The 2023 Florida Statutes (including Special Session C)

Title XIV
TAXATION AND FINANCE

Chapter 220
INCOME TAX CODE

View Entire Chapter

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.

F.S. 220.43 on Google Scholar

F.S. 220.43 on Casetext

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 from cite.case.law:

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

. . . Penal Law § 220.43(1)), and one count of Criminal Sale of a Controlled Substance in the Second Degree . . . Penal Law § 220.43(1). . . . count of Criminal Sale of a Controlled Substance in the First Degree, pursuant to New York Penal Law § 220.43 . . . (1) (“NYPL § 220.43(1)”), and one' count of Criminal Sale of a Controlled Substance in the Second Degree . . . See NYPL § 220.43(1). . . .

KHAN, v. FISCHER,, 583 F. Supp. 2d 390 (E.D.N.Y. 2008)

. . . Count Three, charging criminal sale of a controlled substance in the first degree under Penal Law § 220.43 . . . Penal Law § 105.15 and T. 1633-44 (conspiracy); Penal Law § 220.43 and T. 1645-47(crimi-nal sale); Penal . . .

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 . . .

CARSON v. FISCHER, L., 421 F.3d 83 (2d Cir. 2005)

. . . Penal Law § 220.43[1]. . . . Penal Law § 220.43[1]. B. . . .

FERREIRA, v. UNITED STATES, 350 F. Supp. 2d 550 (S.D.N.Y. 2004)

. . . New York State Penal Law (“NYSPL”) concerning the criminal sale of controlled substances, including § 220.43 . . .

BISNETT, v. KELLY,, 221 F. Supp. 2d 373 (E.D.N.Y. 2002)

. . . Penal Law § 220.43[1] (McKinney 2000), Criminal Possession of a Controlled Substance in the First Degree . . .

ARROYO, v. A. SENKOWSKI,, 36 F. App'x 660 (2d Cir. 2002)

. . . Penal Law § 220.43(1), and criminal possession of a controlled substance in the third degree, in violation . . .

ROMERO, v. RENO,, 198 F. Supp. 2d 276 (W.D.N.Y. 2001)

. . . Penal Law § 220.43. Docket No. 7, ¶ 1. . . .

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

. . . higher penalties are available for sales over one-half ounce, P.L. 220.41(1), and over two ounces, P.L. 220.43 . . .

REYES, v. P. KEANE,, 118 F.3d 136 (2d Cir. 1997)

. . . of criminal sale of a controlled substance in the first degree, in violation of New York Penal Law § 220.43 . . .

TIPPINS, v. WALKER,, 77 F.3d 682 (2d Cir. 1996)

. . . criminal possession of a controlled substance in the first degree, in violation of New York Penal Law §§ 220.43 . . .

HENRY, a k a v. J. SCULLY, C., 78 F.3d 51 (2d Cir. 1996)

. . . degree and possession of a controlled substance in the first degree in violation of N.Y.Penal Law §§ 220.43 . . .

HENRY, v. J. SCULLY,, 918 F. Supp. 693 (S.D.N.Y. 1995)

. . . count of possession of a controlled substance, first degree, in violation of New York Penal Law §§ 220.43 . . .

TIPPINS, v. WALKER,, 889 F. Supp. 91 (S.D.N.Y. 1995)

. . . twelve-day jury trial, of criminal sale of a controlled substance in the first degree {See N.Y.Penal Law § 220.43 . . .

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

. . . . §§ 220.43, 220.41, 220.39, 220.21 and 220.16. . . .

IP, v. HENDERSON,, 710 F. Supp. 915 (S.D.N.Y. 1989)

. . . petitioner was convicted on May 6, 1986 of first-degree sale of a controlled substance under N.Y.Penal Law § 220.43 . . .

