; incomplete return.—(1) In the case where an incomplete return is made, notwithstanding that no tax is finally determined to be due for the taxable year, there shall be added to the amount of tax, penalty, and interest otherwise due a penalty in the amount of $300 or 10 percent of the tax finally determined to be due, whichever is greater; however, such penalty shall not exceed $10,000. The department may settle or compromise such penalties pursuant to s. 213.21.(2) An “incomplete return” is, for the purposes of this code, a return which is lacking such uniformity, completeness, and arrangement that physical handling, verification, or review of the return may not be readily accomplished.History.—s. 14, ch. 84-549; s. 28, ch. 92-320.
FL Stat § 220.22 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 220 - Income Tax Code|Part III - Returns; Declarations; Records (Ss. 220.21-220.27)|220.22 - Returns; filing requirement.

220.22 Returns; filing requirement.—(1) A return with respect to the tax imposed by this code shall be made by every taxpayer for each taxable year in which such taxpayer either is liable for tax under this code or is required to make a federal income tax return, regardless of whether such taxpayer is liable for tax under this code.(2) Every Florida partnership having any partner subject to tax under this code, shall make an information return setting forth:(a) All items of income, gain, loss, and deduction;(b) The names and addresses of all partners subject to tax hereunder who would be entitled to share in the net income of the partnership if distributed;(c) The amount and proportion of the distributive share of each partner-taxpayer; and(d) Such other pertinent information as the department may by form or regulation prescribe.(3) Whenever a receiver, trustee in bankruptcy, or assignee, by order of law or otherwise, has possession of or holds title to all or substantially all of the property or business of a taxpayer, whether or not such property or business is being operated, such receiver, trustee, or assignee shall make the returns and notices required of such taxpayer.(4) The department shall designate by rule certain not-for-profit entities and others that are not required to file a return under this code, including an initial information return, unless the entities have taxable income as defined in s. 220.13(2). These entities shall include subchapter S corporations, tax-exempt entities, and others that do not usually owe federal income tax.History.—s. 1, ch. 71-984; s. 3, ch. 98-100; s. 8, ch. 98-101; s. 43, ch. 2002-218.
FL Stat § 220.221 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 220 - Income Tax Code|Part III - Returns; Declarations; Records (Ss. 220.21-220.27)|220.221 - Returns; signing and verification.

220.221 Returns; signing and verification.—(1) A return or notice required of a taxpayer shall be signed by an officer duly authorized so to act or, in the case of a return or notice made by a fiduciary under s. 220.22(3), by the fiduciary. The fact that an officer or fiduciary has signed a return or notice shall be prima facie evidence that the individual was authorized to sign such document on behalf of the taxpayer.(2) A return or notice for a partnership shall be signed by any one of the general partners, and the fact that a partner has signed a return or notice shall be prima facie evidence that such partner was authorized to sign such document on behalf of the partnership.(3) Each return or notice required to be filed under this code shall be verified by a declaration that it is made under the penalties of perjury, and if prepared by someone other than the taxpayer the return shall also contain a declaration by the preparer that it was prepared on the basis of all information of which the preparer had knowledge.History.—s. 1, ch. 71-984; s. 31, ch. 99-208.
FL Stat § 220.222 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 220 - Income Tax Code|Part III - Returns; Declarations; Records (Ss. 220.21-220.27)|220.222 - Returns; time and place for filing.

