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

F.S. 72.041 on Casetext

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: Fla. Dist. Ct. App. | Date Filed: 2010-06-04T00:00:00-07:00

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…judgments based on those taxes enumerated in section 72.041 are enforceable in Florida, and that because Appellant…agree that the lower court misinterpreted section 72.041 to establish the public policy of Florida with …enforcing tax liabilities from other states. Section 72.041 merely provides conditions under which another

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

Court: Fla. Dist. Ct. App. | Date Filed: 2003-07-09T00:53:00-07:00

Citation: 852 So. 2d 866

Snippet: pursuant to section 72.041. The fifth district then held: Because section 72.041 does not include a statute…appellant filed a complaint, pursuant to section 72.041(2), Florida Statutes (2001), to enforce six foreign…(2)(a) applies to actions brought under section 72.041. In addition, the trial court determined that, …its tax warrants or judgments pursuant to section 72.041, which states: Actions to enforce lawfully imposed…2001), applies to an action brought under section 72.041, and asserts that section 95.091(1)(b) is applicable

New York State Dept. of Taxation v. Patafio

Court: Fla. Dist. Ct. App. | Date Filed: 2002-10-25T00:53:00-07:00

Citation: 829 So. 2d 314

Snippet: warrants pursuant to section 72.041, Florida Statutes (1995).[3] Section 72.041 allows states within the …lawfully imposed taxes.[4] Because *317 section 72.041 does not include a statute of limitations provision…enforcement of judgment action brought under section 72.041, as this one was, or pursuant to suits under the…NYS did not bring its action under this Act. [3] 72.041. Tax liabilities arising under the laws of other

Frazier v. State

Court: Fla. Dist. Ct. App. | Date Filed: 1986-05-16T00:00:00-07:00

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: Fla. Att'y Gen. | Date Filed: 1980-01-09T23:53:00-08:00

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

Ago

Court: Fla. Att'y Gen. | Date Filed: 1978-12-28T23:53:00-08:00

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: Fla. | Date Filed: 1977-11-29T23:53:00-08:00

Citation: 352 So. 2d 1174

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

Thomas v. State

Court: Fla. Dist. Ct. App. | Date Filed: 1972-12-13T00:00:00-08:00

Citation: 270 So. 2d 43

Snippet: Affirmed. LILES and MANN, JJ., concur. No. 72-41 District Court of Appeal of Florida fladistctapp

Cosentino v. Elson

Court: Fla. Dist. Ct. App. | Date Filed: 1972-06-20T00:00:00-07:00

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

Snippet: due to a judgment debtor. Affirmed. No. 72-41 District Court of Appeal of Florida fladistctapp

Smith v. Earwood

Court: Fla. Dist. Ct. App. | Date Filed: 1972-02-17T00:00:00-08:00

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

Snippet: Lee McDonald, Judge. Appeal quashed. No. 72-41 District Court of Appeal of Florida fladistctapp