Florida Statute 220.41 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 220
INCOME TAX CODE

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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 Citing Statute 220.41

Total Results: 1

Selph v. Commercial Credit Corp.

Court: Fla. Dist. Ct. App. | Date Filed: 1961-10-17T00:00:00-08:00

Citation: 135 So. 2d 241

Snippet: *243closed by the record arrived at the sum of $220.41 as a reasonable attorney’s fee and included said