Florida Statutes

Fla. Stat. § 220.51 (2025)

Promulgation of rules and regulations.

✓ 2025 Florida Statutes — current through the 2025 Regular Session

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220.51 Promulgation of rules and regulations.—In accordance with the Administrative Procedure Act, chapter 120, the department is authorized to make, promulgate, and enforce such reasonable rules and regulations, and to prescribe such forms relating to the administration and enforcement of the provisions of this code, as it may deem appropriate, including:

(1) Rules for initial implementation of this code and for taxpayers’ transitional taxable years commencing before and ending after January 1, 1972;

(2) Rules or regulations to clarify whether certain groups, organizations, or associations formed under the laws of this state or any other state, country, or jurisdiction shall be deemed “taxpayers” for the purposes of this code, in accordance with the legislative declarations of intent in s. 220.02; and

(3) Regulations relating to consolidated reporting for affiliated groups of corporations, in order to provide for an equitable and just administration of this code with respect to multicorporate taxpayers.

History.—s. 1, ch. 71-984.

Notes of Decisions

Cited in 1 case, 2008–2008 · leading case: Golden West Fin. Corp. v. Florida Dep't of Revenue, 975 So. 2d 567 (Fla. 1st DCA 2008).

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Golden West Fin. Corp. v. Florida Dep't of Revenue, 975 So. 2d 567 (Fla. 1st DCA 2008). · cites it 2× “Following the denial of the refund requests, appellants filed their action in circuit court, challenging the denial on the grounds that the Florida SRLY rule was invalid because it (1) enlarged, modified and contravened the statutes it was intended to implement; (2) was…”

— 220.51(3) — 1 case

Golden West Fin. Corp. v. Florida Dep't of Revenue, 975 So. 2d 567 (Fla. 1st DCA 2008). “Following the denial of the refund requests, appellants filed their action in circuit court, challenging the denial on the grounds that the Florida SRLY rule was invalid because it (1) enlarged, modified and contravened the statutes it was intended to implement; (2) was…”

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