220.222 Returns; time and place for filing.—(1)(a) Returns required by this code shall be filed with the office of the department in Leon County or at such other place as the department may by regulation prescribe. All returns required for a DISC (Domestic International Sales Corporation) under s. 6011(c)(2) of the Internal Revenue Code shall be filed on or before the 1st day of the 10th month after the close of the taxable year; all partnership information returns shall be filed on or before the 1st day of the 4th month after the close of the taxable year; and all other returns shall be filed on or before the 1st day of the 5th month after the close of the taxable year or the 15th day after the due date, without extension, for the filing of the related federal return for the taxable year, unless under subsection (2) one or more extensions of time, not to exceed 6 months in the aggregate, for any such filing is granted.(b) Notwithstanding paragraph (a), for taxable years beginning before January 1, 2026, returns of taxpayers with a taxable year ending on June 30 shall be filed on or before the 1st day of the 4th month after the close of the taxable year or the 15th day after the due date, without extension, for the filing of the related federal return for the taxable year, unless under subsection (2) one or more extensions of time for any such filing is granted.(2)(a) When a taxpayer has been granted an extension or extensions of time within which to file its federal income tax return for any taxable year, and if the requirements of s. 220.32 are met, the filing of a request for such extension or extensions with the department shall automatically extend the due date of the return required under this code until the expiration of 6 months from the original due date.(b) The department may grant an extension or extensions of time for the filing of any return required under this code upon receiving a prior request therefor if good cause for an extension is shown. However, the aggregate extensions of time under paragraph (a) and this paragraph must not exceed 6 months. An extension granted under this paragraph is not valid unless the taxpayer complies with s. 220.32.(c) For purposes of this subsection, a taxpayer is not in compliance with s. 220.32 if the taxpayer underpays the required payment by more than the greater of $2,000 or 30 percent of the tax shown on the return when filed.(d) For taxable years beginning before January 1, 2026, the 6-month time period in paragraphs (a) and (b) shall be 7 months for taxpayers with a taxable year ending June 30.History.—s. 1, ch. 71-984; s. 6, ch. 72-278; s. 3, ch. 74-324; s. 2, ch. 79-326; s. 17, ch. 87-99; s. 27, ch. 98-342; s. 32, ch. 99-208; s. 16, ch. 2016-220; s. 34, ch. 2017-36; s. 3, ch. 2017-67.
FL Stat § 220.24 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 220 - Income Tax Code|Part III - Returns; Declarations; Records (Ss. 220.21-220.27)|220.24 - Declaration of estimated tax.

220.24 Declaration of estimated tax.—(1) Every taxpayer shall make a declaration of estimated tax for the taxable year, in such form as the department shall prescribe, if the amount payable as estimated tax can reasonably be expected to be more than $2,500. The term “estimated tax” shall mean the amount which the taxpayer estimates to be his or her tax under this code for the taxable year or, in the case of a taxable year of less than 12 months, an amount of tax determined in accordance with regulations prescribed by the department.(2) A taxpayer may amend a declaration, under regulations prescribed by the department.History.—s. 1, ch. 71-984; s. 1189, ch. 95-147.
FL Stat § 220.241 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 220 - Income Tax Code|Part III - Returns; Declarations; Records (Ss. 220.21-220.27)|220.241 - Declaration; time for filing.

1220.241 Declaration; time for filing.—(1) A declaration of estimated tax under this code shall be filed before the 1st day of the 6th month of each taxable year, except that if the minimum tax requirement of s. 220.24(1) is first met:(a) After the 3rd month and before the 6th month of the taxable year, the declaration shall be filed before the 1st day of the 7th month;(b) After the 5th month and before the 9th month of the taxable year, the declaration shall be filed before the 1st day of the 10th month; or(c) After the 8th month and before the 12th month of the taxable year, the declaration shall be filed for the taxable year before the 1st day of the succeeding taxable year.(2) Notwithstanding subsection (1), for taxable years beginning before January 1, 2026, taxpayers with a taxable year ending on June 30 shall file declarations before the 1st day of the 5th month of each taxable year, unless paragraph (1)(a), paragraph (1)(b), or paragraph (1)(c) applies.History.—s. 1, ch. 71-984; s. 3, ch. 2008-206; s. 17, ch. 2016-220.1Note.—Section 5, ch. 2008-206, provides that “[t]he Department of Revenue may adopt rules necessary to administer the provisions of this act, including rules, forms, and guidelines for computing, claiming, and adding back bonus depreciation under s. 168(k) and deductions under s. 179 of the Internal Revenue Code of 1986, as amended.”
FL Stat § 220.242 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 220 - Income Tax Code|Part III - Returns; Declarations; Records (Ss. 220.21-220.27)|220.242 - Declaration as return.

