reglab/housing_qa huggingface dataset:
FL Stat § 220.64 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 220 - Income Tax Code|Part VII - Special Rules Relating to Taxation of Banks and Savings Associations (Ss. 220.62-220.65)|220.64 - Other provisions applicable to franchise tax.

220.64 Other provisions applicable to franchise tax.—To the extent that they are not manifestly incompatible with the provisions of this part, parts I, III, IV, V, VI, VIII, IX, and X of this code and ss. 220.12, 220.13, 220.15, and 220.16 apply to the franchise tax imposed by this part. Under rules prescribed in s. 220.131, a consolidated return may be filed by any affiliated group of corporations composed of one or more banks or savings associations, its or their Florida parent corporation, and any nonbank or nonsavings subsidiaries of such parent corporation.History.—s. 8, ch. 72-278; s. 3, ch. 73-152; s. 10, ch. 83-349; s. 2, ch. 84-549; s. 99, ch. 91-112.
FL Stat § 220.65 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 220 - Income Tax Code|Part VII - Special Rules Relating to Taxation of Banks and Savings Associations (Ss. 220.62-220.65)|220.65 - Discharge of tax liability.

220.65 Discharge of tax liability.—The tax imposed by this part shall be in lieu of, and no bank or savings association shall be subject to, the tax imposed under part II.History.—s. 8, ch. 72-278; s. 4, ch. 73-152.
FL Stat § 220.701 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 220 - Income Tax Code|Part VIII - Administrative Procedures and Judicial Review (Ss. 220.701-220.739)|220.701 - Collection authority.

220.701 Collection authority.—The department shall collect the taxes imposed by this chapter and shall pay all moneys received by it into the General Revenue Fund of the state.History.—s. 19, ch. 71-359; s. 43, ch. 91-112.Note.—Former s. 214.02.
FL Stat § 220.703 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 220 - Income Tax Code|Part VIII - Administrative Procedures and Judicial Review (Ss. 220.701-220.739)|220.703 - Assessment.

220.703 Assessment.—(1) The amount of tax which is shown to be due on any return shall be deemed assessed on the date of filing the return, including any amended returns showing an increase of tax. In the event the amount of tax is understated on the taxpayer’s return due to a mathematical error, the department shall notify the taxpayer that the amount of tax in excess of that shown on the return is due and has been assessed. Such notice of additional tax due shall not be considered a notice of deficiency, nor shall the taxpayer have any right of protest. In the case of a return properly filed without a computation of the tax due, the tax computed by the department on the basis of the return shall be deemed assessed on the date the return is filed.(2) Whenever a notice of deficiency has been issued, the amount of the deficiency shall be deemed assessed on the date provided in s. 220.713 if no protest is filed or, if a protest is filed, on the date when the decision of the department with respect to the protest becomes final.(3) Any amount paid as tax or in respect to tax under this chapter shall be deemed assessed upon the date of receipt of payment.History.—s. 19, ch. 71-359; s. 53, ch. 91-45; s. 44, ch. 91-112.Note.—Former s. 214.03.
FL Stat § 220.705 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 220 - Income Tax Code|Part VIII - Administrative Procedures and Judicial Review (Ss. 220.701-220.739)|220.705 - Limitation on assessment.

220.705 Limitation on assessment.—No deficiency shall be assessed with respect to a taxable year for which a return was filed unless a notice of deficiency for such year was issued not later than the date prescribed in s. 95.091(3).History.—s. 19, ch. 71-359; s. 60, ch. 87-6; s. 45, ch. 91-112.Note.—Former s. 214.04.
FL Stat § 220.707 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 220 - Income Tax Code|Part VIII - Administrative Procedures and Judicial Review (Ss. 220.701-220.739)|220.707 - Notice and demand.

