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25 chapters · 1,176 sections in this title.
Fla. Stat. § 220.43 Reference to federal determinations
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(1) To the extent not inconsistent with the provisions of this code or forms or regulations prescribed by the department, each taxpayer making a return under this code shall take into account the items of income, deduction, and exclusion on such return in the same manner and amou…
Fla. Stat. § 220.44 Adjustments
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If it appears to the director that any agreement, understanding, or arrangement exists between any taxpayers, or between any taxpayer and any other person, which causes any taxpayer’s net income subject to tax to be reflected improperly or inaccurately, the director may adjust an…
Fla. Stat. § 220.51 Promulgation of rules and regulations
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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 …
Fla. Stat. § 220.52 Arrangement and captions
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No inference, implication, or presumption of legislative construction shall be drawn or made by reason of the location or grouping of any particular sections or provisions of this code, nor shall any caption be given any legal effect.History.—s. 1, ch. 71-984.