Florida Statute 220.23 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 220
INCOME TAX CODE

View Entire Chapter

F.S. 220.23

220.23 Federal returns.—

(1) Any taxpayer required to make a return for a taxable year under this code may, at any time that a deficiency could be assessed or a refund claimed under this code in respect of any item reported or properly reportable on such return or any amendment thereof, be required to furnish to the department a true and correct copy of any return which may pertain to such item and which was filed by such taxpayer under the provisions of the Internal Revenue Code.

(2) In the event the taxable income, any item of income or deduction, or the income tax liability reported in a federal income tax return of any taxpayer for any taxable year is adjusted by amendment of such return or as a result of any other recomputation or redetermination of federal taxable income or loss, if such adjustment would affect any item or items entering into the computation of such taxpayer’s net income subject to tax for any taxable year under this code, the following special rules shall apply:

(a) The taxpayer shall notify the department of such adjustment by filing either an amended return or such other report as the department may by regulation prescribe, which return or report:

1. Shall show the taxpayer’s name, address, and employer identification number; the adjustments; the taxpayer’s revised net income subject to tax and revised tax liability under this code; and such other information as the department may by regulation prescribe;

2. Shall be signed by a person required to sign the original return or by a duly authorized representative; and

3. Shall be filed not later than 60 days after such adjustment has been agreed to or finally determined for federal income tax purposes, or after any federal income tax deficiency or refund, abatement, or credit resulting therefrom has been assessed, paid, or collected, whichever shall first occur.

(b) If the amended return or other report filed with the department concedes the accuracy of a federal change or correction, any deficiency in tax under this code resulting therefrom shall be deemed assessed on the date of filing such amended return or report, and such assessment shall be timely, notwithstanding any other provision contained in part VIII of this chapter.

(c) In any case where notification of an adjustment is required under paragraph (a), then notwithstanding any other provision contained in s. 95.091(3):

1. A notice of deficiency may be issued at any time within 5 years after the date such notification is given; or

2. If a taxpayer either fails to notify the department or fails to report a change or correction which is treated in the same manner as if it were a deficiency for federal income tax purposes, a notice of deficiency may be issued at any time;

3. In either case, the amount of any proposed assessment set forth in such notice shall be limited to the amount of any deficiency resulting under this code from recomputation of the taxpayer’s income for the taxable year after giving effect only to the item or items reflected in the adjustment.

Interest in accordance with s. 220.807 is due on the amount of any deficiency from the date fixed for filing the original return for the taxable year, determined without regard to any extension of time for filing the original return, until the date of payment of the deficiency.

(d) In any case when notification of an adjustment is required by paragraph (a), a claim for refund may be filed within 2 years after the date on which such notification was due, regardless of whether such notice was given, notwithstanding any other provision contained in s. 220.727. However, the amount recoverable pursuant to such a claim shall be limited to the amount of any overpayment resulting under this code from recomputation of the taxpayer’s income for the taxable year after giving effect only to the item or items reflected in the adjustment required to be reported.

History.—s. 1, ch. 71-984; s. 57, ch. 87-6; s. 94, ch. 91-112; s. 44, ch. 2002-218.

F.S. 220.23 on Google Scholar

F.S. 220.23 on Casetext

Amendments to 220.23

Arrestable Offenses / Crimes under Fla. Stat. 220.23

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 220.23.

Annotations, Discussions, Cases:

Cases Citing Statute 220.23

Total Results: 17

Anthony Mungin v. State of Florida

Court: Fla. | Date Filed: 2018-11-15T00:00:00-08:00

Citation: 259 So. 3d 716

Snippet: x27;s. Hitchcock , 226 So.3d at 220-23 (Pariente, J., dissenting). Applying

Harry Jones v. State of Florida

Court: Fla. | Date Filed: 2018-10-15T00:00:00-07:00

Citation: 256 So. 3d 801

Snippet: retroactively to cases like Jones's. Id. at 220-23 (Pariente, J., dissenting). Applying Hurst

Bryan Fredrick Jennings v. State of Florida

Court: Fla. | Date Filed: 2018-10-04T00:00:00-07:00

Citation: 265 So. 3d 460

Snippet: See Hitchcock , 226 So.3d at 220-23 (Pariente, J., dissenting); see also

Billy Leon Kearse v. State of Florida

Court: Fla. | Date Filed: 2018-08-30T00:00:00-07:00

Citation: 252 So. 3d 693

Snippet: to cases like Kearse's. Id. at 220-23 (Pariente, *695 J., dissenting). Of

Omar Blanco v. State of Florida

Court: Fla. | Date Filed: 2018-07-19T00:00:00-07:00

Citation: 249 So. 3d 536

Snippet: x27;s. Hitchcock , 226 So.3d at 220-23 (Pariente, J., dissenting). Applying

