Florida Statute 213.37 - Full Text and Legal Analysis

The 2025 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 213
STATE REVENUE LAWS: GENERAL PROVISIONS

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213.37 Authority to require sworn statements.—

(1) The Department of Revenue may require verification of exemption applications, refund applications, and tax returns relevant to administration of the revenue laws of this state.

(2) Verification shall be accomplished as provided in s. 92.525(1)(c) and subject to the provisions of s. 92.525(3).

History.—s. 40, ch. 91-112; s. 56, ch. 2025-208.

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Amendments to 213.37

Annotations, Discussions, Cases:

Cases Citing Statute 213.37

Total Results: 2 | Sort by: Relevance | Newest First

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Mrs. Lizzie Beatrice Easterwood v. Csx Transp., Inc., 933 F.2d 1548 (11th Cir. 1991).

Cited 62 times | Published | Court of Appeals for the Eleventh Circuit | 1991 U.S. App. LEXIS 12731, 1991 WL 92953

...imits. b. Vegetation Easterwood also claims that excessive vegetation on the side of the track obstructed the views of the train engineers and the decedent, thereby causing the accident. We find this claim to be partially pre-empted. Under 49 C.F.R. § 213.37 (1990), track owners must keep vegetation on or immediately adjacent to the tracks under control....

...Because the Secretary has chosen to regulate vegetation, Congress explicitly has pre-empted all state regulation in this area. See 45 U.S.C.A. § 434 (1986); See also Missouri Pac. R.R. Co. v. Railroad Comm. of Tex., 833 F.2d 570 (5th Cir.1987) (holding that 49 C.F.R. § 213.37 pre-empts all state regulation of vegetation immediately adjacent to railbed)....

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Scott v. Seaboard Sys. R.R., 578 So. 2d 499 (Fla. Dist. Ct. App. 1991).

Published | District Court of Appeal of Florida | 1991 Fla. App. LEXIS 3787, 1991 WL 63760

the jury regarding federal regulation, 49 C.F.R. § 213.37(c); and, (2) the trial court erred in failing

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