Florida Statutes
Fla. Stat. § 72.041 (2025)
Tax liabilities arising under the laws of other states.
✓ 2025 Florida Statutes — current through the 2025 Regular Session
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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.
Notes of Decisions
Cited in 3
cases, 2002–2010 · leading case: New York State Dept. of Taxation v. Patafio, 829 So. 2d 314 (Fla. 5th DCA 2002).
New York State Dept. of Taxation v. Patafio, 829 So. 2d 314 (Fla. 5th DCA 2002). “[2] Instead, NYS sought to enforce its tax warrants pursuant to section 72.041, Florida Statutes (1995). [3] Section 72.”
Ny State Dept. of Tax. & Fin. v. Klein, 852 So. 2d 866 (Fla. 4th DCA 2003). “However, the trial court disagreed and found that the twenty-year statute of limitations applies only to enforcement of tax warrants issued to and enforced by the State of Florida.”
State v. Hanson, 36 So. 3d 879 (Fla. 5th DCA 2010). “Appellee filed a motion to vacate the foreign judgment, arguing that its enforcement was contrary to Florida’s public policy as set forth in section 72.041, Florida Statutes (2008). Section 72.”
— 72.041(2) — 1 case
Ny State Dept. of Tax. & Fin. v. Klein, 852 So. 2d 866 (Fla. 4th DCA 2003). “However, the trial court disagreed and found that the twenty-year statute of limitations applies only to enforcement of tax warrants issued to and enforced by the State of Florida.”
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