Florida Statutes

Fla. Stat. § 220.65 (2025)

Discharge of tax liability.

✓ 2025 Florida Statutes — current through the 2025 Regular Session

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220.65 Discharge of tax liability.—The tax imposed by this part shall be in lieu of, and no bank or savings association shall be subject to, the tax imposed under part II.

History.—s. 8, ch. 72-278; s. 4, ch. 73-152.

Notes of Decisions

Cited in 1 case, 1987–1987 · leading case: First Un. Nat. Bk. v. Fla. Dept. of Rev., 502 So. 2d 964 (Fla. 1st DCA 1987).

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First Un. Nat. Bk. v. Fla. Dept. of Rev., 502 So. 2d 964 (Fla. 1st DCA 1987). · cites it 2× “[5] § 220.65, Fla. Stat. We hold, therefore, that the tax imposed by Part VII, Chapter 220, Florida Statutes, is an income tax for purposes of Title 31, Section 3124, United States Code, and invalid to the extent it purports to include federal instrumentalities in its measure.”

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