The 2023 Florida Statutes (including Special Session C)

Title XIV
TAXATION AND FINANCE

Chapter 220
INCOME TAX CODE

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F.S. 220.21

220.21 Returns and records; regulations.—

(1) Every taxpayer liable for the tax imposed by this code shall keep such records, render such statements, make such returns and notices, and comply with such rules and regulations, as the department may from time to time prescribe. The director may require any taxpayer or class of taxpayers, by notice or by regulation, to make such returns and notices, render such statements, and keep such records as the director deems necessary to determine whether such taxpayer or taxpayers are liable for tax under this code.

(2) A taxpayer who is required to file its federal income tax return by electronic means on a separate or consolidated basis shall file returns required by this chapter by electronic means. For the reasons described in s. 213.755(9), the department may waive the requirement to file a return by electronic means for taxpayers that are unable to comply despite good faith efforts or due to circumstances beyond the taxpayer’s reasonable control. The provisions of this subsection are in addition to the requirements of s. 213.755 to electronically file returns and remit payments required under this chapter. The department may prescribe by rule the format and instructions necessary for electronic filing to ensure a full collection of taxes due. In addition to the authority granted under s. 213.755, the acceptable method of transfer, the method, form, and content of the electronic data interchange, and the means, if any, by which the taxpayer will be provided with an acknowledgment may be prescribed by the department. In the case of any failure to comply with the electronic filing requirements of this subsection, a penalty shall be added to the amount of tax due with such return equal to 5 percent of the amount of such tax for the first 30 days the return is not filed electronically, with an additional 5 percent of such tax for each additional month or fraction thereof, not to exceed $250 in the aggregate. The department may settle or compromise the penalty pursuant to s. 213.21. This penalty is in addition to any other penalty that may be applicable and shall be assessed, collected, and paid in the same manner as taxes.

(3) In addition to its authority under s. 213.755, the department may adopt rules requiring or allowing taxpayers to use an electronic filing system to file returns required by subsection (2), including any electronic systems developed by the Internal Revenue Service. Rulemaking authority requiring electronic filing is limited to the federal corporate income tax filing threshold for electronic filing as it exists on January 1, 2007.

History.—s. 1, ch. 71-984; s. 30, ch. 99-208; s. 31, ch. 2007-106.

F.S. 220.21 on Google Scholar

F.S. 220.21 on Casetext

Amendments to 220.21

Arrestable Offenses / Crimes under Fla. Stat. 220.21

Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 220.21.

Annotations, Discussions, Cases:

Cases from cite.case.law:

UNITED STATES v. PAYANO,, 930 F.3d 186 (3rd Cir. 2019)

. . . While Payano's conviction under New York Penal Code § 220.21 constitutes a state felony, "[m]ere possession . . .

SANTANA- FELIX, v. P. BARR,, 924 F.3d 51 (2nd Cir. 2019)

. . . Compare NYPL § 220.21 (providing that possession of controlled substance is Class A felony), with 8 U.S.C . . .

CARDOZA, v. ROCK, T., 731 F.3d 169 (2d Cir. 2013)

. . . Criminal Possession of a Controlled Substance in the First Degree, in violation of New York Penal Law § 220.21 . . .

UNITED STATES v. BRENNAN,, 468 F. Supp. 2d 400 (E.D.N.Y. 2007)

. . . . §§ 220.03-220.21 possession of a controlled substance can lead to a wide variation in the severity . . .

UNITED STATES v. McCASKILL,, 378 F. Supp. 2d 114 (E.D.N.Y. 2005)

. . . Penal Law § 220.21(1). . . .

PARSONS, v. BURGE,, 373 F. Supp. 2d 200 (W.D.N.Y. 2005)

. . . of criminal possession of a controlled substance in the first degree (New York Penal Law §§ 20.00, 220.21 . . .

LOPEZ, v. R. GREINER, L., 323 F. Supp. 2d 456 (S.D.N.Y. 2004)

. . . Penal Law § 220.21, and conspiracy in the second degree, id. § 105.15, crimes for which he was sentenced . . .

GRACE v. ARTUZ,, 258 F. Supp. 2d 162 (E.D.N.Y. 2003)

. . . Penal Law § 220.21[1], Criminal Possession of a Weapon in the Second Degree in violation of N.Y. . . .

