§ 213.35, Fla. Stat. · Chapter 213. STATE REVENUE LAWS: GENERAL PROVISIONS
Books and records.
Text — 2026 Florida Statutes
Each person required by law to perform any act in the administration of any tax enumerated in s. 72.011 shall keep suitable books and records relating to that tax, such as invoices, bills of lading, and other pertinent records and papers, and shall preserve such books and records until expiration of the time within which the department may make an assessment with respect to that tax pursuant to s. 95.091(3).
Notes and commentary — not statutory text
History
s. 6, ch. 88-119.
Source of truth
- Edition
- 2026 Florida Statutes
- Official file
- https://www.leg.state.fl.us/Statutes/index.cfm?App_mode=Display_Statute&URL=0200-0299/0213/0213.html
- Text hash
- sha256 6885aafd7b469cbf71176be7419010d8deb59160ac1e2e443e6733d821826ede
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This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Cited by 9 provisions
Provisions in this library whose text cites § 213.35, Fla. Stat.. Each shows the citation as that text prints it.
The Florida Statutes
- § 202.34, Fla. Stat.Records required to be kept; power to inspect; audit procedure.Printed as s. 213.35
- § 206.12, Fla. Stat.Retention of records; all persons that purchase, import, export, use, sell, or store motor fuel.Printed as s. 213.35
- § 211.125, Fla. Stat.Administration of law; books and records; powers of the department; refunds; enforcement provisions; confidentiality.Printed as s. 213.35
- § 211.33, Fla. Stat.Administration of the tax; returns; delinquency penalties and interest; departmental inspections of records.Printed as s. 213.35
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.