Florida Statutes
Fla. Stat. § 213.35 (2025)
Books and records.
✓ 2025 Florida Statutes — current through the 2025 Regular Session
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213.35 Books and records.—Each person required by law to perform any act in the administration of any tax enumerated in s. 72.011 shall keep suitable books and records relating to that tax, such as invoices, bills of lading, and other pertinent records and papers, and shall preserve such books and records until expiration of the time within which the department may make an assessment with respect to that tax pursuant to s. 95.091(3).