220.707 Notice and demand.—(1) As soon as practicable after an amount payable under this chapter is deemed assessed under s. 220.703 or any other provision of this chapter, the department shall give notice of the amount unpaid to each taxpayer liable for any unpaid portion of such assessment and shall demand payment thereof. The amount stated in such notice shall be payable upon receipt of such notice, at the place and time stated in such notice.(2) No notice and demand need be issued when a deficiency has been determined by a proceeding in court for review of an assessment.History.—s. 19, ch. 71-359; s. 46, ch. 91-112.Note.—Former s. 214.05.
FL Stat § 220.709 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 220 - Income Tax Code|Part VIII - Administrative Procedures and Judicial Review (Ss. 220.701-220.739)|220.709 - Deficiency determinations.

220.709 Deficiency determinations.—(1) As soon as practicable after a return is filed, the department shall examine it to determine the correct amount of tax. If the department finds that the amount of tax shown on the return is less than the correct amount and the difference is not solely the result of mathematical error, it shall issue a notice of deficiency to the taxpayer, setting forth the amount of additional tax and any penalties proposed to be assessed. The findings of the department under this subsection shall be prima facie correct and shall be prima facie evidence of the correctness of the amount of tax and penalties due.(2) If a taxpayer fails to file a tax return, the department shall determine the amount of tax due according to its best judgment and information, and it shall issue a notice of deficiency to the taxpayer, setting forth the amount of tax and any penalties proposed to be assessed. The amount so determined by the department shall be prima facie correct and shall be prima facie evidence of the correctness of the amount of tax due.(3) An erroneous refund shall be considered deficiency of tax on the date made, and shall be deemed assessed and shall be collected as provided in ss. 220.703 and 220.707.History.—s. 19, ch. 71-359; s. 47, ch. 91-112.Note.—Former s. 214.06.
FL Stat § 220.711 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 220 - Income Tax Code|Part VIII - Administrative Procedures and Judicial Review (Ss. 220.701-220.739)|220.711 - Notice of deficiency.

220.711 Notice of deficiency.—A notice of deficiency issued under this chapter shall set forth, in addition to the amount of tax and any penalties, a computation of the adjustments giving rise to the proposed assessment and the reason or reasons therefor.History.—s. 19, ch. 71-359; s. 48, ch. 91-112.Note.—Former s. 214.07.
FL Stat § 220.713 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 220 - Income Tax Code|Part VIII - Administrative Procedures and Judicial Review (Ss. 220.701-220.739)|220.713 - Assessment after notice.

220.713 Assessment after notice.—Upon the expiration of 60 days after the date on which it was issued (150 days, if the taxpayer is outside the United States), a notice of deficiency shall constitute an assessment of the amount of tax and penalties specified therein, except for amounts as to which the taxpayer shall have filed a protest with the department under s. 220.717.History.—s. 19, ch. 71-359; s. 49, ch. 91-112.Note.—Former s. 214.08.
FL Stat § 220.715 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 220 - Income Tax Code|Part VIII - Administrative Procedures and Judicial Review (Ss. 220.701-220.739)|220.715 - Waiver of restrictions on assessment.

220.715 Waiver of restrictions on assessment.—At any time, whether or not a notice of deficiency has been issued, a taxpayer shall have the right to waive the restrictions on assessment and collection of the whole or any part of any proposed assessment of tax by a signed notice in writing filed with the department in such form as the department may by regulation prescribe.History.—s. 19, ch. 71-359; s. 50, ch. 91-112.Note.—Former s. 214.10.
FL Stat § 220.717 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 220 - Income Tax Code|Part VIII - Administrative Procedures and Judicial Review (Ss. 220.701-220.739)|220.717 - Protest of proposed assessment.

