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Florida Statute 220.12 | Lawyer Caselaw & Research
Link to State of Florida Official Statute
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F.S. 220.12 Case Law from Google Scholar Google Search for Amendments to 220.12

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE
Chapter 220
INCOME TAX CODE
View Entire Chapter
F.S. 220.12
220.12 “Net income” defined.For purposes of this code, a taxpayer’s net income for a taxable year shall be its adjusted federal income, or that share of its adjusted federal income for such year which is apportioned to this state under s. 220.15, plus nonbusiness income allocated to this state pursuant to s. 220.16, less the exemption allowed by s. 220.14.
History.s. 1, ch. 71-984; s. 23, ch. 83-349; s. 4, ch. 85-118; s. 14, ch. 90-203; s. 92, ch. 91-112; s. 36, ch. 96-397; s. 3, ch. 98-293.

F.S. 220.12 on Google Scholar

F.S. 220.12 on Casetext

Amendments to 220.12


Arrestable Offenses / Crimes under Fla. Stat. 220.12
Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 220.12.



Annotations, Discussions, Cases:

Cases Citing Statute 220.12

Total Results: 14

State of Florida Department of Revenue v. Verizon Communications Inc. & Affiliates, foreign corporations

Court: District Court of Appeal of Florida | Date Filed: 2024-02-28

Snippet: determine the “adjusted federal income.” See §§ 220.12-.13, Fla. Stat. The taxpayer and the Department

State Farm Mutual Automobile Insurance Company v. Florida Department of Revenue

Court: District Court of Appeal of Florida | Date Filed: 2024-01-17

Snippet: the corporation’s “adjusted federal income.” § 220.12, Fla. Stat. The terminology used by the Legislature

Bernard Egan & Co. v. State, Dept. of Rev.

Court: District Court of Appeal of Florida | Date Filed: 2000-08-16

Citation: 769 So. 2d 1060, 2000 WL 1154038

Snippet: and making certain statutory adjustments. See §§ 220.12,.13, Fla. Stat. (1997). Pursuant to the Internal

Barnett Banks, Inc. v. Department of Revenue

Court: District Court of Appeal of Florida | Date Filed: 1999-08-10

Citation: 738 So. 2d 502, 1999 Fla. App. LEXIS 10633, 1999 WL 594267

Snippet: income tax purposes for that year. See §§ 220.11, 220.12, & 220.13, Fla. Stat. (1997). If the amount of

Dept. of Revenue v. First Union Nat. Bk.

Court: Supreme Court of Florida | Date Filed: 1987-09-24

Citation: 513 So. 2d 114, 12 Fla. L. Weekly 489, 1987 Fla. LEXIS 2717

Snippet: prescribed for the proration of net income under s. 220.12(2). (2) The tax imposed by this section shall be

First Un. Nat. Bk. v. Fla. Dept. of Rev.

Court: District Court of Appeal of Florida | Date Filed: 1987-02-05

Citation: 502 So. 2d 964

Snippet: prescribed *965 for the proration of net income under s. 220.12(2). (2) The tax imposed by this section shall be

Department of Revenue v. Parker Banana Co.

Court: District Court of Appeal of Florida | Date Filed: 1980-12-24

Citation: 391 So. 2d 762

Snippet: Corporate Income Tax Law are sections 220.11(1), 220.12(1), 220.15 and 214.71(3), Florida Statutes. The

Department of Revenue v. Brunner Enterprises, Inc.

Court: Supreme Court of Florida | Date Filed: 1980-11-20

Citation: 390 So. 2d 713, 1980 Fla. LEXIS 4434

Snippet: tax base, i. e., the federal taxable income. §§ 220.12, 220.13, Fla.Stat. (1973). The second portion of

Buchwald Enterprises, Inc. v. Florida Department of Revenue

Court: District Court of Appeal of Florida | Date Filed: 1979-10-02

Citation: 375 So. 2d 861, 1979 Fla. App. LEXIS 15862

Snippet: be prospective in effect only . . . ” In Section 220.12(1) “net income” is defined as: “For the purposes

Roger Dean Enterprises, Inc. v. Department of Rev.

Court: District Court of Appeal of Florida | Date Filed: 1978-12-27

Citation: 371 So. 2d 101

Snippet: that the sale date was April 1971. [3] Section 220.12(1), Florida Statutes (1973). [4] Sections 220

Stan Musial & Biggie's, Inc. v. State, Department of Revenue

Court: District Court of Appeal of Florida | Date Filed: 1978-09-25

Citation: 363 So. 2d 375, 1978 Fla. App. LEXIS 16789

Snippet: annual exemption allowed by Section 220.14. Section 220.12(1). Section 220.15 provides that adjusted federal

CLEARWATER FEDERAL SAV. & LOAN ASS'N v. Dept. of Rev.

Court: District Court of Appeal of Florida | Date Filed: 1977-10-21

Citation: 350 So. 2d 1134

Snippet: point "adjusted federal income." Fla. Stat. Section 220.12(1). Therefore, they posit that where the income

Heftler Construction Co. & Sub. v. Depart. of Rev.

Court: District Court of Appeal of Florida | Date Filed: 1976-06-22

Citation: 334 So. 2d 129

Snippet: the annual exemption allowed by § 220.14. F.S. § 220.12(1). Thus, `adjusted federal income' is the beginning

Robinson v. State

Court: Supreme Court of Florida | Date Filed: 1905-06-15

Citation: 50 Fla. 115

Snippet: 822; Ferrell v. State, 45 Fla. 26, 34 South. Rep. 220; 12 Cyc. 559. The only other assignment of error is