Florida Statute 220.51 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 220
INCOME TAX CODE

View Entire Chapter

F.S. 220.51

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.

F.S. 220.51 on Google Scholar

F.S. 220.51 on Casetext

Amendments to 220.51

Arrestable Offenses / Crimes under Fla. Stat. 220.51

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 220.51.

Annotations, Discussions, Cases:

Cases Citing Statute 220.51

Total Results: 4

Gables Ins. Recovery, Inc. v. Citizens Prop. Ins. Corp.

Court: District Court of Appeal of Florida | Date Filed: 2018-09-20

Citation: 261 So. 3d 613

Snippet: Services ... including ... Fla. Admin. Code R. 69B-220.051 (2006) - Conduct of Public Adjusters and Public

Gables Ins. Recovery, Inc. v. Citizens Prop. Ins. Corp.

Court: District Court of Appeal of Florida | Date Filed: 2018-09-20

Citation: 261 So. 3d 613

Snippet: Services ... including ... Fla. Admin. Code R. 69B-220.051 (2006) - Conduct of Public Adjusters and Public

Golden West Financial Corp. v. Florida Department of Revenue

Court: District Court of Appeal of Florida | Date Filed: 2008-02-19

Citation: 975 So. 2d 567, 2008 Fla. App. LEXIS 2129, 2008 WL 420039

Snippet: “inequitable and unjust” and, therefore, violated section 220.51(3), Florida Statutes, which requires that “[rjegulations

Callendar v. State

Court: Supreme Court of Florida | Date Filed: 1966-01-05

Citation: 181 So. 2d 529

Snippet: order. Newman v. Gates, 204 U.S. 89, 27 S.Ct. 220, 51 L.Ed. 385 (1907); John v. Paullin, 231 U.S. 583