220.717 Protest of proposed assessment.—(1) Within 60 days (150 days if the taxpayer is outside the United States) after the issuance of a notice of deficiency, the taxpayer may file with the department a written protest against the proposed assessment in such form as the department may by regulation prescribe, setting forth the portion or portions of the proposed deficiency protested and the grounds on which such protest is based.(2) Whenever a protest is filed, the department shall reconsider the proposed assessment.History.—s. 19, ch. 71-359; s. 54, ch. 78-95; s. 50, ch. 91-112.Note.—Former s. 214.11.
FL Stat § 220.719 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 220 - Income Tax Code|Part VIII - Administrative Procedures and Judicial Review (Ss. 220.701-220.739)|220.719 - Jeopardy assessments.

220.719 Jeopardy assessments.—(1) If the department finds that a taxpayer is about to depart from the state, to conceal its property, or to do any other act tending to prejudice or render wholly or partly ineffectual the normal procedures for collection of any amount of tax, penalty, or interest under this chapter, or if the department otherwise finds that the collection of such amount will be jeopardized by delay, the department shall issue to the taxpayer a notice of such findings and shall make demand for the immediate payment of such amount, whereupon such amount shall be deemed assessed and shall become immediately due and payable.(2) If there is jeopardy to the revenue and jeopardy is asserted in or with an assessment, the department shall proceed in the manner specified for jeopardy assessment in s. 213.732. A jeopardy assessment lien shall have the same scope and effect as other liens prescribed by this chapter.(3) If the notice and demand relate to the taxpayer’s current taxable period or year, the department shall declare the taxable period or year of the taxpayer immediately terminated, and the notice and demand shall relate to the period or year declared terminated and shall include therein income, deductions, and values accrued or accumulated up to the date of termination if not otherwise properly includable in respect of such taxable year or period.History.—s. 19, ch. 71-359; s. 54, ch. 78-95; s. 51, ch. 91-112; s. 15, ch. 92-315.Note.—Former s. 214.12.
FL Stat § 220.721 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 220 - Income Tax Code|Part VIII - Administrative Procedures and Judicial Review (Ss. 220.701-220.739)|220.721 - Overpayments; credits.

220.721 Overpayments; credits.—(1) If, after a return has been filed, the department finds that the tax paid with the return is more than the correct amount, it shall credit or refund the overpayment as is appropriate.(2) In the case of any overpayment, the department may within the applicable period of limitations credit the amount of such overpayment, including any interest allowed thereon, against any part of the liability in respect of the tax giving rise to the overpayment of the taxpayer who made the overpayment, refunding any balance to such taxpayer.History.—s. 19, ch. 71-359; s. 52, ch. 91-112.Note.—Former s. 214.13.
FL Stat § 220.723 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 220 - Income Tax Code|Part VIII - Administrative Procedures and Judicial Review (Ss. 220.701-220.739)|220.723 - Overpayments; interest.

220.723 Overpayments; interest.—(1) Interest shall be allowed and paid in accordance with the provisions of s. 220.807 upon any overpayment of a tax imposed by this chapter. However, if any overpayment is refunded or credited within 3 months after the date upon which the taxpayer files written notice advising the department of such overpayment, no interest shall be allowed on such overpayment.(2) Interest shall accrue from the date upon which the taxpayer files a written notice advising the department of the overpayment. Interest shall be paid until such date as determined by the department, which shall be no more than 7 days prior to the date of the issuance by the Chief Financial Officer of the refund warrant.(3) For purposes of this section, no amount of tax for any taxable year shall be treated as having been paid before the date on which the tax return for such year was due under applicable law or the date the payment was actually made, whichever is later.History.—s. 19, ch. 71-359; s. 1, ch. 86-121; s. 13, ch. 87-102; s. 53, ch. 91-112; s. 260, ch. 2003-261.Note.—Former s. 214.14.
FL Stat § 220.725 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 220 - Income Tax Code|Part VIII - Administrative Procedures and Judicial Review (Ss. 220.701-220.739)|220.725 - Overpayments; refunds.

