§ 199.218, Fla. Stat. · Part II. ADMINISTRATIVE, COLLECTION, ANDENFORCEMENT PROCEDURES
Books and records.
Text — 2026 Florida Statutes
Each taxpayer shall retain all books and other records necessary to identify the taxpayer’s intangible personal property and to determine any tax due under this chapter, as well as all books and other records otherwise required by rule of the department with respect to any such tax, until the department’s power to make an assessment with respect to such tax has terminated under s. 95.091(3).
Notes and commentary — not statutory text
History
s. 20, ch. 85-342; s. 52, ch. 87-6; s. 6, ch. 2002-218; s. 12, ch. 2006-312.
Source of truth
- Edition
- 2026 Florida Statutes
- Official file
- https://www.leg.state.fl.us/Statutes/index.cfm?App_mode=Display_Statute&URL=0100-0199/0199/0199.html
- Text hash
- sha256 dd6e94ff78ca598f3e6558b6523385b5d334d32eda362f46a85535cd4badfe5c
- Composed by
- compose_v2.py 2026-10-04: the Legislature's structured HTML read in document order; verify_v2.py's independent reading agrees character for character
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