Florida Statutes
Fla. Stat. § 220.221 (2025)
Returns; signing and verification.
✓ 2025 Florida Statutes — current through the 2025 Regular Session
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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.
Notes of Decisions
Cited in 1
case, 1991–1991 · leading case: State v. Long, 50 Fla. Supp. 2d 144 (Fla. Okaloosa Cty. Ct. 1991).
State v. Long, 50 Fla. Supp. 2d 144 (Fla. Okaloosa Cty. Ct. 1991). “06(4)(b) application for license to carry concealed weapon; FS § 220.221 corporate income tax return; FS § 943.”
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