CORSO, v. WALKER,, 253 F. Supp. 2d 454 (E.D.N.Y. 2003)

. . . Penal Law § 220.21) and Conspiracy in the Second Degree (N.Y. Penal Law § 105.15). . . .

SCHRETER, v. ARTUZ,, 225 F. Supp. 2d 249 (E.D.N.Y. 2002)

. . . Penal Law § 220.21), Conspiracy in the Second Degree (N.Y. . . . Penal Law § 220.21. . . .

MEJIA v. CITY OF NEW YORK,, 228 F. Supp. 2d 234 (E.D.N.Y. 2002)

. . . Criminal Possession of a Controlled Substance in the First Degree, in violation of New York Penal Law § 220.21 . . .

BISNETT, v. KELLY,, 221 F. Supp. 2d 373 (E.D.N.Y. 2002)

. . . Penal Law § 220.21[1] (McKinney 2000), and Criminal Possession of a Weapon in the Third Degree, see N.Y . . .

WARREN, v. R. KELLY,, 207 F. Supp. 2d 6 (E.D.N.Y. 2002)

. . . .§ 220.21(1)), three counts of Criminal Sale of a Controlled Substance in the Third Degree (N.Y. . . .

P. DIXON, v. J. MILLER,, 293 F.3d 74 (2d Cir. 2002)

. . . Penal Law § 220.21[1] (1975)) and Criminal Possession of a Weapon in the Third Degree (N.Y. . . . Penal Law § 220.21[1] (1975), and Criminal Possession of a Weapon in the Third Degree, see N.Y. . . .

MEJIA v. CITY OF NEW YORK,, 119 F. Supp. 2d 232 (E.D.N.Y. 2000)

. . . Criminal Possession of a Controlled Substance in the First Degree, in violation of New York Penal Law § 220.21 . . . A person is guilty of violation of New York Penal Law § 220.21 only if he or she knowingly possesses . . . Penal Law § 220.21; People v. . . . Penal Law § 220.21 (defining criminal possession of a controlled substance in the first degree and stating . . .

ENGWILLER, a E. v. PINE PLAINS CENTRAL SCHOOL DISTRICT, P., 110 F. Supp. 2d 236 (S.D.N.Y. 2000)

. . . Commissioner revoked Alpert’s IHO certification pursuant to § 4404(1) of the Education Law and 8 N.Y.C.R.R. 220.21 . . . decision was due, the School District amended a pending complaint against Alpert under 8 N.Y.C.R.R. 220.21 . . .

DIXON, v. J. MILLER,, 56 F. Supp. 2d 289 (E.D.N.Y. 1999)

. . . Penal Law § 220.21[1]) and Criminal Possession of a Weapon in the Third Degree (N.Y. . . . Penal Law § 220.21[1]) for the drugs found in the car, and Criminal Possession of a Weapon in the Third . . .

CHARRIS, v. P. ARTUZ,, 32 F. Supp. 2d 139 (S.D.N.Y. 1998)

. . . possession of a controlled substance in the first degree in violation of New York State Penal Law § 220.21 . . . possession of a controlled substance in the first degree in violation of New York State Penal Law § 220.21 . . .

STANLEY, v. H. KUHLMAN,, 10 F. Supp. 2d 250 (E.D.N.Y. 1998)

. . . Penal Law § 220.21[1]) and was sentenced to a prison term of fifteen years to life. . . .

RASHID a k a v. H. KHULMANN,, 991 F. Supp. 254 (S.D.N.Y. 1998)

. . . Penal Law § 220.21(1)) and Criminal Sale of a Controlled Substance in the Third Degree (N.Y. . . .

MARTINEZ, v. CITY OF SCHENECTADY, R. O A. A., 115 F.3d 111 (2d Cir. 1997)

. . . state court for unlawful possession of a controlled substance in violation of New York Penal Law § 220.21 . . .

TIPPINS, v. WALKER,, 77 F.3d 682 (2d Cir. 1996)

. . . of a controlled substance in the first degree, in violation of New York Penal Law §§ 220.43(a) and 220.21 . . .

HENRY, a k a v. J. SCULLY, C., 78 F.3d 51 (2d Cir. 1996)

. . . possession of a controlled substance in the first degree in violation of N.Y.Penal Law §§ 220.43 and 220.21 . . .

