§ 220.64, Fla. Stat. · Part VII. SPECIAL RULES RELATING TOTAXATION OF BANKS ANDSAVINGS ASSOCIATIONS
Other provisions applicable to franchise tax.
Text — 2026 Florida Statutes
To the extent that they are not manifestly incompatible with the provisions of this part, parts I, III, IV, V, VI, VIII, IX, and X of this code and ss. 220.12, 220.13, 220.15, and 220.16 apply to the franchise tax imposed by this part. Under rules prescribed in s. 220.131, a consolidated return may be filed by any affiliated group of corporations composed of one or more banks or savings associations, its or their Florida parent corporation, and any nonbank or nonsavings subsidiaries of such parent corporation.
Notes and commentary — not statutory text
History
s. 8, ch. 72-278; s. 3, ch. 73-152; s. 10, ch. 83-349; s. 2, ch. 84-549; s. 99, ch. 91-112.
Source of truth
- Edition
- 2026 Florida Statutes
- Official file
- https://www.leg.state.fl.us/Statutes/index.cfm?App_mode=Display_Statute&URL=0200-0299/0220/0220.html
- Text hash
- sha256 379d7c9348d37f087fc8f5115746f7d3bc5f54125fbd3f2a5f2364addf483260
- 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
- composed from the Legislature's structured HTML (one source of text; no PDF extraction); a second, independent reading of the same bytes agrees character for character
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.
The Florida Statutes
- § 220.12, Fla. Stat.“Net income” defined.Printed as ss. 220.12, 220.13, 220.15, and 220.16
- § 220.13, Fla. Stat.“Adjusted federal income” defined.Printed as ss. 220.12, 220.13, 220.15, and 220.16
- § 220.131, Fla. Stat.Adjusted federal income; affiliated groups.Printed as s. 220.131
- § 220.15, Fla. Stat.Apportionment of adjusted federal income.Printed as ss. 220.12, 220.13, 220.15, and 220.16
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.