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Florida Statute 660.44 | Lawyer Caselaw & Research
F.S. 660.44 Case Law from Google Scholar
Statute is currently reporting as:
Link to State of Florida Official Statute Google Search for Amendments to 660.44

The 2023 Florida Statutes (including Special Session C)

Title XXXVIII
BANKS AND BANKING
Chapter 660
TRUST BUSINESS
View Entire Chapter
F.S. 660.44
660.44 Common trust fund to be audited annually.A trust company or trust department administering a common trust fund shall keep proper records, which in addition to all other necessary and proper matters shall show at all times the proportionate interest of each fiduciary account in the common trust fund, and, at least once during each period of 12 months, shall cause an audit to be made of the common trust fund by auditors responsible only to the board of directors of the trust company or trust department. The report of such audit shall include a list of the investments comprising the common trust fund at the time of the audit, which shall show the valuation placed on each item on such list by the board of directors or the trust investment committee of the trust company or trust department as of the date of the audit; a statement of purchases, sales, and any other investment changes and of income and disbursements since the last audit; and appropriate comments as to any investment in default as to payment of principal or interest. The reasonable expenses of any such audit made by independent public accountants may be charged to the common trust fund. The bank, association, or trust company shall manage such common trust funds without charge, save necessary expenses, and it shall send a copy of the latest report of such audit annually to each person to whom a regular periodic accounting of the fiduciary accounts participating in the common trust fund ordinarily would be rendered or shall send advice to each such person annually that the report is available and that a copy will be furnished without charge upon request.
History.s. 3, ch. 28016, 1953; s. 3, ch. 76-168; s. 1, ch. 77-457; ss. 142, 151, 152, ch. 80-260; ss. 2, 3, ch. 81-318; s. 1, ch. 91-307; ss. 1, 149, ch. 92-303.
Note.Former s. 660.13.

F.S. 660.44 on Google Scholar

F.S. 660.44 on Casetext

Amendments to 660.44


Arrestable Offenses / Crimes under Fla. Stat. 660.44
Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 660.44.



Annotations, Discussions, Cases:

Cases from cite.case.law:

T. OLSEN E. v. COMMISSIONER OF INTERNAL REVENUE,, 709 F.2d 278 (4th Cir. 1983)

. . . On April 23, 1979, the Service made a deficiency assessment of $660.44 for 1976 and $800.27 for 1977 . . .

Co. v., 73 Cust. Ct. 181 (Cust. Ct. 1974)

. . . In protest 65/13083, involving a Seattle entry, the engines were classified under TSUS item 660.44 as . . . initially claimed that the outdrives should be classified as an entirety with the engines under item 660.44 . . . way of amendment that the merchandise is classifiable as separate entities— the engines under item 660.44 . . . [And there appears to be no dispute that the engines per se are classifiable under item 660.44 once their . . . 67/17604, 67/7O250(A), and 68/ 46572 plaintiffs’ claim for classification of the engines under item 660.44 . . .

EATON MANUFACTURING CO. v. UNITED STATES, UNITED STATES, v. EATON MANUFACTURING CO., 469 F.2d 1098 (C.C.P.A. 1972)

. . . The engines were classified as internal combustion engines under item 660.44 of Schedule 6, Part 4, Subpart . . . which reads as follows: Internal combustion engines and parts thereof: Piston-type engines: Other: 660.44 . . . dutiable as an entirety with the marine engines described on the invoice at 8.5% ad valorem under item 660.44 . . . The ’572 protest claimed that “said merchandise” is properly classifiable under either item 660.44 or . . . S.U.S., or as [an] internal combustion engine, under Item 660.44, T.S. U. . . .

Co. v. v. Co., 60 C.C.P.A. 23 (C.C.P.A. 1972)

. . . The engines were classified as internal combustion engines under item 660.44 of Schedule 6, Part 4, Subpart . . . dutiable as an entirety with the marine engines described on the invoice at 8.5% ad valorem under item 660.44 . . . * * * .Protest 65/13083, were assessed as internal combustion engines under the provisions in Item 660.44 . . . imported articles are not entireties, and that the engines are properly dutiable as such, under Item 660.44 . . . for, under the provision of Item 678.50, T.S.U.S., or as [an] internal combustion engine, under Item 660.44 . . .

Co. v., 66 Cust. Ct. 293 (Cust. Ct. 1971)

. . . which were appraised as separate entities and then classified in liquidation as such under TSUS items 660.44 . . . protest that the outdrives should be classified as an entirety with the marine engines under TSUS item 660.44 . . . specially provided for and parts thereof, or as an entirety with the marine engines under TSUS item 660.44 . . . is claimed that the merchandise, described as “Machine Paets,” should be classified under TSUS item 660.44 . . . Accordingly, the motion to amend protest 67/11820 to add a claim under item 660.44 is denied. . . .

v., 28 T.C. 658 (T.C. 1957)

. . . He, therefore, contends that the December 31,1953, balance of $2,657 is overstated by $660.44 ($2,657 . . .

ALBRIGHT v. UNITED STATES, 173 F.2d 339 (8th Cir. 1949)

. . . received from the sale of hogs raised for market $2,500.23, and from the sale of his breeding herd $660.44 . . .