Florida Statutes

Fla. Stat. § 220.43 (2025)

Reference to federal determinations.

✓ 2025 Florida Statutes — current through the 2025 Regular Session

Find cases: SyfertCases citing this section FL-LEGleg.state.fl.us JustiaFla. Statutes CornellLII Search CasesGoogle Scholar

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.

Notes of Decisions

Cited in 2 cases, 1979–1988 · leading case: Buchwald Enter., Inc. v. Florida Dep't of Revenue, 375 So. 2d 861 (Fla. 3d DCA 1979).

Sort: Relevance Newest Treatment

Buchwald Enter., Inc. v. Florida Dep't of Revenue, 375 So. 2d 861 (Fla. 3d DCA 1979). “” Section 220.43(1) of the Florida Tax Code states: “To the extent not inconsistent with the provisions of this code .”

Dep't of Revenue v. Anheuser-Busch, Inc., 527 So. 2d 877 (Fla. 2d DCA 1988). · cites it 2× “Section 220.43(1), Florida Statutes, requires each taxpayer making a Florida return to take into account items of income, deduction, and exclusion in the same manner and amounts as reflected in the taxpayer’s federal income tax return for the same taxable year.”

— 220.43(1) — 2 cases

Dep't of Revenue v. Anheuser-Busch, Inc., 527 So. 2d 877 (Fla. 2d DCA 1988). “Section 220.43(1), Florida Statutes, requires each taxpayer making a Florida return to take into account items of income, deduction, and exclusion in the same manner and amounts as reflected in the taxpayer’s federal income tax return for the same taxable year.”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.