The 2023 Florida Statutes (including Special Session C)

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 from cite.case.law:

STATE v. M. HANSON,, 36 So. 3d 879 (Fla. Dist. Ct. App. 2010)

. . . judgment, arguing that its enforcement was contrary to Florida’s public policy as set forth in section 72.041 . . . Section 72.041 is entitled “Tax liabilities arising under the laws of other states,” and provides that . . . Appellee asserted that only foreign judgments based on those taxes enumerated in section 72.041 are enforceable . . . We also agree that the lower court misinterpreted section 72.041 to establish the public policy of Florida . . . Section 72.041 merely provides conditions under which another state’s imposed sales, use, corporate income . . .

NEW YORK STATE DEPARTMENT OF TAXATION AND FINANCE, v. KLEIN,, 852 So. 2d 866 (Fla. Dist. Ct. App. 2003)

. . . On August 31, 2001, appellant filed a complaint, pursuant to section 72.041(2), Florida Statutes (2001 . . . Appellant filed suit in Florida to enforce its tax warrants or judgments pursuant to section 72.041, . . . Patafio, the court noted that New York State sought to enforce its tax warrants pursuant to section 72.041 . . . The fifth district then held: Because section 72.041 does not include a statute of limitations provision . . . of whether section 95.091(l)(b), Florida Statutes (2001), applies to an action brought under section 72.041 . . .

NEW YORK STATE DEPARTMENT OF TAXATION, v. J. PATAFIO, JR., 829 So. 2d 314 (Fla. Dist. Ct. App. 2002)

. . . Instead, NYS sought to enforce its tax warrants pursuant to section 72.041, Florida Statutes (1995). . . . Section 72.041 allows states within the United States to bring actions in Florida to enforce certain . . . Because section 72.041 does not include a statute of limitations provision upon which courts, judgment . . . sections 55.501-55.509, Florida Statutes (2001), because NYS did not bring its action under this Act. . 72.041 . . . It remains to be seen whether, pursuant to an enforcement of judgment action brought under section 72.041 . . .