220.65 Discharge of tax liability.—The tax imposed by this part shall be in lieu of, and no bank or savings association shall be subject to, the tax imposed under part II.
Cited 1 times | Published | Florida 1st District Court of Appeal
...The only cognizable difference between the two taxes are the statutory labels, and even that is belied by Section 220.63 being made part of the "Florida Income Tax *966 Code." Finally, we note that the tax imposed by Section 220.68 is expressly in lieu of income tax imposed on other corporations. [5] § 220.65, Fla....