ELLIS v. UNITED AIRLINES, INC. a ELLIS v. UNITED AIRLINES, INC. a, 73 F.3d 999 (10th Cir. 1996)

. . . . §§ 220.20(a) & 220.21(a)(1). . . . applicant to meet “any prerequisites or qualifications” except initial hiring age, 29 C.F.R. §§ 220.20(a) & 220.21 . . .

GARCIA, v. SCULLY,, 907 F. Supp. 700 (S.D.N.Y. 1995)

. . . Penal Law §§ 220.21, 220.50(2). . . .

HENRY, v. J. SCULLY,, 918 F. Supp. 693 (S.D.N.Y. 1995)

. . . possession of a controlled substance, first degree, in violation of New York Penal Law §§ 220.43 and 220.21 . . .

TIPPINS, v. WALKER,, 889 F. Supp. 91 (S.D.N.Y. 1995)

. . . 220.43(1)) and criminal possession of a controlled substance in the first degree {See N.Y.Penal Law § 220.21 . . .

N. CROCKER, Jr. v. PIEDMONT AVIATION, INC. N. CROCKER, Jr. v. PIEDMONT AVIATION, INC., 49 F.3d 735 (D.C. Cir. 1995)

. . . See 29 CFR §§ 220.11(a), 220.21(a) (allowing carriers to set some employment requirements and limiting . . .

UNITED STATES v. NEAL,, 27 F.3d 90 (4th Cir. 1994)

. . . Com/pare New York Penal Law §§ 220.03 — 220.21 (possession offenses) with New York Penal Law §§ 220.31 . . .

CAPELLAN, v. RILEY,, 975 F.2d 67 (2d Cir. 1992)

. . . with two counts of criminal possession of a controlled substance in the first degree, N.Y.Penal Law § 220.21 . . .

CAPELLAN, v. RILEY,, 779 F. Supp. 728 (S.D.N.Y. 1991)

. . . indicted with two counts of first-degree criminal possession of a controlled substance, Penal Law § 220.21 . . .

UNITED STATES v. WHITE,, 768 F. Supp. 447 (S.D.N.Y. 1991)

. . . September 4, 1986 by the DEA and charged in a New York State criminal complaint with having violated P.L. 220.21 . . . controlled substance in the first and third degrees, in violation of P.L. §§ 220.43, 220.41, 220.39, 220.21 . . .

F. McDONALD, v. PIEDMONT AVIATION INC., 930 F.2d 220 (2d Cir. 1991)

. . . . §§ 220.11(a), 220.20(a), and 220.21(a) (1989); Hulsey v. . . .

ROBINSON, Jr. v. AMERICAN AIRLINES, INC., 285 U.S. App. D.C. 261 (D.C. Cir. 1990)

. . . . §§ 220.11(a), 220.20(a), 220.21 (1989). In Alaska Airlines, Inc. v. . . . meets all of the airline’s non-age-based qualifications and prerequisites. 29 C.F.R. §§ 220.11(a), 220.21 . . . Id. § 220.21(a). . . .

ROBINSON, Jr. v. AMERICAN AIRLINES, INC., 908 F.2d 1020 (D.C. Cir. 1990)

UNITED STATES v. ALL RIGHT, TITLE INTEREST IN REAL PROPERTY BUILDING KNOWN AS WEST STREET, NEW YORK, NEW YORK, KIMBROUGH,, 901 F.2d 288 (2d Cir. 1990)

. . . Penal Law § 220.21 (McKinney 1989), violated the claimant’s due process rights under the Fifth Amendment . . .

YOUNG, v. MILLER,, 883 F.2d 1276 (6th Cir. 1989)

. . . Penal Law §§ 70.00, 220.21 (McKinney 1980 & Supp.1987) (class A-I felony; maximum term of life; minimum . . .

N. CROCKER, Jr. v. PIEDMONT AVIATION, INC., 743 F. Supp. 1 (D.D.C. 1989)

. . . . § 220.21(a) (1987). . . .

ROBINSON, Jr. v. AMERICAN AIRLINES, INC., 722 F. Supp. 757 (D.D.C. 1989)

. . . or other requirements established by the hiring carrier (subject to the limitations contained in § 220.21 . . . Section 220.21, in turn, provides that [a] covered air carrier shall be entitled to apply any prerequisites . . . Id. at § 220.21(a). . . .

