Florida Statute 220.43 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 220
INCOME TAX CODE

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F.S. 220.43

220.43 Reference to federal determinations.—

(1) To the extent not inconsistent with the provisions of this code or forms or regulations prescribed by the department, each taxpayer making a return under this code shall take into account the items of income, deduction, and exclusion on such return in the same manner and amounts as reflected in such taxpayer’s federal income tax return for the same taxable year.

(2) A final determination under the Internal Revenue Code adjusting any item or items of income, deduction, or exclusion for any taxable year shall be prima facie correct for purposes of this code to the extent such item or items enter into the determination of net income under this code.

(3) If there has been implementing legislation under s. 220.03(3), and to the extent required in regulations prescribed by the department, any taxpayer making a return under this code may be required to indicate the item or items of income, deduction, and exclusion which would enter into the determination of income if this code were amended to incorporate the Internal Revenue Code as amended and in effect for such taxable year.

History.—s. 1, ch. 71-984.

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Amendments to 220.43

Arrestable Offenses / Crimes under Fla. Stat. 220.43

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 220.43.

Annotations, Discussions, Cases:

Cases Citing Statute 220.43

Total Results: 4

Department of Revenue v. Anheuser-Busch, Inc.

Court: District Court of Appeal of Florida | Date Filed: 1988-06-22

Citation: 527 So. 2d 877, 13 Fla. L. Weekly 1461, 1988 Fla. App. LEXIS 2670, 1988 WL 62163

Snippet: Florida’s corporate income tax statutes. Section 220.43(1), Florida Statutes, requires each taxpayer making

Hallman v. State

Court: District Court of Appeal of Florida | Date Filed: 1986-08-08

Citation: 492 So. 2d 1136, 11 Fla. L. Weekly 1741

Snippet: Hallman. See, e.g., State v. Licardi, 132 Conn. 220, 43 A.2d 450 (1945); People v. Dillingham, 111 Ill

Department of Revenue v. Seaboard Coastline Railroad

Court: District Court of Appeal of Florida | Date Filed: 1985-12-13

Citation: 480 So. 2d 1349, 10 Fla. L. Weekly 2761, 1985 Fla. App. LEXIS 6081

Snippet: Statutes. This purpose may also be seen in Sections 220.43(1) and (2), which provide: (1) ... each taxpayer

Buchwald Enterprises, Inc. v. Florida Department of Revenue

Court: District Court of Appeal of Florida | Date Filed: 1979-10-02

Citation: 375 So. 2d 861, 1979 Fla. App. LEXIS 15862

Snippet: reported for federal purposes in 1972.” Section 220.43(1) of the Florida Tax Code states: “To the extent