Florida Statute 72.041 - Full Text and Legal Analysis

The 2025 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.

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Amendments to 72.041

Annotations, Discussions, Cases:

Cases Citing Statute 72.041

Total Results: 3

New York State Dept. of Taxation v. Patafio

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

District Court of Appeal of Florida | Filed: Oct 25, 2002 | Docket: 1733619

Cited 9 times | Published

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

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

852 So. 2d 866, 2003 WL 21537334

District Court of Appeal of Florida | Filed: Jul 9, 2003 | Docket: 1711017

Cited 1 times | Published

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

State v. Hanson

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

District Court of Appeal of Florida | Filed: Jun 4, 2010 | Docket: 2411114

Published

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