Florida Statute 220.22 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 220
INCOME TAX CODE

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F.S. 220.22

220.22 Returns; filing requirement.—

(1) A return with respect to the tax imposed by this code shall be made by every taxpayer for each taxable year in which such taxpayer either is liable for tax under this code or is required to make a federal income tax return, regardless of whether such taxpayer is liable for tax under this code.

(2) Every Florida partnership having any partner subject to tax under this code, shall make an information return setting forth:

(a) All items of income, gain, loss, and deduction;

(b) The names and addresses of all partners subject to tax hereunder who would be entitled to share in the net income of the partnership if distributed;

(d) Such other pertinent information as the department may by form or regulation prescribe.

(3) Whenever a receiver, trustee in bankruptcy, or assignee, by order of law or otherwise, has possession of or holds title to all or substantially all of the property or business of a taxpayer, whether or not such property or business is being operated, such receiver, trustee, or assignee shall make the returns and notices required of such taxpayer.

(4) The department shall designate by rule certain not-for-profit entities and others that are not required to file a return under this code, including an initial information return, unless the entities have taxable income as defined in s. 220.13(2). These entities shall include subchapter S corporations, tax-exempt entities, and others that do not usually owe federal income tax.

History.—s. 1, ch. 71-984; s. 3, ch. 98-100; s. 8, ch. 98-101; s. 43, ch. 2002-218.

F.S. 220.22 on Google Scholar

F.S. 220.22 on Casetext

Amendments to 220.22

Arrestable Offenses / Crimes under Fla. Stat. 220.22

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 220.22.

Annotations, Discussions, Cases:

Cases Citing Statute 220.22

Total Results: 5

Eady v. State

Court: District Court of Appeal of Florida | Date Filed: 2017-10-20

Citation: 229 So. 3d 434

Snippet: 2016) (citing, inter alia, Little, 111 So.3d at 220-22; Dorsey v. State, 149 So.3d 144, 147 (Fla. 4th

Dinuro Investments, LLC v. Camacho

Court: District Court of Appeal of Florida | Date Filed: 2014-07-09

Citation: 141 So. 3d 731, 2014 WL 3290609, 2014 Fla. App. LEXIS 10511

Snippet: Shareholder Litigation?, 35 J. Corp. L. 215, 220-22 (2009). We briefly explain each of these approaches

Rigterink v. State

Court: Supreme Court of Florida | Date Filed: 2011-06-16

Citation: 66 So. 3d 866, 36 Fla. L. Weekly Supp. 273, 2011 Fla. LEXIS 1343, 2011 WL 2374188

Snippet: forth in Traylor. See, e.g., Miller, 42 So.3d at 220-22 (stating that this Court derived how police are

Owen v. Department of Revenue

Court: District Court of Appeal of Florida | Date Filed: 1992-04-15

Citation: 597 So. 2d 380, 1992 Fla. App. LEXIS 4484

Snippet: We agree with appellee that Sections 221.04(1), 220.22(1), 214.40(2), and 214.40(4), Florida Statutes

Western Acc. Co. v. St. Dept. of Rev.

Court: District Court of Appeal of Florida | Date Filed: 1985-06-13

Citation: 472 So. 2d 497, 10 Fla. L. Weekly 1500

Snippet: penalty shall be added to the deficiency. Section 220.22, Florida Statutes, provides that "[a] return with