220.242 Declaration as return.—All the provisions of this part and of s. 213.053, relating to confidentiality, shall be applicable with respect to declarations of estimated tax unless manifestly inconsistent therewith, and such declarations shall be confidential and exempt from the provisions of s. 119.07(1). However, the declaration required of a preparer other than the taxpayer under s. 220.221(3) shall not be required with respect to declarations of estimated tax.History.—s. 1, ch. 71-984; s. 3, ch. 80-222; s. 18, ch. 83-215; s. 35, ch. 88-119; s. 54, ch. 90-360; s. 72, ch. 96-406.
FL Stat § 220.31 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 220 - Income Tax Code|Part IV - Payments (Ss. 220.31-220.34)|220.31 - Payments; due date.

220.31 Payments; due date.—(1) Every taxpayer required to file a return under this code or a notification under s. 220.23(2) shall, without assessment, notice, or demand, pay any tax due thereon to the department at the place fixed for filing, including payment to such depository institutions throughout the state as the department may by regulation designate, on or before the date fixed for filing such return, determined without regard to any extension of time for filing the return, or notification, pursuant to regulations prescribed by the department.(2) Except as to estimated tax payments under s. 220.33, the payment required under this section shall be the balance of tax remaining due after giving effect to the following:(a) Any amount of tentative tax or estimated tax paid by a taxpayer for a taxable year pursuant to s. 220.32 or s. 220.33 shall be deemed to have been paid on account of the tax imposed by this code for such taxable year; and(b) Any amount of a tax overpayment which is credited against the taxpayer’s liability for the taxable year under s. 220.721 shall be deemed to have been paid on account of the tax imposed by this code for such taxable year.History.—s. 1, ch. 71-984; s. 95, ch. 91-112.
FL Stat § 220.32 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 220 - Income Tax Code|Part IV - Payments (Ss. 220.31-220.34)|220.32 - Payments of tentative tax.

220.32 Payments of tentative tax.—(1) In connection with any extension of the time for filing a return under s. 220.222(2), the taxpayer shall file a tentative tax return and pay, on or before the date prescribed by law for the filing of such return, determined without regard to any extensions of time for such filing, an amount estimated to be the balance of its proper tax for the taxable year after giving effect to any estimated tax payments under s. 220.33 and any tax credit under s. 220.721.(2) The department shall by regulation prescribe the manner and form for filing tentative returns.(3) Interest on any amount of tax due and unpaid during the period of any extension shall be payable as provided in s. 220.809. The taxpayer shall also be liable for a penalty in an amount determined at the rate of 12 percent per year upon the amount of any underpayment of the tax due.History.—s. 1, ch. 71-984; s. 14, ch. 83-297; s. 96, ch. 91-112.
FL Stat § 220.41 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 220 - Income Tax Code|Part V - Accounting (Ss. 220.41-220.44)|220.41 - Taxable year.

220.41 Taxable year.—(1) For purposes of the tax imposed by this code and the returns required to be filed, the taxable year of a taxpayer shall be the same as the taxable year of such taxpayer for federal income tax purposes.(2) If the taxable year of a taxpayer is changed for federal income tax purposes, the taxable year of such taxpayer for purposes of this code shall be similarly changed.(3) Notwithstanding the provisions of subsections (1) and (2), if the department terminates the taxable year of a taxpayer under the provisions of s. 220.719 relating to jeopardy assessments, the tax shall be computed for the period determined by such action.History.—s. 1, ch. 71-984; s. 97, ch. 91-112.
FL Stat § 220.42 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 220 - Income Tax Code|Part V - Accounting (Ss. 220.41-220.44)|220.42 - Methods of accounting.

