The 2023 Florida Statutes (including Special Session C)
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. . . . §§ 220.10 & 220.63(b) (1977). . . .
. . . challenging the validity of the franchise tax imposed on banks and savings associations by section 220.63 . . . Section 220.63, Florida Statutes (1985), states in pertinent part: (1) A franchise tax measured by net . . . The court concluded that section 220.63 was the equivalent of an income tax and thereby invalid to the . . . Section 220.63 only falls within the exception contained in 31 U.S.C. § 3124 if it is a “nondiscriminatory . . . Federal obligations are included in the tax base by section 220.63(3), which adopts the definition of . . .
. . . on appeal from a summary judgment entered in favor of ap-pellees upholding the validity of Section 220.63 . . . Section 220.63, Florida Statutes, is in pertinent part as follows: (1) A franchise tax measured by net . . . [emphasis added] Appellants claim that the tax levied upon banks by Section 220.63 does not fall within . . . On the contrary, the tax imposed by Section 220.63 operates in the same manner as the Florida corporate . . . Section 220.63(2), Florida Statutes (1979), imposed a five percent tax which was increased to five and . . .
. . . on the secured portion of its claim being payable in twenty-two (22) equal monthly installments of $220.63 . . .
. . . Defendants’ claim for a depreciation allowance of $220.63 on the ’ Van Vleck property should be allowed . . . The result of proof on these issues reduces 1953 income by $220.63. . . .
. . . the peti-. tioner’s income taxes for 1919, 1920, 1921, 1922 and 1923 in the respective amounts of $220.63 . . .
. . . Cameron, one of the petitioners herein, realized a gain of $220.63 upon the redemption in that year by . . . Denegre for a period of more than two years. (7) Respondent has taxed the gain of $220.63 realized by . . .
. . . below ordered the disallowance of this claim unless the creditor should surrender to the trustee the $220.63 . . . Before the enforcement of the payment of the $220.63 which this creditor received about October 1, 1901 . . . The payment of the $220.63 was followed by the sale and delivery of goods to the debtor of the value . . . It was doubtless the payment of this $220.63 in September and October, 1900, that induced this creditor . . . In the second place, if the payment of the $220.63 had worked a preference, this creditor would have . . .