The 2023 Florida Statutes (including Special Session C)

Title XIV
TAXATION AND FINANCE

Chapter 220
INCOME TAX CODE

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F.S. 220.22

220.22 Returns; filing requirement.—

(1) A return with respect to the tax imposed by this code shall be made by every taxpayer for each taxable year in which such taxpayer either is liable for tax under this code or is required to make a federal income tax return, regardless of whether such taxpayer is liable for tax under this code.

(2) Every Florida partnership having any partner subject to tax under this code, shall make an information return setting forth:

(a) All items of income, gain, loss, and deduction;

(b) The names and addresses of all partners subject to tax hereunder who would be entitled to share in the net income of the partnership if distributed;

(d) Such other pertinent information as the department may by form or regulation prescribe.

(3) Whenever a receiver, trustee in bankruptcy, or assignee, by order of law or otherwise, has possession of or holds title to all or substantially all of the property or business of a taxpayer, whether or not such property or business is being operated, such receiver, trustee, or assignee shall make the returns and notices required of such taxpayer.

(4) The department shall designate by rule certain not-for-profit entities and others that are not required to file a return under this code, including an initial information return, unless the entities have taxable income as defined in s. 220.13(2). These entities shall include subchapter S corporations, tax-exempt entities, and others that do not usually owe federal income tax.

History.—s. 1, ch. 71-984; s. 3, ch. 98-100; s. 8, ch. 98-101; s. 43, ch. 2002-218.

F.S. 220.22 on Google Scholar

F.S. 220.22 on Casetext

Amendments to 220.22

Arrestable Offenses / Crimes under Fla. Stat. 220.22

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 220.22.

Annotations, Discussions, Cases:

Cases from cite.case.law:

BOWDRY, v. UNITED AIRLINES, INC. BURGER v. UNITED AIRLINES, INC., 58 F.3d 1483 (10th Cir. 1995)

. . . . § 220.22-220.25, 220.27(a). . . .

PHILIP C. OWEN, CHARTERED, a v. DEPARTMENT OF REVENUE,, 597 So. 2d 380 (Fla. Dist. Ct. App. 1992)

. . . We agree with appellee that Sections 221.04(1), 220.22(1), 214.40(2), and 214.40(4), Florida Statutes . . .

In SUMMIT VENTURES, INC. Mt. Mt. Jr., 135 B.R. 483 (Bankr. D. Vt. 1991)

. . . the Town claimed $11,828.69 in penalties and $4,435.76 in interest was due from Mount Ascut-ney, and $220.22 . . .

In J. CRAVEY, C. E. SMITH M. v. J. CRAVEY C., 105 B.R. 700 (Bankr. M.D. Fla. 1989)

. . . defendants called for $222.22 per month (they miscalculated the payment, and the correct figure is $220.22 . . .

WESTERN ACCEPTANCE COMPANY, v. STATE DEPARTMENT OF REVENUE,, 472 So. 2d 497 (Fla. Dist. Ct. App. 1985)

. . . Section 220.22, Florida Statutes, provides that “[a] return with respect to the tax imposed by this code . . .

CALIFORNIA v. ARIZONA, 452 U.S. 431 (U.S. 1981)

. . . N 28°19/51" W 220.22 feet; 41. N 34°3342" W 149.82 feet; 42. N 39°16'54" W 17.91 feet; 43. . . . N 28°19'51" W 220.22 feet; 41. N 34°33,42/' W 149.82 feet; 42. N 39°16/54// W 17.91 feet; 43. . . .

UNITED STATES DANEFF, v. HENDERSON,, 501 F.2d 1180 (2d Cir. 1974)

. . . an apparent plea bargain appellant pleaded guilty on September 22, 1970, of violation of Penal Law § 220.22 . . . The State argues that appellant by knowingly and voluntarily pleading guilty to a violation of § 220.22 . . . We note at the outset that appellant does not simply attack the constitutionality of the statute, § 220.22 . . .