The 2023 Florida Statutes (including Special Session C)

Title XIV
TAXATION AND FINANCE

Chapter 220
INCOME TAX CODE

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F.S. 220.11

220.11 Tax imposed.—

(1) A tax measured by net income is hereby imposed on every taxpayer for each taxable year for the privilege of conducting business, earning or receiving income in this state, or being a resident or citizen of this state. Such tax shall be in addition to all other occupation, excise, privilege, and property taxes imposed by this state or by any political subdivision thereof, including any municipality or other district, jurisdiction, or authority of this state.

(2)(a) The tax imposed by this section shall be an amount equal to 51/2 percent of the taxpayer’s net income for the taxable year, except as provided in paragraph (b).

(b) The tax rate imposed in paragraph (a) shall be adjusted as provided in s. 220.1105.

(3) The tax imposed by this section, for taxpayers determining taxable income under s. 220.13(2)(k), shall be an amount equal to 3.3 percent of the taxpayer’s net income for the taxable year.

(4) In the case of a taxpayer to which s. 55 of the Internal Revenue Code is applied for the taxable year, the amount of tax determined under this section shall be the greater of the tax determined under subsection (2) without the application of s. 55 of the Internal Revenue Code or the tax determined under subsection (3).

History.—s. 1, ch. 71-984; s. 21, ch. 84-549; s. 13, ch. 87-99; s. 17, ch. 88-119; s. 101, ch. 91-112; s. 5, ch. 2018-119; s. 39, ch. 2019-3.

F.S. 220.11 on Google Scholar

F.S. 220.11 on Casetext

Amendments to 220.11

Arrestable Offenses / Crimes under Fla. Stat. 220.11

Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 220.11.

Annotations, Discussions, Cases:

Cases from cite.case.law:

CURRIER, v. FIRST RESOLUTION INVESTMENT CORP., 956 F. Supp. 2d 747 (E.D. Ky. 2013)

. . . judgment, then 21 % per annum thereafter from the date of judgment until paid, and further sum of $220.11 . . .

THE FLORIDA BAR, v. BROWNSTEIN,, 953 So. 2d 502 (Fla. 2007)

. . . On January 30, 2004, the balance in Respondent’s account #1400022665 (Operating) was $220.11. 14. . . .

In DOW CORNING CORPORATION,, 250 B.R. 298 (Bankr. E.D. Mich. 2000)

. . . . § 220.11(b)(2) (stating that determinations of tort liability under the MCRA are governed by substantive . . .

BARNETT BANKS, INC. v. DEPARTMENT OF REVENUE,, 738 So. 2d 502 (Fla. Dist. Ct. App. 1999)

. . . See §§ 220.11, 220.12, & 220.13, Fla. Stat. (1997). . . .

ARIAS, v. UNITED STATES SERVICE INDUSTRIES, INC., 80 F.3d 509 (D.C. Cir. 1996)

. . . . § 36-220.11 (1993). . . .

N. CROCKER, Jr. v. PIEDMONT AVIATION, INC. N. CROCKER, Jr. v. PIEDMONT AVIATION, INC., 49 F.3d 735 (D.C. Cir. 1995)

. . . an EPP suit; protected workers who meet a carrier’s established hiring qualifications, see 29 CFR § 220.11 . . . See 29 CFR §§ 220.11(a), 220.21(a) (allowing carriers to set some employment requirements and limiting . . .

In BANK OF NEW ENGLAND CORPORATION,, 134 B.R. 450 (Bankr. D. Mass. 1991)

. . . However, her modest meal expense, totalling $220.11 for eight days, must be disallowed. . . .

F. McDONALD, v. PIEDMONT AVIATION INC., 930 F.2d 220 (2d Cir. 1991)

. . . . §§ 220.11(a), 220.20(a), and 220.21(a) (1989); Hulsey v. . . .

LONG, a v. TRANS WORLD AIRLINES, INC. a, 761 F. Supp. 1320 (N.D. Ill. 1991)

. . . . § 220.11(b). . . . .

