Skip to main content

California soon Florida v1 Texas v1

Search Judges Library Intelligence Florida Workflows Pro Se Firms Pricing

Loading…

BenchPath

The procedural intelligence platform for Florida and Texas courts, judges, counties, and case types. Official sources, archived versions, human review, change alerts.

Platform

Search Rules
Law Library
Deadline Calculator
Judge Reports
For Law Firms
For Self-Represented
Pricing
Changelog
Newsroom
Roadmap

Trust

Coverage & Gaps
About
Contact
Methodology
Source Registry
Review Queue
Developers / API

Legal

Corrections
Accessibility
Terms of Use
Privacy
Security

Not legal advice. BenchPath provides procedural information compiled from official public sources. BenchPath's materials are not a substitute for the advice of an attorney or for attorney judgment; they create no attorney–client relationship and do not guarantee acceptance of any filing by any court. Court sources change without notice — verify urgent deadlines with the court, the clerk, or the judicial assistant. Every rule card shows its source, confidence level, and last-verified date; treat anything below high confidence as a lead, not an answer.

© 2026 BenchPath · Florida V1 · Built on official public court sources

Fla. Stat. ch. 220 — INCOME TAX CODE · BenchPath

The Florida Statutes

Chapter 220. INCOME TAX CODE

2026 Florida Statutes. Published by The Florida Legislature (Online Sunshine).

Florida
Law Library
The Florida Statutes
Title XIV
Chapter 220

Search the text

Words from the text, or a citation such as § 90.803 or Fla. R. Civ. P. 1.510

Part I. LEGISLATIVE INTENT;DEFINITIONS

§ 220.02Legislative intent.
§ 220.03Definitions.

Part II. TAX IMPOSED; APPORTIONMENT

§ 220.11Tax imposed.
§ 220.1105Tax imposed; automatic refunds and downward adjustments to tax rates.
§ 220.12“Net income” defined.
§ 220.13“Adjusted federal income” defined.
§ 220.131Adjusted federal income; affiliated groups.
§ 220.14Exemption.
§ 220.15Apportionment of adjusted federal income.
§ 220.151Apportionment; methods for special industries.
§ 220.152Apportionment; other methods.
§ 220.153Apportionment by sales factor.
§ 220.16Allocation of nonbusiness income.
§ 220.181Enterprise zone jobs credit.
§ 220.182Enterprise zone property tax credit.
§ 220.183Community contribution tax credit.
§ 220.184Hazardous waste facility tax credit.
§ 220.1845Contaminated site rehabilitation tax credit.
§ 220.185State housing tax credit.
§ 220.186Credit for Florida alternative minimum tax.
§ 220.1875Credit for contributions to eligible nonprofit scholarship-funding organizations.
§ 220.1876Credit for contributions to the New Worlds Reading Initiative.
§ 220.1877Credit for contributions to eligible charitable organizations.
§ 220.18775Credit for contributions to eligible charitable organizations for the Home Away From Home Tax Credit.
§ 220.1878Credit for contributions to the Live Local Program.
§ 220.1895Rural Job Tax Credit and Urban High-Crime Area Job Tax Credit.
§ 220.19Child care tax credits.
§ 220.191Capital investment tax credit.
§ 220.1915Credit for qualified railroad reconstruction or replacement expenditures.
§ 220.195Emergency excise tax credit.
§ 220.196Research and development tax credit.
§ 220.198Experiential learning tax credit program.
§ 220.199Residential graywater system tax credit.
§ 220.1991Credit for manufacturing of human breast milk derived human milk fortifiers.
§ 220.1992Individuals with Unique Abilities Tax Credit Program.

Part III. RETURNS; DECLARATIONS; RECORDS

§ 220.21Returns and records; regulations.
§ 220.211Penalties; incomplete return.
§ 220.22Returns; filing requirement.
§ 220.221Returns; signing and verification.
§ 220.222Returns; time and place for filing.
§ 220.23Federal returns.
§ 220.24Declaration of estimated tax.
§ 220.241Declaration; time for filing.
§ 220.242

Part IV. PAYMENTS

§ 220.31Payments; due date.
§ 220.32Payments of tentative tax.
§ 220.33Payments of estimated tax.
§ 220.34Special rules relating to estimated tax.

