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Florida Statutes
XIV
Chapter 220
Fla. Stat. ch. 220
Income Tax Code
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220.02
Legislative intent
220.03
Definitions
220.11
Tax imposed
220.1105
Tax imposed; automatic refunds and downward adjustments to tax rates
220.12
“Net income” defined
220.13
“Adjusted federal income” defined
220.131
Adjusted federal income; affiliated groups
220.14
Exemption
220.15
Apportionment of adjusted federal income
220.151
Apportionment; methods for special industries
220.152
Apportionment; other methods
220.153
Apportionment by sales factor
220.16
Allocation of nonbusiness income
220.181
Enterprise zone jobs credit
220.182
Enterprise zone property tax credit
220.183
Community contribution tax credit
220.184
Hazardous waste facility tax credit
220.1845
Contaminated site rehabilitation tax credit
220.185
State housing tax credit
220.186
Credit for Florida alternative minimum tax
220.1875
Credit for contributions to eligible nonprofit scholarship-funding organizations
220.1876
Credit for contributions to the New Worlds Reading Initiative
220.1877
Credit for contributions to eligible charitable organizations
220.18775
Credit for contributions to eligible charitable organizations for the Home Away From Home Tax Credit
220.1878
Credit for contributions to the Live Local Program
220.1895
Rural Job Tax Credit and Urban High-Crime Area Job Tax Credit
220.19
Child care tax credits
220.191
Capital investment tax credit
220.1915
Credit for qualified railroad reconstruction or replacement expenditures
220.195
Emergency excise tax credit
220.196
Research and development tax credit
220.198
Experiential learning tax credit program
220.199
Residential graywater system tax credit
220.1991
Credit for manufacturing of human breast milk derived human milk fortifiers
220.1992
Individuals with Unique Abilities Tax Credit Program
220.21
Returns and records; regulations
220.211
Penalties; incomplete return
220.22
Returns; filing requirement
220.221
Returns; signing and verification
220.222
Returns; time and place for filing
220.23
Federal returns
220.24
Declaration of estimated tax
220.241
Declaration; time for filing
220.242
Declaration as return
220.31
Payments; due date
220.32
Payments of tentative tax
220.33
Payments of estimated tax
220.34
Special rules relating to estimated tax
220.41
Taxable year
220.42
Methods of accounting
220.43
Reference to federal determinations
220.44
Adjustments
220.51
Promulgation of rules and regulations
220.52
Arrangement and captions
220.54
Administration of law
220.62
Definitions
220.63
Franchise tax imposed on banks and savings associations
220.64
Other provisions applicable to franchise tax
220.65
Discharge of tax liability
220.701
Collection authority
220.703
Assessment
220.705
Limitation on assessment
220.707
Notice and demand
220.709
Deficiency determinations
220.711
Notice of deficiency
220.713
Assessment after notice
220.715
Waiver of restrictions on assessment
220.717
Protest of proposed assessment
220.719
Jeopardy assessments
220.721
Overpayments; credits
220.723
Overpayments; interest
220.725
Overpayments; refunds
220.727
Limitations on claims for refund
220.731
Investigations
220.733
Actions to recover taxes
220.735
Production of witnesses and records
220.737
Amounts less than $1
220.739
Procedure for notices
220.801
Penalties; failure to timely file returns
220.803
Penalties; failure to pay tax
220.805
Assessment of penalties
220.807
Determination of rate of interest
220.809
Interest on deficiencies
220.813
Liens; attachment and notice
220.815
Liens; priority and filing
220.819
Liens; release
220.821
Liens; certificates of release
220.823
Liens; costs
220.825
Liens; foreclosure
220.827
Collection procedures
220.829
Liability of transferees
220.901
Willful and fraudulent acts
220.903
Willful failure to pay over
220.905
Aiding and abetting
220.18
Gasohol development tax incentive credit
Repealed
220.27
Additional required information
Repealed
220.68
Credit against tax
Repealed
220.187
Credits for contributions to nonprofit scholarship-funding organizations
Repealed
220.188
Export finance corporation investment credit
Repealed
220.192
Renewable energy technologies investment tax credit
Repealed
220.193
Florida renewable energy production credit
Repealed
220.194
Corporate income tax credits for spaceflight projects
Repealed
220.331
Estimated tax payments; effect of s. 220.187
Repealed
220.1501
Rulemaking authority to implement s. 220.15(2)(c), (4)(c), and (8)
Repealed
220.1896
Jobs for the Unemployed Tax Credit Program
Repealed
220.1899
Entertainment industry tax credit
Repealed