ROBINSON, Jr. v. AMERICAN AIRLINES, INC., 285 U.S. App. D.C. 261 (D.C. Cir. 1990)

. . . . §§ 220.11(a), 220.20(a), 220.21 (1989). In Alaska Airlines, Inc. v. . . . hire unless he meets all of the airline’s non-age-based qualifications and prerequisites. 29 C.F.R. §§ 220.11 . . .

ROBINSON, Jr. v. AMERICAN AIRLINES, INC., 908 F.2d 1020 (D.C. Cir. 1990)

J. TROISE, Sr. d b a E. J. T. v. UNITED STATES,, 21 Cl. Ct. 48 (Ct. Cl. 1990)

. . . The contracting officer therein reduced the assessment from $1,820.11 per day to $220.11 per day — the . . .

ROBINSON, Jr. v. AMERICAN AIRLINES, INC., 722 F. Supp. 757 (D.D.C. 1989)

. . . Section 220.11(a) provides that “each designated employee must satisfy all qualifications or other requirements . . . established by the hiring carrier (subject to the limitations contained in § 220.21).” 29 C.F.R. § 220.11 . . .

N. CROCKER, Jr. v. PIEDMONT AVIATION, INC., 696 F. Supp. 685 (D.D.C. 1988)

. . . require the protected employee to make application in accordance with normal carrier procedures, 29 CFR § 220.11 . . .

LUTHERAN MUTUAL LIFE INSURANCE COMPANY, v. UNITED STATES, 816 F.2d 376 (8th Cir. 1987)

. . . . § 220.11 (West Cum.Pocket Part 1983). . . .

WESTERN ACCEPTANCE COMPANY, v. STATE DEPARTMENT OF REVENUE,, 472 So. 2d 497 (Fla. Dist. Ct. App. 1985)

. . . Sections 220.03 and 220.11, Florida Statutes. . . .

NORTHWESTERN MUTUAL LIFE INSURANCE COMPANY v. UNITED STATES, 7 Cl. Ct. 501 (Cl. Ct. 1985)

. . . . § 220.11 (West Cum. Pocket Part 1983). . . . Ill.Ann.Stat. ch. 120, § 2-201(a) (Smith-Hurd 1970); Fla.Stat.Ann. § 220.11 (West Cum. . . .

DEPARTMENT OF REVENUE A. v. PARKER BANANA COMPANY, a, 391 So. 2d 762 (Fla. Dist. Ct. App. 1980)

. . . The pertinent sections of the Florida Corporate Income Tax Law are sections 220.11(1), 220.12(1), 220.15 . . .

STAN MUSIAL BIGGIE S, INC. v. STATE DEPARTMENT OF REVENUE,, 363 So. 2d 375 (Fla. Dist. Ct. App. 1978)

. . . Section 220.11(2). . . .

S. R. G. CORPORATION, v. DEPARTMENT OF REVENUE,, 365 So. 2d 687 (Fla. 1978)

. . . . §§ 220.02(3) and 220.11-.13, Fla.Stat. (1975) (the latter defining the amount taxed as “adjusted federal . . .

ARMSTRONG, v. CANDON,, 451 F. Supp. 1148 (D. Vt. 1978)

. . . A hearing is available to contest this denial as required by 45 CFR 220.11. . . .

GASAWAY v. McMURRAY, M., 356 F. Supp. 1194 (S.D.N.Y. 1973)

. . . See, 45 C.F.R. 205.10, 220.11 (1972). . . . .

J. D. HALL, v. ATCHISON, TOPEKA SANTA FE RAILWAY COMPANY,, 349 F. Supp. 326 (D. Ark. 1972)

. . . Negligence § 220.11; Emigh v. Andrews, 164 Kan. 732, 191 P.2d 901. . . .

K. MOREELL, I. v. UNITED STATES, 221 F. Supp. 864 (W.D. Pa. 1963)

. . . Allegheny County Taxes 1,059.52 INTEREST Interest on Mortgage 1,333.13 INSURANCE Louis Wechsler Agency 220.11 . . .

v., 15 T.C. 889 (T.C. 1950)

. . . See correspondence in file 220.11. . . .