Chapter 220 INCOME TAX CODE
- PART I TITLE; LEGISLATIVE INTENT; DEFINITIONS(ss. 220.02, 220.03)
- PART II TAX IMPOSED; APPORTIONMENT(ss. 220.11-220.193)
- 220.11 Tax imposed.
- 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.
- 220.1501 Rulemaking authority to implement s. 220.15(2)(c), (4)(c), and (8).
- 220.151 Apportionment; methods for special industries.
- 220.152 Apportionment; other methods.
- 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.
- 220.1895 Rural Job Tax Credit and Urban High-Crime Area Job Tax Credit.
- 220.1896 Jobs for the Unemployed Tax Credit Program.
- 220.1899 Entertainment industry tax credit.
- 220.19 Child care tax credits.
- 220.191 Capital investment tax credit.
- 220.192 Renewable energy technologies investment tax credit.
- 220.193 Florida renewable energy production credit.
- PART III RETURNS; DECLARATIONS; RECORDS(ss. 220.21-220.242)
- 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.
- PART IV PAYMENTS(ss. 220.31-220.34)
- PART IX PENALTIES, INTEREST, AND ENFORCEMENT(ss. 220.801-220.829)
- 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.
- PART V ACCOUNTING(ss. 220.41-220.44)
- PART VI MISCELLANEOUS PROVISIONS(ss. 220.51-220.54)
- PART VII SPECIAL RULES RELATING TO TAXATION OF BANKS ANDSAVINGS ASSOCIATIONS(ss. 220.62-220.65)
- PART VIII ADMINISTRATIVE PROCEDURES AND JUDICIAL REVIEW(ss. 220.701-220.739)
- 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.
- PART X TAX CRIMES(ss. 220.901-220.905)