Florida Statute 72.041 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title VI
CIVIL PRACTICE AND PROCEDURE

Chapter 72
TAX MATTERS

View Entire Chapter

F.S. 72.041

72.041 Tax liabilities arising under the laws of other states.—Actions to enforce lawfully imposed sales, use, and corporate income taxes and motor and other fuel taxes of another state may be brought in a court of this state under the following conditions:

(1) The state seeking to institute an action for the collection, assessment, or enforcement of a lawfully imposed tax must have extended a like courtesy to this state;

(2) Venue for any action under this section shall be the circuit court of the county in which the defendant resides;

(3) This section does not apply to the enforcement of tax warrants of another state unless the warrant has been obtained as a result of a judgment entered by a court of competent jurisdiction in the taxing state or unless the courts of the state seeking to enforce its warrant allow the enforcement of the warrants issued by the Department of Revenue pursuant to chapters 206, 212, 213, and 220; and

(4) All tax liabilities owing to this state or any of its subdivisions shall be paid first and shall be prior in right to any tax liability arising under the laws of other states.

History.—s. 45, ch. 85-342; s. 35, ch. 86-152; s. 101, ch. 90-136; s. 12, ch. 90-351; s. 86, ch. 91-112; s. 127, ch. 95-417; s. 3, ch. 2011-76.

F.S. 72.041 on Google Scholar

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Amendments to 72.041

Arrestable Offenses / Crimes under Fla. Stat. 72.041

Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 72.041.

Annotations, Discussions, Cases:

Cases Citing Statute 72.041

Total Results: 10

State v. Hanson

Court: District Court of Appeal of Florida | Date Filed: 2010-06-04

Citation: 36 So. 3d 879, 2010 Fla. App. LEXIS 7709, 2010 WL 2217908

Snippet: policy as set forth in section 72.041, Florida Statutes (2008). Section 72.041 is entitled "Tax liabilities

NY STATE DEPT. OF TAX. AND FIN. v. Klein

Court: District Court of Appeal of Florida | Date Filed: 2003-07-09

Citation: 852 So. 2d 866, 2003 WL 21537334

Snippet: appellant filed a complaint, pursuant to section 72.041(2), Florida Statutes (2001), to enforce six foreign

New York State Dept. of Taxation v. Patafio

Court: District Court of Appeal of Florida | Date Filed: 2002-10-25

Citation: 829 So. 2d 314, 2002 Fla. App. LEXIS 15566, 2002 WL 31396460

Snippet: warrants pursuant to section 72.041, Florida Statutes (1995).[3] Section 72.041 allows states within the

Frazier v. State

Court: District Court of Appeal of Florida | Date Filed: 1986-05-16

Citation: 488 So. 2d 166, 11 Fla. L. Weekly 1152, 1986 Fla. App. LEXIS 7894

Snippet: citing Edgington v. U.S., 164 U.S. 361, 17 S.Ct. 72, 41 L.Ed. 467 (1896). That case held that character

Ago

Court: Florida Attorney General Reports | Date Filed: 1980-01-10

Snippet: these areas.' (Emphasis supplied.) See also AGO's 072-41 (which concluded that the Legislature is powerless

Ago

Court: Florida Attorney General Reports | Date Filed: 1978-12-29

Snippet: (which subsection had been added by s. 1 of Ch. 72-41, Laws of Florida), was amended so as to authorize

The Florida Bar v. Ryan

Court: Supreme Court of Florida | Date Filed: 1977-11-30

Citation: 352 So. 2d 1174

Snippet: District of Florida, Jacksonville Division, Case # 72-41-Cr-J. "3. The information charged Respondent's gross

Thomas v. State

Court: District Court of Appeal of Florida | Date Filed: 1972-12-13

Citation: 270 So. 2d 43

Snippet: PIERCE, Chief Judge. In this case appellant Aaron T. Thomas was informed against in the Hillsborough County Court of Record for the offense of robbery. Upon plea of not guilty he was tried before a jury, was convicted, and was sentenced to serve a sentence of 99 years in the State Prison. Notice of Appeal was filed to review said conviction, but thereafter the local Public Defender, appointed by the Court to represent him on the appeal, filed in this Court his brief on behalf of Thomas wherein he

Cosentino v. Elson

Court: District Court of Appeal of Florida | Date Filed: 1972-06-20

Citation: 263 So. 2d 253, 1972 Fla. App. LEXIS 6599

Snippet: PER CURIAM. The order of the trial court, here under review, be and the same is hereby affirmed. Funds in escrow are not subject to garnishment [see: 6 Am.Jur.2d, Attachment and Garnishment, § 125; 28 Am.Jur.2d, Escrow, § 10; 38 C.J.S. Garnishment § 77c(l); Anno. 10 A.L.R. 741] except where all conditions of the escrow had been completed and the funds without dispute are due to a judgment debtor. Affirmed.

Smith v. Earwood

Court: District Court of Appeal of Florida | Date Filed: 1972-02-17

Citation: 258 So. 2d 354, 1972 Fla. App. LEXIS 7992

Snippet: Appeal from Circuit Court, Orange County; Parker Lee McDonald, Judge. Appeal quashed.