Part V. ACCOUNTING

§ 220.41Taxable year.
§ 220.42Methods of accounting.
§ 220.43Reference to federal determinations.
§ 220.44Adjustments.

Part VI. MISCELLANEOUS PROVISIONS

§ 220.51Promulgation of rules and regulations.
§ 220.52Arrangement and captions.
§ 220.54Administration of law.

Part VII. SPECIAL RULES RELATING TOTAXATION OF BANKS ANDSAVINGS ASSOCIATIONS

§ 220.62Definitions.
§ 220.63Franchise tax imposed on banks and savings associations.
§ 220.64Other provisions applicable to franchise tax.
§ 220.65Discharge of tax liability.

Part VIII. ADMINISTRATIVE PROCEDURESAND JUDICIAL REVIEW

§ 220.701Collection authority.
§ 220.703Assessment.
§ 220.705Limitation on assessment.
§ 220.707Notice and demand.
§ 220.709Deficiency determinations.
§ 220.711Notice of deficiency.
§ 220.713Assessment after notice.
§ 220.715Waiver of restrictions on assessment.
§ 220.717

Part IX. PENALTIES, INTEREST,AND ENFORCEMENT

§ 220.801Penalties; failure to timely file returns.
§ 220.803Penalties; failure to pay tax.
§ 220.805Assessment of penalties.
§ 220.807Determination of rate of interest.
§ 220.809Interest on deficiencies.
§ 220.813Liens; attachment and notice.
§ 220.815Liens; priority and filing.
§ 220.819Liens; release.
§ 220.821

Part X. TAX CRIMES

§ 220.901Willful and fraudulent acts.
§ 220.903Willful failure to pay over.
§ 220.905Aiding and abetting.

Cited by 56 provisions

Provisions in this library whose text cites Fla. Stat. ch. 220; the first 50 in book order. Each shows the citation as that text prints it.

The Florida Statutes

§ 72.011, Fla. Stat.Jurisdiction of circuit courts in specific tax matters; administrative hearings and appeals; time for commencing action; parties; deposits.Printed as chapter 220
§ 72.041, Fla. Stat.Tax liabilities arising under the laws of other states.Printed as chapters 206, 212, 213, and 220
§ 125.019, Fla. Stat.Exemption from taxation; immunity.Printed as chapter 220
§ 159.15, Fla. Stat.Tax exemption and eligibility as investments.Printed as chapter 220

← Chapter 219 Chapter 222 →

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.

Declaration as return.

Protest of proposed assessment.

§ 220.719Jeopardy assessments.

§ 220.721Overpayments; credits.

§ 220.723Overpayments; interest.

§ 220.725Overpayments; refunds.

§ 220.727Limitations on claims for refund.

§ 220.731Investigations.

§ 220.733Actions to recover taxes.

§ 220.735Production of witnesses and records.

§ 220.737Amounts less than $1.

§ 220.739Procedure for notices.

Liens; certificates of release.

§ 220.823Liens; costs.

§ 220.825Liens; foreclosure.

§ 220.827Collection procedures.

§ 220.829Liability of transferees.

§ 159.31, Fla. Stat.

Tax exemption.