220.725 Overpayments; refunds.—(1) Every claim for refund shall be filed with the department in writing, in such form as the department may by regulation prescribe, and shall state the amount claimed, the specific grounds upon which the claim is founded, and the taxable years or periods involved.(2) As soon as practicable after a claim for refund is filed, the department shall examine the claim and either issue a notice of refund, abatement, or credit to the claimant or issue a notice of denial.History.—s. 19, ch. 71-359; s. 54, ch. 78-95; s. 54, ch. 91-112.Note.—Former s. 214.15.
FL Stat § 220.727 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 220 - Income Tax Code|Part VIII - Administrative Procedures and Judicial Review (Ss. 220.701-220.739)|220.727 - Limitations on claims for refund.

220.727 Limitations on claims for refund.—(1) Except as otherwise provided in this section:(a) A claim for refund must be filed within the period specified in s. 215.26(2); and(b) For purposes of this subsection, payments of estimated tax shall be deemed paid at the time such return is required to be filed under this code, determined with regard to any extensions of time allowed to the taxpayer under s. 213.055(2) or s. 220.222 for filing such return and not at such earlier time as such payments of estimated tax were actually made. This paragraph shall apply retroactively to tax years beginning on or after January 1, 2001.(2) For returns that were filed or taxes paid on or before September 30, 1994:(a)1. A claim for refund shall be filed not later than 3 years after the date the return was filed or 1 year after the date the tax was paid, whichever is the later; and2. No credit or refund shall be allowed or made with respect to the taxable year for which a claim was filed unless such claim is filed within such period.(b) The amount of any credit or refund resulting from a claim for refund shall be limited as follows:1. If the claim was filed during the 3-year period prescribed in this subsection, the amount of the credit or refund shall not exceed the portion of tax paid within the period, equal to 3 years plus the period of any extension of time for filing the return, immediately preceding the filing of the claim.2. If the claim was not filed within such 3-year period, the amount of the credit or refund shall not exceed the portion of the tax paid during the year immediately preceding the filing of the claim.(c) For purposes of this subsection, a tax return filed on or before the last day prescribed by law for the filing of such return, determined without regard to any extensions thereof, shall be deemed to have been filed on such last day.History.—s. 19, ch. 71-359; s. 50, ch. 85-342; s. 54, ch. 91-112; s. 11, ch. 94-314; s. 51, ch. 94-353; s. 1, ch. 2005-178.Note.—Former s. 214.16.
FL Stat § 220.731 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 220 - Income Tax Code|Part VIII - Administrative Procedures and Judicial Review (Ss. 220.701-220.739)|220.731 - Investigations.

220.731 Investigations.—For the purpose of administering and enforcing the provisions of this chapter, the department or any officer, agent, or employee of the department designated by the executive director in writing or by regulation may:(1) Hold investigations concerning any matters;(2) Require the attendance of any individual, or any officer or employee of a taxpayer, having knowledge of such matters; and(3) Take testimony and require proof for its information.In the conduct of any investigation, neither the department nor any officer, agent, or employee thereof shall be bound by the technical rules of evidence, and the informality in any proceeding or in the manner of taking testimony shall not invalidate any order, decision, rule, or regulation made or approved or confirmed by the department. Any officer or employee of the department authorized by the executive director or regulation shall have power to administer oaths. The books, papers, records, and memoranda of the department, or parts thereof, may be proved in any investigation or legal proceeding by a reproduced copy thereof, under the certificate of the executive director, and any such reproduced copy shall, without further proof, be admitted into evidence before the department or in any legal proceeding.History.—s. 19, ch. 71-359; s. 54, ch. 78-95; s. 56, ch. 91-112.Note.—Former s. 214.18.
FL Stat § 220.733 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 220 - Income Tax Code|Part VIII - Administrative Procedures and Judicial Review (Ss. 220.701-220.739)|220.733 - Actions to recover taxes.