P. HULSEY, v. USAIR, INC., 868 F.2d 1423 (5th Cir. 1989)

. . . . § 220.21(a). . . .

N. CROCKER, Jr. v. PIEDMONT AVIATION, INC., 696 F. Supp. 685 (D.D.C. 1988)

. . . . § 220.21. . . .

LANE, v. LORD,, 815 F.2d 876 (2d Cir. 1987)

. . . N.Y.Penal Law §§ 220.21, 220.43 (McKinney 1980). . . .

ALASKA AIRLINES, INC. v. BROCK, SECRETARY OF LABOR,, 480 U.S. 678 (U.S. 1987)

. . . It remanded to the Secretary “for further explanation” of the issue whether 29 CFR § 220.21(a)(1) (1986 . . .

REALPE, v. SCULLY, 638 F. Supp. 284 (S.D.N.Y. 1986)

. . . Penal Law § 220.21. . People v. Realpe, 99 A.D.2d 686, 471 N.Y.S.2d 727 (1st Dep’t 1984). . . . .

ALASKA AIRLINES, INC. v. E. BROCK,, 632 F. Supp. 178 (D.D.C. 1986)

. . . . § 220.21. . . .

CANTONE, v. SUPERINTENDENT, NEW YORK CORRECTIONAL FACILITY AT GREEN HAVEN,, 759 F.2d 207 (2d Cir. 1985)

. . . . § 220.21, and criminal possession of a controlled substance in the third degree. Id. § 220.16. . . .

UNITED STATES v. ABOUMOUSSALLEM,, 726 F.2d 906 (2d Cir. 1984)

. . . Penal Law §§ 20.00, 220.21, and 220.45 (McKinney 1975). . . .

BELLAVIA, v. FOGG,, 613 F.2d 369 (2d Cir. 1979)

. . . Penal Law § 220.23 (now § 220.21), and criminal possession of a drug in the fourth degree, N.Y. . . . Penal Law §§ 70.00, 220.44 (now § 220.43) and 220.23 (now § 220.21) is in my view unconstitutional as . . .

DOE, v. E. PICKETT, M. D. MPH, M. D., 480 F. Supp. 1218 (S.D.W. Va. 1979)

. . . . § 220.21 (emphasis added). . . .

W. HINES J. J. W. W. v. ELKHART GENERAL HOSPITAL Dr. E. L., 465 F. Supp. 421 (N.D. Ind. 1979)

. . . See, 78 F.R.D. at 220.21, n. 4. The Plaintiffs rely upon Wheeler v. Shoemaker, supra; and Byrd v. . . .

UNITED STATES v. LAI MING TANU,, 589 F.2d 82 (2d Cir. 1978)

. . . Penal Law §§ -220.43, 220.21 (McKinney 1978 Supp.), defendants faced a mandatory maximum sentence of . . .

ALVAREZ, v. J. SMITH, J., 456 F. Supp. 658 (D.N.Y. 1978)

. . . Petitioner was convicted in March, 1976 of violations of Penal Law sections 220.21 (McKinney’s Supp. . . . Section 220.21 provides: A person is guilty of criminal possession of a controlled substance in the first . . .

CARMONA, v. WARD,, 436 F. Supp. 1153 (S.D.N.Y. 1977)

. . . Penal Law § 220.21: “A person is guilty of criminal possession of a controlled substance in the first . . .

LADY JANE v. W. MAHER,, 420 F. Supp. 318 (D. Conn. 1976)

. . . . § 220.21. However, as the Second Circuit noted in Roe v. . . .

v. E. JONES, Jr., 425 F. Supp. 873 (D. Utah 1975)

. . . varied medical resources so that individuals can be assured choice of source of service. ... 45 CFR § 220.21 . . . Associate Regional Commissioner Ray Myrick, Jr., responded on September 20, 1974 as follows: Under 45 CFR 220.21 . . .

POPULATION SERVICES INTERNATIONAL v. WILSON,, 398 F. Supp. 321 (S.D.N.Y. 1975)

. . . . § 602(a) (15) (A) ; 45 CFR § 220.21 Family Planning Services. . . . .

v., 29 B.T.A. 167 (B.T.A. 1933)

. . . MuRdock: The Commissioner determined deficiencies in the petitioner’s income taxes of $509.22 and $220.21 . . .