Florida Statute 213.35 - Full Text and Legal Analysis

The 2025 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 213
STATE REVENUE LAWS: GENERAL PROVISIONS

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F.S. 213.35

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).

History.—s. 6, ch. 88-119.

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Amendments to 213.35

Annotations, Discussions, Cases:

Cases Citing Statute 213.35

Total Results: 1

Hall v. Holland

47 So. 2d 889, 1950 Fla. LEXIS 1102

Supreme Court of Florida | Filed: Oct 6, 1950 | Docket: 1384336

Cited 50 times | Published

dangerous conditions, Restatement of Torts, Section 213; 35 Am.Jur., page 612; Haefeli v. Woodrich Engineering