Florida Statutes Chapter 220 — INCOME TAX CODE

From the Legislature's 2026 edition, which includes changes effective through January 1, 2027. Later effective dates are retained in each section's source notes.

Title XIV

• § 220.02 — Legislative intent.
• § 220.03 — Definitions.
• § 220.11 — Tax imposed.
• § 220.1105 — Tax imposed; automatic refunds and downward adjustments to tax rates.
• § 220.12 — “Net income” defined.
• § 220.13 — “Adjusted federal income” defined.
• § 220.131 — Adjusted federal income; affiliated groups.
• § 220.14 — Exemption.
• § 220.15 — Apportionment of adjusted federal income.
• § 220.151 — Apportionment; methods for special industries.
• § 220.152 — Apportionment; other methods.
• § 220.153 — Apportionment by sales factor.
• § 220.16 — Allocation of nonbusiness income.
• § 220.181 — Enterprise zone jobs credit.
• § 220.182 — Enterprise zone property tax credit.
• § 220.183 — Community contribution tax credit.
• § 220.184 — Hazardous waste facility tax credit.
• § 220.1845 — Contaminated site rehabilitation tax credit.
• § 220.185 — State housing tax credit.
• § 220.186 — Credit for Florida alternative minimum tax.
• § 220.1875 — Credit for contributions to eligible nonprofit scholarship-funding organizations.
• § 220.1876 — Credit for contributions to the New Worlds Reading Initiative.
• § 220.1877 — Credit for contributions to eligible charitable organizations.
• § 220.18775 — Credit for contributions to eligible charitable organizations for the Home Away From Home Tax Credit.
• § 220.1878 — Credit for contributions to the Live Local Program.
• § 220.1895 — Rural Job Tax Credit and Urban High-Crime Area Job Tax Credit.
• § 220.19 — Child care tax credits.
• § 220.191 — Capital investment tax credit.
• § 220.1915 — Credit for qualified railroad reconstruction or replacement expenditures.
• § 220.195 — Emergency excise tax credit.
• § 220.196 — Research and development tax credit.
• § 220.198 — Experiential learning tax credit program.
• § 220.199 — Residential graywater system tax credit.
• § 220.1991 — Credit for manufacturing of human breast milk derived human milk fortifiers.
• § 220.1992 — Individuals with Unique Abilities Tax Credit Program.
• § 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.
• § 220.31 — Payments; due date.
• § 220.32 — Payments of tentative tax.
• § 220.33 — Payments of estimated tax.
• § 220.34 — Special rules relating to estimated tax.
• § 220.41 — Taxable year.
• § 220.42 — Methods of accounting.
• § 220.43 — Reference to federal determinations.
• § 220.44 — Adjustments.
• § 220.51 — Promulgation of rules and regulations.
• § 220.52 — Arrangement and captions.
• § 220.54 — Administration of law.
• § 220.62 — Definitions.
• § 220.63 — Franchise tax imposed on banks and savings associations.
• § 220.64 — Other provisions applicable to franchise tax.
• § 220.65 — Discharge of tax liability.
• § 220.701 — Collection authority.
• § 220.703 — Assessment.
• § 220.705 — Limitation on assessment.
• § 220.707 — Notice and demand.
• § 220.709 — Deficiency determinations.
• § 220.711 — Notice of deficiency.
• § 220.713 — Assessment after notice.
• § 220.715 — Waiver of restrictions on assessment.
• § 220.717 — Protest of proposed assessment.
• § 220.719 — Jeopardy assessments.
• § 220.721 — Overpayments; credits.
• § 220.723 — Overpayments; interest.
• § 220.725 — Overpayments; refunds.
• § 220.727 — Limitations on claims for refund.
• § 220.731 — Investigations.
• § 220.733 — Actions to recover taxes.
• § 220.735 — Production of witnesses and records.
• § 220.737 — Amounts less than $1.
• § 220.739 — Procedure for notices.
• § 220.801 — Penalties; failure to timely file returns.
• § 220.803 — Penalties; failure to pay tax.
• § 220.805 — Assessment of penalties.
• § 220.807 — Determination of rate of interest.
• § 220.809 — Interest on deficiencies.
• § 220.813 — Liens; attachment and notice.
• § 220.815 — Liens; priority and filing.
• § 220.819 — Liens; release.
• § 220.821 — Liens; certificates of release.
• § 220.823 — Liens; costs.
• § 220.825 — Liens; foreclosure.
• § 220.827 — Collection procedures.
• § 220.829 — Liability of transferees.
• § 220.901 — Willful and fraudulent acts.
• § 220.903 — Willful failure to pay over.
• § 220.905 — Aiding and abetting.