220.42 Methods of accounting.—(1) For purposes of this code, a taxpayer’s method of accounting shall be the same as such taxpayer’s method of accounting for federal income tax purposes, except as provided in subsection (3). If no method of accounting has been regularly used by a taxpayer, net income for purposes of this code shall be computed by such method as in the opinion of the department fairly reflects income.(2) If a taxpayer’s method of accounting is changed for federal income tax purposes, the taxpayer’s method of accounting for purposes of this code shall be similarly changed.(3) Any taxpayer which has elected for federal income tax purposes to report any portion of its income on the completed contract method of accounting under Treasury Regulation 1.451-3(b)(2) may elect to return the income so reported on the percentage of completion method of accounting under Treasury Regulation 1.451-3(b)(1), provided the taxpayer regularly maintains its books of account and reports to its shareholders on the percentage of completion method. The election provided by this subsection shall be allowed only if it is made, in such manner as the department may prescribe, not later than the due date, including any extensions thereof, for filing a return for the taxpayer’s first taxable year under this code in which a portion of its income is returned on the completed contract method of accounting for federal tax purposes. An election made pursuant to this subsection shall apply to all subsequent taxable years of the taxpayers unless the department consents in writing to its revocation.History.—s. 1, ch. 71-984; s. 9, ch. 72-278.
FL Stat § 220.43 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 220 - Income Tax Code|Part V - Accounting (Ss. 220.41-220.44)|220.43 - Reference to federal determinations.

220.43 Reference to federal determinations.—(1) To the extent not inconsistent with the provisions of this code or forms or regulations prescribed by the department, each taxpayer making a return under this code shall take into account the items of income, deduction, and exclusion on such return in the same manner and amounts as reflected in such taxpayer’s federal income tax return for the same taxable year.(2) A final determination under the Internal Revenue Code adjusting any item or items of income, deduction, or exclusion for any taxable year shall be prima facie correct for purposes of this code to the extent such item or items enter into the determination of net income under this code.(3) If there has been implementing legislation under s. 220.03(3), and to the extent required in regulations prescribed by the department, any taxpayer making a return under this code may be required to indicate the item or items of income, deduction, and exclusion which would enter into the determination of income if this code were amended to incorporate the Internal Revenue Code as amended and in effect for such taxable year.History.—s. 1, ch. 71-984.
FL Stat § 220.44 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 220 - Income Tax Code|Part V - Accounting (Ss. 220.41-220.44)|220.44 - Adjustments.

220.44 Adjustments.—If it appears to the director that any agreement, understanding, or arrangement exists between any taxpayers, or between any taxpayer and any other person, which causes any taxpayer’s net income subject to tax to be reflected improperly or inaccurately, the director may adjust any item or items of income, deduction, or exclusion, or any factor taken into account in apportioning income to this state, to the extent necessary clearly to reflect the net income of such taxpayer.History.—s. 1, ch. 71-984.
FL Stat § 220.51 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 220 - Income Tax Code|Part VI - Miscellaneous Provisions (Ss. 220.51-220.54)|220.51 - Promulgation of rules and regulations.

220.51 Promulgation of rules and regulations.—In accordance with the Administrative Procedure Act, chapter 120, the department is authorized to make, promulgate, and enforce such reasonable rules and regulations, and to prescribe such forms relating to the administration and enforcement of the provisions of this code, as it may deem appropriate, including:(1) Rules for initial implementation of this code and for taxpayers’ transitional taxable years commencing before and ending after January 1, 1972;(2) Rules or regulations to clarify whether certain groups, organizations, or associations formed under the laws of this state or any other state, country, or jurisdiction shall be deemed “taxpayers” for the purposes of this code, in accordance with the legislative declarations of intent in s. 220.02; and(3) Regulations relating to consolidated reporting for affiliated groups of corporations, in order to provide for an equitable and just administration of this code with respect to multicorporate taxpayers.History.—s. 1, ch. 71-984.
FL Stat § 220.52 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 220 - Income Tax Code|Part VI - Miscellaneous Provisions (Ss. 220.51-220.54)|220.52 - Arrangement and captions.

220.52 Arrangement and captions.—No inference, implication, or presumption of legislative construction shall be drawn or made by reason of the location or grouping of any particular sections or provisions of this code, nor shall any caption be given any legal effect.History.—s. 1, ch. 71-984.
FL Stat § 220.54 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 220 - Income Tax Code|Part VI - Miscellaneous Provisions (Ss. 220.51-220.54)|220.54 - Administration of law.

220.54 Administration of law.—The cost of preparing and distributing printed documents, reports, forms, and paraphernalia for the collection of the tax imposed by this code and the inspection and enforcement duties required in connection therewith shall be borne by this state through a general revenue appropriation to the department.History.—s. 2, ch. 74-324.