DEPARTMENT OF REVENUE, v. ANHEUSER- BUSCH, INC., 527 So. 2d 877 (Fla. Dist. Ct. App. 1988)

. . . Section 220.43(1), Florida Statutes, requires each taxpayer making a Florida return to take into account . . .

A. HERRERA, v. KELLY,, 667 F. Supp. 963 (E.D.N.Y. 1987)

. . . Penal Law § 220.43 (McKinney 1980), and conspiracy in the second degree, id. § 105.15 (McKinney Supp. . . .

LANE, v. LORD,, 815 F.2d 876 (2d Cir. 1987)

. . . N.Y.Penal Law §§ 220.21, 220.43 (McKinney 1980). . . .

REALPE, v. SCULLY, 638 F. Supp. 284 (S.D.N.Y. 1986)

. . . Penal Law § 220.43. . N.Y. Penal Law § 220.21. . People v. . . .

DEPARTMENT OF REVENUE, v. SEABOARD COASTLINE RAILROAD COMPANY,, 480 So. 2d 1349 (Fla. Dist. Ct. App. 1985)

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

CANTONE, v. SUPERINTENDENT, NEW YORK CORRECTIONAL FACILITY AT GREEN HAVEN,, 759 F.2d 207 (2d Cir. 1985)

. . . were both convicted of criminal sale of a controlled substance in the first degree, N.Y.Penal Law § 220.43 . . .

JOURNET, v. COOMBE, Jr., 567 F. Supp. 503 (S.D.N.Y. 1983)

. . . November 23, 1977 of Criminal Sale of a Controlled Substance in the Third Degree (New York Penal Law §§ 220.43 . . .

CALIFORNIA v. ARIZONA, 452 U.S. 431 (U.S. 1981)

. . . S 37°11'38" E 220.43 feet; 564. S SO^l^" E 282.89 feet; 565. S 50°01'49" E 399.67 feet; 566. . . .

CASTILLO, v. R. HARRIS,, 491 F. Supp. 33 (S.D.N.Y. 1980)

. . . Penal Law § 220.43 by selling three and five-eighths ounces of cocaine to an undercover police officer . . .

BELLAVIA, v. FOGG,, 613 F.2d 369 (2d Cir. 1979)

. . . Penal Law § 220.44 (now § 220.43), criminal possession of a dangerous drug in the first degree, N.Y. . . . Penal Law §§ 70.00, 220.44 (now § 220.43) and 220.23 (now § 220.21) is in my view unconstitutional as . . .

BUCHWALD ENTERPRISES, INC. v. FLORIDA DEPARTMENT OF REVENUE,, 375 So. 2d 861 (Fla. Dist. Ct. App. 1979)

. . . Section 220.43(1) of the Florida Tax Code states: “To the extent not inconsistent with the provisions . . .

CORDOBA, v. R. HARRIS,, 473 F. Supp. 632 (S.D.N.Y. 1979)

. . . Penal Law § 220.43 (McKinney 1978). . . .

ALEXANDER, v. HARRIS,, 595 F.2d 87 (2d Cir. 1979)

. . . Penal Law § 220.43 (McKinney Supp.1978) after a jury trial before Justice Drohan in the New York Supreme . . .

UNITED STATES v. LAI MING TANU,, 589 F.2d 82 (2d Cir. 1978)

. . . Penal Law §§ -220.43, 220.21 (McKinney 1978 Supp.), defendants faced a mandatory maximum sentence of . . .

ALVAREZ, v. J. SMITH, J., 456 F. Supp. 658 (D.N.Y. 1978)

. . . 220.21 (McKinney’s Supp. 1978) (criminal possession of a controlled substance in the first degree) and 220.43 . . . Section 220.43 provides: A person is guilty of criminal sale of a controlled substance in the first degree . . .

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. . . .

OSSORIO v. UNITED STATES, 18 F. Supp. 959 (Ct. Cl. 1937)

. . . purchase price of the stock of the Milling Company; $1,308.07 being applied against interest, and $48,-220.43 . . .