Florida Statute 196.021 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 196
EXEMPTION

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F.S. 196.021

196.021 Tax returns to show all exemptions and claims.—In making tangible personal property tax returns under this chapter it shall be the duty of the taxpayer to completely disclose and claim any and all lawful or constitutional exemptions from taxation to which the taxpayer may be entitled or which he or she may desire to claim in respect to taxable tangible personal property. The failure to disclose and include such exemptions, if any, in a tangible personal property tax return made under this chapter shall be deemed a waiver of the same on the part of the taxpayer and no such exemption or claim thereof shall thereafter be allowed for that tax year.

History.—s. 14, ch. 20723, 1941; ss. 1, 2, ch. 69-55; s. 991, ch. 95-147.

Note.—Former s. 200.15.

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Amendments to 196.021

Arrestable Offenses / Crimes under Fla. Stat. 196.021

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 196.021.

Annotations, Discussions, Cases:

Cases Citing Statute 196.021

Total Results: 3

Ago

Court: Fla. Att'y Gen. | Date Filed: 1974-08-06T00:53:00-07:00

Snippet: exemption are provided in Ch. 196, F.S. See ss. 196.021, 196.192,196.195, and 196.196. Under the above

Malone v. Meres

Court: Fla. | Date Filed: 1926-04-30T00:00:00-08:00

Citation: 109 So. 677, 91 Fla. 709

Snippet: 149,15 South. Rep. 775; 12 Ency. Pl. Pr. 187, 196; 21 C. J. 166; People ex rel. Gaynor v. McKane, 28

Sloan v. State

Court: Fla. | Date Filed: 1915-07-13T00:00:00-08:00

Citation: 70 Fla. 163, 1915 Fla. LEXIS 239, 69 So. 871

Snippet: People, 80 N. Y. 500; People v. Giblin, 115 N. Y. 196, 21 N. E. Rep. 1062; People v. Flanigan, 174 N. Y.