220.733 Actions to recover taxes.—At any time that the department might commence proceedings for a levy under this chapter, it may bring an action in any court of competent jurisdiction within or without the state, in the name of the state, to recover the amount of taxes, penalties, and interest due and unpaid under this chapter. In any such action, a certificate of the department showing the amount of the delinquency shall be prima facie evidence of the correctness of such amount, the validity of its assessment, and its compliance with all the provisions of this chapter.History.—s. 19, ch. 71-359; s. 57, ch. 91-112.Note.—Former s. 214.19.
FL Stat § 220.735 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 220 - Income Tax Code|Part VIII - Administrative Procedures and Judicial Review (Ss. 220.701-220.739)|220.735 - Production of witnesses and records.

220.735 Production of witnesses and records.—(1) The department, or any officer or employee of the department designated by the executive director in writing or by regulation, shall at its, her, or his own instance, or on the written request of any other party to the proceeding, issue subpoenas requiring the attendance of, and the giving of testimony by, witnesses and issue subpoenas duces tecum requiring the production of books, papers, records, or memoranda. All subpoenas and subpoenas duces tecum issued under this chapter may be served by any person of full age.(2) Witnesses other than employees of the state shall be entitled to receive for attendance and travel the same fees as witnesses before the circuit courts of this state, such fees to be paid when the witness is excused from further attendance. When the witness is subpoenaed for the department or any officer or employee thereof, such fees shall be paid in the same manner as other expenses of the department. When the witness is subpoenaed for any other party, the cost of subpoena service and the witness fee shall be borne by the party at whose instance the witness is summoned, and the department may, in its discretion, require a deposit or advance payment to cover the cost of such service and witness fee. Subpoenas issued hereunder shall be served in the same manner as subpoenas issued from the circuit courts.(3) Any circuit court of the state, or any judge thereof, upon application of the department or any officer or employee thereof or upon the application of any other party to the proceeding may, in its, her, or his discretion, compel the attendance of witnesses, the production of books, papers, records, or memoranda, and the giving of testimony before the department or any officer or employee thereof conducting an investigation authorized by this chapter in the same manner as the production of evidence may be compelled before said court.History.—s. 19, ch. 71-359; s. 54, ch. 78-95; s. 58, ch. 91-112; s. 1190, ch. 95-147.Note.—Former s. 214.20.
FL Stat § 220.737 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 220 - Income Tax Code|Part VIII - Administrative Procedures and Judicial Review (Ss. 220.701-220.739)|220.737 - Amounts less than $1.

220.737 Amounts less than $1.—(1) The department may by regulation provide that if a total amount of less than $1 is payable, refundable, or creditable, such amount either may be disregarded or shall be disregarded if it is less than 50 cents and increased to $1 if it is 50 cents or more.(2) The department may by regulation provide that any amount which is required to be shown or reported on any return or other document required under this chapter shall, if such amount is not a whole dollar, be increased to the nearest whole dollar when the fractional part of a dollar is 50 cents or more and decreased to the nearest whole dollar when the fractional part of a dollar is less than 50 cents.History.—s. 19, ch. 71-359; s. 59, ch. 91-112.Note.—Former s. 214.22.
FL Stat § 220.739 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 220 - Income Tax Code|Part VIII - Administrative Procedures and Judicial Review (Ss. 220.701-220.739)|220.739 - Procedure for notices.

220.739 Procedure for notices.—Whenever notice is required by this chapter, such notice shall, if not otherwise provided, be given to the taxpayer by personal delivery by an agent of the department or issued by mailing it by registered or certified mail to the taxpayer concerned at his or her last known address as shown on the most recently filed return under applicable law or, if no return has previously been filed, at the address shown on the corporation report last filed under s. 607.1622. Alternatively, notice may be issued by registered or certified mail to the taxpayer at any other address which the taxpayer has designated in writing as his or her current mailing address.History.—s. 19, ch. 71-359; s. 54, ch. 78-95; s. 2, ch. 79-9; s. 24, ch. 86-152; s. 130, ch. 90-179; s. 60, ch. 91-112; s. 1191, ch. 95-147.Note.—Former s. 214.23.