The 2023 Florida Statutes (including Special Session C)

Title XIV
TAXATION AND FINANCE

Chapter 220
INCOME TAX CODE

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F.S. 220.51

220.51 Promulgation of rules and regulations.—In accordance with the Administrative Procedure Act, chapter 120, the department is authorized to make, promulgate, and enforce such reasonable rules and regulations, and to prescribe such forms relating to the administration and enforcement of the provisions of this code, as it may deem appropriate, including:

(1) Rules for initial implementation of this code and for taxpayers’ transitional taxable years commencing before and ending after January 1, 1972;

(2) Rules or regulations to clarify whether certain groups, organizations, or associations formed under the laws of this state or any other state, country, or jurisdiction shall be deemed “taxpayers” for the purposes of this code, in accordance with the legislative declarations of intent in s. 220.02; and

(3) Regulations relating to consolidated reporting for affiliated groups of corporations, in order to provide for an equitable and just administration of this code with respect to multicorporate taxpayers.

History.—s. 1, ch. 71-984.

F.S. 220.51 on Google Scholar

F.S. 220.51 on Casetext

Amendments to 220.51

Arrestable Offenses / Crimes under Fla. Stat. 220.51

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 220.51.

Annotations, Discussions, Cases:

Cases from cite.case.law:

GOLDEN WEST FINANCIAL CORPORATION, SSB, FSB, f k a WLC s v. FLORIDA DEPARTMENT OF REVENUE,, 975 So. 2d 567 (Fla. Dist. Ct. App. 2008)

. . . statutes it was intended to implement; (2) was “inequitable and unjust” and, therefore, violated section 220.51 . . .

DIXON, v. GEORGIA INDIGENT LEGAL SERVICES, INC., 388 F. Supp. 1156 (S.D. Ga. 1974)

. . . provide for legal services to families desiring help of lawyers with their legal problems. 45 CFR §§ 220.51 . . .

ALBANY WELFARE RIGHTS ORGANIZATION DAY CARE CENTER, INC. v. SCHRECK,, 463 F.2d 620 (2d Cir. 1972)

. . . . §§ 220.18, 220.2, 220.47, 220.51, 220.52, 220.55, 220.56, and 226.1(a) (5) (1971) , it has the federal . . .