Florida Statute 220.221 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 220
INCOME TAX CODE

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F.S. 220.221

220.221 Returns; signing and verification.—

(1) A return or notice required of a taxpayer shall be signed by an officer duly authorized so to act or, in the case of a return or notice made by a fiduciary under s. 220.22(3), by the fiduciary. The fact that an officer or fiduciary has signed a return or notice shall be prima facie evidence that the individual was authorized to sign such document on behalf of the taxpayer.

(2) A return or notice for a partnership shall be signed by any one of the general partners, and the fact that a partner has signed a return or notice shall be prima facie evidence that such partner was authorized to sign such document on behalf of the partnership.

(3) Each return or notice required to be filed under this code shall be verified by a declaration that it is made under the penalties of perjury, and if prepared by someone other than the taxpayer the return shall also contain a declaration by the preparer that it was prepared on the basis of all information of which the preparer had knowledge.

History.—s. 1, ch. 71-984; s. 31, ch. 99-208.

F.S. 220.221 on Google Scholar

F.S. 220.221 on Casetext

Amendments to 220.221

Arrestable Offenses / Crimes under Fla. Stat. 220.221

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 220.221.

Annotations, Discussions, Cases:

Cases Citing Statute 220.221

Total Results: 20

Addiel Chavez v. Department of Revenue, Child Support Program, and Mileidys Osoria Dumet

Court: District Court of Appeal of Florida | Date Filed: 2024-08-21

Snippet: Dep’t of Revenue Child Support Program, 306 So. 3d 220, 221 (Fla. 3d DCA 2020) (“By waiving his right to

PASCO COUNTY, FLORIDA v. GAMBLE, GAMBLE

Court: District Court of Appeal of Florida | Date Filed: 2024-06-26

Snippet: (citing Ford Motor Co. v. Averill, 355 So. 2d 220, 221 (Fla. 1st DCA 1978))). 2 Pasco County argues

MICHAEL L. WAITE v. STATE OF FLORIDA

Court: District Court of Appeal of Florida | Date Filed: 2024-04-12

Snippet: of business. Morningstar v. State, 428 So. 2d 220, 221 (Fla. 1982). Moreover, individuals conducting

STATE OF FLORIDA v. JAMAL SANDERS

Court: District Court of Appeal of Florida | Date Filed: 2023-11-15

Snippet: (Fla. 1976) (quoting Lackos v. State, 326 So. 2d 220, 221 (Fla. 2d DCA 1976)). "A defendant is entitled

Citizens of the State of Florida, etc. v. Gary F. Clark, etc.

Court: Supreme Court of Florida | Date Filed: 2023-11-09

Snippet: Dep’t of Rev. Child Support Program, 306 So. 3d 220, 221 (Fla. 3d DCA 2020) (discussing preservation requirement

JANEPSY CARBALLO v. THE STATE OF FLORIDA

Court: District Court of Appeal of Florida | Date Filed: 2023-01-25

Snippet: discretion of counsel.’” Reynolds v. State, 227 So. 3d 220, 221 7 (Fla

JANEPSY CARBALLO v. THE STATE OF FLORIDA

Court: District Court of Appeal of Florida | Date Filed: 2022-11-30

Snippet: discretion of counsel.’” Reynolds v. State, 227 So. 3d 220, 221 (Fla. 5th DCA 2017) (quoting Hannon v. State

ADNELL RAFAEL REYES vs STATE OF FLORIDA

Court: District Court of Appeal of Florida | Date Filed: 2022-07-01

Snippet: Id. at 1197; Reynolds v. State, 227 So. 3d 220, 221 (Fla. 5th DCA 2017). Here, it cannot be

LUZ MERY CANON v. FERRIS ZIADIE

Court: District Court of Appeal of Florida | Date Filed: 2021-09-15

Snippet: Inc. v. Villaggio Di Las Olas, Inc., 915 So. 2d 220, 221–22 (Fla. 4th DCA 2005) (“Unlike the pleading requirements

GRAPE LEAF CAPITAL, INC. v. NATHALY LAFONTANT, etc.

Court: District Court of Appeal of Florida | Date Filed: 2021-03-24

Snippet: LLC v. Carter & Assocs., LLC, 905 So. 2d 220, 221 (Fla. 1st DCA 2005) (holding: “If documents are

Xavier Young v. State of Florida

Court: District Court of Appeal of Florida | Date Filed: 2019-04-09

Citation: 270 So. 3d 471

Snippet: is permissible. See State v. Hinman, 100 So. 3d 220, 221 (Fla. 3d DCA 2012); State v. Martissa, 18 So.

Rivera v. State

Court: District Court of Appeal of Florida | Date Filed: 2019-02-22

Citation: 264 So. 3d 398

Snippet: (5) and (6). See Reynolds v. State, 227 So.3d 220, 221 (Fla. 5th DCA 2017) ("Generally, a trial court

Rivera v. State

Court: District Court of Appeal of Florida | Date Filed: 2019-02-22

Citation: 264 So. 3d 398

Snippet: (5) and (6). See Reynolds v. State, 227 So.3d 220, 221 (Fla. 5th DCA 2017) ("Generally, a trial court

TYMOTHY RAY MARTIN v. STATE OF FLORIDA

Court: District Court of Appeal of Florida | Date Filed: 2018-05-04

Snippet: retroactively."); Webb v. Webb, 765 So. 2d 220, 221 (Fla. 2d DCA 2000) ("The general rule [of

HUMPHREY IGBERAESE v. VILLAGE OF STONEYBROOK, I I ASSOCIATION, INC.

Court: District Court of Appeal of Florida | Date Filed: 2018-03-28

Citation: 239 So. 3d 1284

Snippet: order." (quoting Smith v. Smith, 169 So. 3d 220, 221 (Fla. 2d DCA 2015))). Consequently

Sedgwick Claims v. Feller

Court: District Court of Appeal of Florida | Date Filed: 2018-01-29

Citation: 243 So. 3d 465

Snippet: produce documents 119, 132, 134, 135, 218-219, 220- 221, 231-232, 360-361, 393-396, and 596-597 as designated

U.S. Bank N.A. v. Holbrook

Court: District Court of Appeal of Florida | Date Filed: 2017-09-15

Citation: 226 So. 3d 363, 2017 WL 4077865, 2017 Fla. App. LEXIS 13084

Snippet: Cf. Maynard v. Miller, 132 Fla, 269, 182 So. 220, 221 (1938) ("It is well settled in this jurisdiction

Librizzi v. Librizzi

Court: District Court of Appeal of Florida | Date Filed: 2017-06-09

Citation: 228 So. 3d 593

Snippet: review the issue. See Smith v. Smith, 169 So.3d 220, 221 (Fla. 2d DCA 2015). Accordingly, the former husband’s

Pulling v. Billmyre Enterprises, Inc.

Court: District Court of Appeal of Florida | Date Filed: 2017-05-26

Citation: 223 So. 3d 1086, 2017 WL 2304262, 2017 Fla. App. LEXIS 7657

Snippet: nonappealable order. See Smith v. Smith, 169 So.3d 220, 221 (Fla. 2d DCA 2015) (“[A]n order which only determines

Lally Orange Buick Pontiac GMC, Inc. v. Sandhu

Court: District Court of Appeal of Florida | Date Filed: 2016-12-22

Citation: 207 So. 3d 981, 2016 Fla. App. LEXIS 18782

Snippet: Packaging, Indus. Inc., 267 A.D.2d 384, 700 N.Y.S.2d 220, 221 (N.Y. Sup. Ct. 1999)). Here, however, the trial