The 2023 Florida Statutes (including Special Session C)

Title XIV
TAXATION AND FINANCE

Chapter 220
INCOME TAX CODE

View Entire Chapter

F.S. 220.41

220.41 Taxable year.—

(1) For purposes of the tax imposed by this code and the returns required to be filed, the taxable year of a taxpayer shall be the same as the taxable year of such taxpayer for federal income tax purposes.

(2) If the taxable year of a taxpayer is changed for federal income tax purposes, the taxable year of such taxpayer for purposes of this code shall be similarly changed.

(3) Notwithstanding the provisions of subsections (1) and (2), if the department terminates the taxable year of a taxpayer under the provisions of s. 220.719 relating to jeopardy assessments, the tax shall be computed for the period determined by such action.

History.—s. 1, ch. 71-984; s. 97, ch. 91-112.

F.S. 220.41 on Google Scholar

F.S. 220.41 on Casetext

Amendments to 220.41

Arrestable Offenses / Crimes under Fla. Stat. 220.41

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 220.41.

Annotations, Discussions, Cases:

Cases from cite.case.law:

BERROA, v. ATTORNEY GENERAL OF UNITED STATES,, 523 F. App'x 913 (3d Cir. 2013)

. . . Penal Law § 220.41 constituted an aggravated felony because it was punishable under the CSA as a felony . . . Applying the formal categorical approach, the court looked at §§ 220.41 and 220.00, and compared these . . . The court determined that the petitioning alien could have been convicted under § 220.41 merely for an . . .

CLARKE, C. J. v. H. HOLDER, Jr. U. S., 386 F. App'x 501 (5th Cir. 2010)

. . . Penal Law § 220.41 was not merely for an offer to sell.”). . . .

DAVILA, v. H. HOLDER, Jr. U. S., 381 F. App'x 413 (5th Cir. 2010)

. . . Penal Law § 220.41 is a felony under the CSA. . . . Penal Law § 220.41 without violating the CSA. See Taylor v. . . . Penal Law § 220.41, Tex. . . . Penal Law § 220.41 prohibits “offers to sell,” it exceeds the scope of the CSA. . . . Penal Law § 220.41 must be a federal felony. . . .

GOMEZ, v. BROWN,, 655 F. Supp. 2d 332 (S.D.N.Y. 2009)

. . . Penal Law § 220.41(1)), following a jury trial in Supreme Court, New York County. . . . count of Criminal Sale of a Controlled Substance in the Second Degree, pursuant to New York Penal Law § 220.41 . . . (1) (“NYPL § 220.41(1)”). . . .

UNITED STATES v. BRADSHAW,, 303 F. App'x 967 (2d Cir. 2008)

. . . . § 220.41. . . .

GUTIERREZ, v. R. JOY,, 502 F. Supp. 2d 352 (S.D.N.Y. 2007)

. . . County, of criminal sale of a controlled substance in the second degree, under New York Penal Law § 220.41 . . .

A. CABRERA, v. R. GONZALES,, 185 F. App'x 58 (2d Cir. 2006)

. . . the criminal sale of a controlled substance (cocaine) in the second degree, in violation of section 220.41 . . .

UNITED STATES OF AMERICA, v. ARIAS,, 409 F. Supp. 2d 281 (S.D.N.Y. 2005)

. . . Penal Law §§ 220.31, 220.34, 220.39, 220.41, 220.43 (defining 5 different degrees of “criminal sale of . . .

REID, v. M. HOLMES,, 323 F.3d 187 (2d Cir. 2003)

. . . New York of unlawful possession and sale of cocaine in violation of New York Penal Law §§ 220.18 and 220.41 . . .

URENA, v. PEOPLE OF STATE OF NEW YORK,, 160 F. Supp. 2d 606 (S.D.N.Y. 2001)

. . . guilty to criminal sale of a controlled substance in the second degree, New York Penal Law (“PL”) § 220.41 . . .

JONES, v. STINSON,, 229 F.3d 112 (2d Cir. 2000)

. . . minimum-sale requirement, although higher penalties are available for sales over one-half ounce, P.L. 220.41 . . .

CALCANO- MARTINEZ, v. IMMIGRATION AND NATURALIZATION SERVICE, v. v., 232 F.3d 328 (2d Cir. 2000)

. . . conviction for the criminal sale of a controlled substance in the second degree, in violation of § 220.41 . . .