Scott Mansfield v. State of Florida

Court: Fla. | Date Filed: 2018-07-05T00:00:00-07:00

Citation: 248 So. 3d 59

Snippet: . State , 226 So.3d 216 , 220-23 (Fla.) (Pariente, J., dissenting), cert

Jose Antonio Jimenez v. State of Florida

Court: Fla. | Date Filed: 2018-06-28T00:00:00-07:00

Citation: 247 So. 3d 395

Snippet: opinion in Hitchcock . Id. at 220-23 (Pariente, J., dissenting). Of course, if

James Milton Dailey v. State of Florida

Court: Fla. | Date Filed: 2018-06-26T00:00:00-07:00

Citation: 247 So. 3d 390

Snippet: Hitchcock v. State , 226 So.3d 216 , 220-23 (Fla.) (Pariente, J., dissenting), cert.

Perry Alexander Taylor v. State of Florida

Court: Fla. | Date Filed: 2018-05-03T00:00:00-07:00

Citation: 246 So. 3d 231

Snippet: 2017) ; see Hitchcock v. State , 226 So.3d 216, 220-23 (Fla.) (Pariente, J., dissenting), cert. denied

Richard Eugene Hamilton v. State of Florida

Court: Fla. | Date Filed: 2018-02-08T00:00:00-08:00

Citation: 236 So. 3d 276

Snippet: dissenting); Hitchcock v. State , 226 So.3d 216, 220-23 (Fla.) (Pariente, J., dissenting), cert. denied…Pariente, J., dissenting); Hitchcock , 226 So.3d at 220-23 (Pariente, J., dissenting). SC17-42

Cliff Berry, Inc. v. State

Court: Fla. Dist. Ct. App. | Date Filed: 2012-01-04T00:00:00-08:00

Citation: 116 So. 3d 394, 2012 WL 10846, 2012 Fla. App. LEXIS 37

Snippet: ), and Florida Rule of Criminal Procedure *4173.220.23 At the outset, we observe that Schneir’s changed

Smallwood v. State

Court: Fla. Dist. Ct. App. | Date Filed: 2011-04-29T00:00:00-07:00

Citation: 61 So. 3d 448, 2011 Fla. App. LEXIS 6050, 2011 WL 1599620

Snippet: license and conducted a pat-down search. Id. at 220-23, 94 S.Ct. 467. The officer found a "crumpled

Walton v. State

Court: Fla. | Date Filed: 2009-01-29T00:00:00-08:00

Citation: 3 So. 3d 1000, 34 Fla. L. Weekly Supp. 89, 2009 Fla. LEXIS 136, 2009 WL 196320

Snippet: Tompkins, 994 So.2d at 1082-83; Power, 992 So.2d at 220-23; Schwab, 969 So.2d at 325-26 ("[T]his Court

Barnett Banks, Inc. v. Department of Revenue

Court: Fla. Dist. Ct. App. | Date Filed: 1999-08-10T00:53:00-07:00

Citation: 738 So. 2d 502

Snippet: notification, reflecting the adjustment. See § 220.23(2), Fla. Stat. (1985). If any additional *504 state…determined for federal income tax purposes. See § 220.23(2)(a)3, Fla. Stat. (1985). In this case, appellant…return under this code or a notification under s. 220.23(2) shall, without assessment, notice, or demand…taxable income adjustment notification under section 220.23(2), Florida Statutes. "In statutory construction…fixed for filing of a notification under section 220.23(2), Florida Statutes. "[A] statute should

St. Joe Paper Co. v. Dept. of Revenue

Court: Fla. Dist. Ct. App. | Date Filed: 1984-11-08T23:53:00-08:00

Citation: 460 So. 2d 399

Snippet: 214.14 includes Section 220.23 notification, as the Department contends, Section 220.23(2)(d) is superfluous…each year from 1972 through 1975 and 1977. Section 220.23(2), Florida Statutes (1983), requires a taxpayer…return under this code or a notification under s. 220.23(2) [Florida Statutes (1983)]" shall pay any…notification it filed; if notification under Section 220.23(2) is the equivalent of the return, as the Department…assertion of untimeliness by pointing out Section 220.23(2)(d), Florida Statutes (1983), which gives a taxpayer

State v. Smith

Court: Fla. Dist. Ct. App. | Date Filed: 1962-06-21T00:53:00-07:00

Citation: 142 So. 2d 767

Snippet: discontinuance of a position as provided by Law (Sections 220.23 (7) and 231.36, Florida Statutes 1949)." At

In re Seizure of 7 Barrels of Wine

Court: Fla. | Date Filed: 1920-01-14T00:00:00-08:00

Citation: 79 Fla. 1, 83 So. 627, 1920 Fla. LEXIS 620

Snippet: public rights as in Lawton v. Steele. *22119 N. Y. 220, 23 N. E. Rep. 878; Lawton v. Steele, 152 U. S. 133