Florida Statute 213.37 - 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. 213.37

213.37 Authority to require sworn statements.—

(1) The Department of Revenue may require verification of exemption applications, refund applications, and tax returns relevant to administration of the revenue laws of this state.

(2) Verification shall be accomplished as provided in s. 92.525(1)(c) and subject to the provisions of s. 92.525(3).

History.—s. 40, ch. 91-112; s. 56, ch. 2025-208.

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Amendments to 213.37

Annotations, Discussions, Cases:

Cases Citing Statute 213.37

Total Results: 2

Mrs. Lizzie Beatrice Easterwood v. Csx Transportation, Inc.

933 F.2d 1548, 1991 U.S. App. LEXIS 12731, 1991 WL 92953

Court of Appeals for the Eleventh Circuit | Filed: Jun 20, 1991 | Docket: 91354

Cited 62 times | Published

claim to be partially pre-empted. Under 49 C.F.R. § 213.37 (1990), track owners must keep vegetation on or

Scott v. Seaboard System Railroad

578 So. 2d 499, 1991 Fla. App. LEXIS 3787, 1991 WL 63760

District Court of Appeal of Florida | Filed: Apr 26, 1991 | Docket: 64658282

Published

the jury regarding federal regulation, 49 C.F.R. § 213.37(c); and, (2) the trial court erred in failing