reglab/statecodes huggingface dataset:
2023 Florida Statutes › Title XIV - Taxation and Finance › Chapter 220 - Income Tax Code › Part II - Tax Imposed; Apportionment (Ss. 220.11-220.1991) › 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.

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220.241 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.
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Note.—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.”
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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; and
2. 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 Florida Statutes › Title XIV - Taxation and Finance › Chapter 220 - Income Tax Code › Part IX - Penalties, Interest, and Enforcement (Ss. 220.801-220.829) › 220.801 - Penalties; failure to timely file returns.

220.801 Penalties; failure to timely file returns.—
(1) In case of failure to file any tax return required under this chapter on the date prescribed therefor, including any extensions thereof, there shall be added as a penalty to the amount of tax due with such return 10 percent of the amount of such tax, if the failure is not for more than 1 month, plus an additional 10 percent for each additional month or fraction thereof during which such failure continues, not exceeding 50 percent in the aggregate. The department may settle or compromise such penalties pursuant to s. 213.21. For purposes of this section, the amount of tax due with any return shall be reduced by any part of the tax which is paid on or before the date prescribed for payment of the tax and by the amount of any credit against the tax which was properly allowable on the date the return was required to be filed.
(2) In case of failure to file any tax return required by this chapter, notwithstanding that no tax is shown to be due thereon, a penalty in the amount of $50 for each month or portion thereof, not to exceed $300 in the aggregate, shall be assessed and paid for each such failure to file. This subsection shall only apply to corporations when they also are required to file a federal income tax return.
(3) If any penalty is assessed under subsection (1) for failure to file a return by the prescribed date, no penalty under subsection (2) for failure to file a return with no tax shown to be due shall be assessed with respect to the same return.
(4) The provisions of this section shall specifically apply to the notice of federal change required under s. 220.23.
History.—s. 19, ch. 71-359; s. 4, ch. 74-324; s. 15, ch. 81-178; s. 8, ch. 86-121; s. 94, ch. 87-6; s. 61, ch. 87-101; s. 62, ch. 91-112; s. 29, ch. 92-320; s. 18, ch. 2011-76.
Note.—Former s. 214.40.
2023 Florida Statutes › Title XIV - Taxation and Finance › Chapter 220 - Income Tax Code › Part IX - Penalties, Interest, and Enforcement (Ss. 220.801-220.829) › 220.803 - Penalties; failure to pay tax.

220.803 Penalties; failure to pay tax.—
(1) If any part of a deficiency is due to negligence or intentional disregard of rules and regulations prescribed by or under this chapter, but without intent to defraud, there shall be added to the tax as a penalty an amount equal to 10 percent of the deficiency.
(2) If any part of a deficiency is due to fraud, there shall be added to the tax as a penalty, in lieu of the penalty under subsection (1), an amount equal to 100 percent of the deficiency.
(3) For purposes of this section, the amount shown as tax by the taxpayer upon a return shall be taken into account in determining the amount of the deficiency only if such return was filed on or before the last day prescribed by law for the filing of such return, including any extensions of the time for such filing.
History.—s. 19, ch. 71-359; s. 63, ch. 91-112; s. 30, ch. 92-320.
Note.—Former s. 214.41.
2023 Florida Statutes › Title XIV - Taxation and Finance › Chapter 220 - Income Tax Code › Part IX - Penalties, Interest, and Enforcement (Ss. 220.801-220.829) › 220.805 - Assessment of penalties.

220.805 Assessment of penalties.—The penalties provided by this part shall be paid upon notice and demand and shall be assessed, collected, and paid in the same manner as taxes. Any reference in this chapter to the tax imposed by this chapter shall be deemed a reference to penalties provided by this part.
History.—s. 19, ch. 71-359; s. 64, ch. 91-112.
Note.—Former s. 214.42.
2023 Florida Statutes › Title XIV - Taxation and Finance › Chapter 220 - Income Tax Code › Part IX - Penalties, Interest, and Enforcement (Ss. 220.801-220.829) › 220.807 - Determination of rate of interest.

220.807 Determination of rate of interest.—
(1) The annual rate of interest applicable to this chapter shall be the adjusted rate established by the executive director of the Department of Revenue under subsection (2), except that the annual rate of interest shall never be greater than 12 percent.
(2) If the adjusted prime rate charged by banks, rounded to the nearest full percent, plus 4 percentage points, during either:
(a) The 6-month period ending on September 30 of any calendar year; or
(b) The 6-month period ending on March 31 of any calendar year,
differs from the interest rate in effect on either such date, the executive director of the Department of Revenue shall, within 20 days, establish an adjusted rate of interest equal to such adjusted prime rate plus 4 percentage points.
(3) An adjusted rate of interest established under this section shall become effective:
(a) On January 1 of the succeeding year, if based upon the adjusted prime rate plus 4 percentage points for the 6-month period ending on September 30; or
(b) On July 1 of the same calendar year, if based upon the adjusted prime rate plus 4 percentage points for the 6-month period ending on March 31.
(4) For the purposes of this section, “adjusted prime rate charged by banks” means the average predominant prime rate quoted by commercial banks to large business, as determined by the Board of Governors of the Federal Reserve System.
(5) Once established, an adjusted rate of interest shall remain in effect until an adjustment is made under subsection (2).
History.—s. 2, ch. 86-121; s. 65, ch. 91-112; s. 4, ch. 2003-395.
Note.—Former s. 214.425.