UNITED STATES v. MARIA, A., 186 F.3d 65 (2d Cir. 1999)

. . . Penal Law § 220.41, and criminal possession of a controlled substance in the second degree in violation . . .

DIXON, v. J. MILLER,, 56 F. Supp. 2d 289 (E.D.N.Y. 1999)

. . . Penal Law § 220.41[1]), Criminal Possession of a Controlled Substance in the Third Degree (N.Y. . . .

DAVIS, v. B. JOHNSON,, 49 F. Supp. 2d 160 (W.D.N.Y. 1999)

. . . It also charged petitioner with second degree criminal sale of cocaine (N.Y.Penal Law § 220.41(1)), third . . . single count of second degree criminal sale of a controlled substance, an A-II felony (N.Y.Penal Law § 220.41 . . . N.Y.Penal Law § 220.41(1) provides: A person is guilty of criminal sale of a controlled substance in . . .

BOWDRY, v. UNITED AIRLINES, INC. BURGER v. UNITED AIRLINES, INC., 58 F.3d 1483 (10th Cir. 1995)

. . . . §§ 220.40(a), 220.41 (1994). . The DOL distributed the master list in April 1987. . . .

UNITED STATES v. COLUCCIO,, 51 F.3d 337 (2d Cir. 1995)

. . . 1987 in Suffolk County Court, to a drug charge and weapons charge in violation of N.Y.Penal Law §§ 220.41 . . .

UNITED STATES v. COLUCCIO,, 842 F. Supp. 663 (E.D.N.Y. 1994)

. . . After pleading guilty to a drug charge and a weapon charge in violation of N.Y.Penal Law §§ 220.41 & . . .

UNITED STATES v. CERTAIN REAL PROPERTY AND PREMISES KNOWN AS WHALERS COVE DRIVE, BABYLON, NEW YORK, J., 954 F.2d 29 (2d Cir. 1992)

. . . N.Y.Penal Law §§ 220.41, 70.00, 80.00. . . .

UNITED STATES v. WHITE,, 768 F. Supp. 447 (S.D.N.Y. 1991)

. . . . §§ 220.43, 220.41, 220.39, 220.21 and 220.16. . . . . § 220.41 and received a sentence of three years to life. . . .

GOBLE, v. MATTHEWS FCI, Ky. U. S., 814 F.2d 1104 (6th Cir. 1987)

. . . indicted him for theft by deception through issuance of an insufficient funds check in the amount of $220.41 . . .

OLIVERI, v. THOMPSON, a a a J. V. GRASECK, Jr., 803 F.2d 1265 (2d Cir. 1986)

. . . with attempted criminal sale of a controlled substance, heroin, in violation of sections 110.00 and 220.41 . . .

RIVERA, v. QUICK,, 571 F. Supp. 1247 (S.D.N.Y. 1983)

. . . .”) § 220.41 (McKinney’s 1980). . . .

PETERS, v. QUICK,, 567 F. Supp. 331 (S.D.N.Y. 1983)

. . . Penal Law §§ 220.41 & 220.39. He was sentenced to a term of six years to life. . . .

SABINO, v. LeFEVRE,, 630 F.2d 919 (2d Cir. 1980)

. . . Penal Law § 220.41, which was affirmed by the Appellate Division, First Department, followed by denial . . .

E. McFARLAND, v. J. SMITH, T., 611 F.2d 414 (2d Cir. 1979)

. . . Penal Law § 220.41, and sentenced on June 2, 1976 in the New York Supreme Court (Monroe County) to a . . .

CARMONA v. WARD,, 576 F.2d 405 (2d Cir. 1978)

. . . N.Y.Penal Law §§ 70.00-3(a)(i), (ii), (iii), 220.43, 220.41, 220.39. . . . Penal Law § 220.41 (McKinney Supp.1977), the trace of cocaine which may subject one to life imprisonment . . .

SELPH, d b a J. S. v. COMMERCIAL CREDIT CORPORATION, a, 135 So. 2d 241 (Fla. Dist. Ct. App. 1961)

. . . The trial Court through a procedure not disclosed by the record arrived at the sum of $220.41 as a reasonable . . .

In ARANOFF SON, 1 F. Supp. 708 (N.D. Ga. 1931)

. . . Now $5,-220.41 of goods were bought and paid for during this period, which leaves an unexplained difference . . .