Printed as chapter 220

§ 159.50, Fla. Stat.Tax exemption.Printed as chapter 220

§ 159.621, Fla. Stat.Housing bonds exempted from taxation; notes and mortgages exempted from excise tax on documents.Printed as chapter 220

§ 159.708, Fla. Stat.Tax exemption.Printed as chapter 220

§ 161.40, Fla. Stat.Tax exemptions.Printed as chapter 220

§ 163.01, Fla. Stat.Florida Interlocal Cooperation Act of 1969.Printed as chapter 220

§ 163.340, Fla. Stat.Definitions.Printed as chapter 220

§ 163.385, Fla. Stat.Issuance of revenue bonds.Printed as chapter 220

§ 212.0598, Fla. Stat.Special provisions; air carriers.Printed as chapter 220

§ 212.097, Fla. Stat.Urban High-Crime Area Job Tax Credit Program.Printed as chapter 220

§ 212.098, Fla. Stat.Rural Job Tax Credit Program.Printed as chapter 220

§ 213.05, Fla. Stat.Department of Revenue; control and administration of revenue laws.Printed as chapter 220

§ 213.053, Fla. Stat.Confidentiality and information sharing.Printed as Chapter 220

§ 213.758, Fla. Stat.Transfer of tax liabilities.Printed as chapter 220

§ 215.555, Fla. Stat.Florida Hurricane Catastrophe Fund.Printed as chapter 220

§ 215.76, Fla. Stat.Exemption of bonds from taxation.Printed as chapter 220

§ 220.03, Fla. Stat.Definitions.Printed as chapter 220

§ 243.33, Fla. Stat.Tax exemption.Printed as chapter 220

§ 243.70, Fla. Stat.Tax exemption.Printed as chapter 220

§ 288.0071, Fla. Stat.Economic incentives to foreign countries of concern prohibited.Printed as chapter 220

§ 288.062, Fla. Stat.Rural Community Investment Program.Printed as chapter 220

§ 288.075, Fla. Stat.Confidentiality of records.Printed as chapter 220

§ 288.9606, Fla. Stat.Issue of revenue bonds.Printed as chapter 220

§ 315.11, Fla. Stat.Exemption from taxation.Printed as chapter 220

§ 331.354, Fla. Stat.Tax exemption.Printed as chapter 220

§ 334.30, Fla. Stat.Public-private transportation facilities.Printed as chapter 220

§ 339.0809, Fla. Stat.Florida Department of Transportation Financing Corporation.Printed as chapter 220

§ 341.840, Fla. Stat.Tax exemption.Printed as chapter 220

§ 348.0314, Fla. Stat.Exemption from taxation.Printed as chapter 220

§ 348.65, Fla. Stat.Exemption from taxation.Printed as chapter 220

§ 348.762, Fla. Stat.Exemption from taxation.Printed as chapter 220

§ 349.13, Fla. Stat.Exemption from taxation.Printed as chapter 220

§ 376.3075, Fla. Stat.Inland Protection Financing Corporation.Printed as chapter 220

§ 380.0673, Fla. Stat.Exemption from taxes and eligibility as investment.Printed as chapter 220

§ 402.261, Fla. Stat.Child care tax credits.Printed as chapter 220

§ 403.1834, Fla. Stat.State bonds to finance or refinance facilities; exemption from taxation.Printed as chapter 220

§ 403.1837, Fla. Stat.Florida Water Pollution Control Financing Corporation.Printed as chapter 220

§ 420.513, Fla. Stat.Exemption from taxes and eligibility as investment.Printed as chapter 220

§ 423.03, Fla. Stat.Housing debentures exempted from taxation.Printed as chapter 220

§ 440.385, Fla. Stat.Florida Self-Insurers Guaranty Association, Incorporated.Printed as chapter 220

§ 605.1103, Fla. Stat.Tax exemption on income of certain limited liability companies.Printed as chapter 220

§ 616.260, Fla. Stat.Tax exemption of authority.Printed as chapter 220

§ 624.509, Fla. Stat.Premium tax; rate and computation.Printed as chapter 220

§ 624.50921, Fla. Stat.Adjustments.Printed as chapter 220

§ 624.510, Fla. Stat.Tax on wet marine and transportation insurance.Printed as chapter 220

§ 624.51055, Fla. Stat.Credit for contributions to eligible nonprofit scholarship-funding organizations.Printed as chapter 220

Every provision that cites Fla. Stat. ch. 220 (56) →