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F.S. Florida Case Law from Google Scholar
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http://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&Search_String=&URL=0200-0299/0220/0220PartIIIContentsIndex.html

The 2023 Florida Statutes (including Special Session C)

Title XIV
TAXATION AND FINANCE
Chapter 220
INCOME TAX CODE
View Entire Chapter
CHAPTER 220
PART III

RETURNS; DECLARATIONS; RECORDS

220.21
Returns and records; regulations.
220.211
Penalties; incomplete return.
220.22
Returns; filing requirement.
220.221
Returns; signing and verification.
220.222
Returns; time and place for filing.
220.23
Federal returns.
220.24
Declaration of estimated tax.
220.241
Declaration; time for filing.
220.242
Declaration as return.
220.27
Additional required information.