The 2023 Florida Statutes (including Special Session C)

Title XIV
TAXATION AND FINANCE

Chapter 220
INCOME TAX CODE

View Entire Chapter

F.S. 220.44

220.44 Adjustments.—If it appears to the director that any agreement, understanding, or arrangement exists between any taxpayers, or between any taxpayer and any other person, which causes any taxpayer’s net income subject to tax to be reflected improperly or inaccurately, the director may adjust any item or items of income, deduction, or exclusion, or any factor taken into account in apportioning income to this state, to the extent necessary clearly to reflect the net income of such taxpayer.

History.—s. 1, ch. 71-984.

F.S. 220.44 on Google Scholar

F.S. 220.44 on Casetext

Amendments to 220.44

Arrestable Offenses / Crimes under Fla. Stat. 220.44

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 220.44.

Annotations, Discussions, Cases:

Cases from cite.case.law:

UNITED STATES v. ALICEA,, 875 F.3d 606 (11th Cir. 2017)

. . . CRIMINAL SALE CONTOL [sic] SUB—SCHOOL GROUNDS PL 220.44 02 BF (HEROIN).' . . .

UNITED STATES v. SELLERS,, 784 F.3d 876 (2d Cir. 2015)

. . . 2001 to criminal sale of a controlled substance on school grounds in violation of New York Penal Law § 220.44 . . .

WILLIAMS, v. CITY OF NEW YORK, Lt. P. O. s, 916 F. Supp. 2d 235 (E.D.N.Y. 2012)

. . . criminal sale of a controlled substance in or near school grounds in violation of New York Penal Law § 220.44 . . .

MOORE, v. NEW YORK,, 357 F. App'x 398 (2d Cir. 2009)

. . . Penal Law §§ 220.39 and 220.44, respectively. . . .

BROWN, v. B. ALEXANDER,, 543 F.3d 94 (2d Cir. 2008)

. . . Penal Law § 220.44(2). . . . Penal Law § 220.44(2). . . .

URENA, v. LAPE,, 373 F. Supp. 2d 449 (S.D.N.Y. 2005)

. . . Penal Law § 220.44(2). . . .

CUMMINGS, v. ARTUZ,, 237 F. Supp. 2d 475 (S.D.N.Y. 2002)

. . . substance in or near school grounds, in violation, respectively, of Sections 220.16(1), 220.39(1) and 220.44 . . .

BROWN, v. ARTUZ,, 283 F.3d 492 (2d Cir. 2002)

. . . controlled substance on or near school grounds in violation of New York Penal Law sections 220.39(1) and 220.44 . . . Penal Law §§ 220.39(1), 220.44(2). . . .

BOSTON MUTUAL INSURANCE, a v. W. MURPHREE, a a a, 242 F.3d 899 (9th Cir. 2001)

. . . . § 220.44 at 54. . . .

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 . . .

W. v., 16 T.C. 376 (T.C. 1951)

. . . a sale of letters patent and an invention to the corporation in 1945 and that the payment of $100*-220.44 . . .