Esheria Regulatory Atlas

Tax law in United States — Florida

Tax administration, corporate taxation, duties, reporting, and statutory liabilities. Every result links to its stored legal text and available official source evidence.

1,339 matching statutes

• United States — Florida

  Florida Statutes § 738.507 — Adjustment between income and principal because of taxes.

  1 provisions

  A fiduciary may adjust income and principal for certain tax-related shifts, must charge beneficiaries back in specified estate-tax cases, and may recover that charge by payment, withholding, or another method.

  Act or statute Open & Chat

• United States — Florida

  Florida Statutes § 197.344 — Lienholders; receipt of notices and delinquent taxes.

  1 provisions

  The tax collector must send tax notices in specified ways, including to third parties or trustees when requested, and must provide delinquent-tax information to certain lienholders or mortgagees who file the required description and pay $2.

  Notice Open & Chat

• United States — Florida

  Florida Statutes § 376.30781 — Tax credits for rehabilitation of drycleaning-solvent-contaminated sites and brownfield sites in designated brownfield areas; application process; rulemaking authority; revocation authority.

  1 provisions

  This section sets tax credits for qualifying site cleanup and brownfield rehabilitation, and tells applicants how to apply.

  Act or statute Open & Chat

• United States — Florida

  Florida Statutes § 550.09511 — Jai alai taxes; abandoned interest in a permit for nonpayment of taxes.

  1 provisions

  This section sets tax rules for jai alai permitholders, including reduced-rate eligibility, a tax credit in some cases, and a required special prize payment from the breaks.

  Act or statute Open & Chat

• United States — Florida

  Florida Statutes § 197.222 — Prepayment of estimated tax by installment method.

  1 provisions

  Taxpayers may prepay eligible taxes in installments, but they must apply, pay on set dates, and follow the installment schedule to keep the plan and discounts.

  Act or statute Open & Chat

• United States — Florida

  Florida Statutes § 197.263 — Change in ownership or use of property.

  1 provisions

  This section requires notice and collection steps when tax-deferred property changes ownership or use, and it sets payment deadlines and delinquency consequences.

  Act or statute Open & Chat

• United States — Florida

  Florida Statutes § 561.50 — One state tax payment; reports.

  1 provisions

  Manufacturers or distributors must remit the computed beverage tax with the required monthly report by the 10th, and the division can require a higher bond or more frequent remittance in risk situations.

  Act or statute Open & Chat

• United States — Florida

  Florida Statutes § 197.602 — Reimbursement required in challenges to the validity of a tax deed.

  1 provisions

  If someone successfully challenges a tax deed, they may have to reimburse the tax deed side for specified costs, plus interest, and the court sets the amount.

  Act or statute Open & Chat

• United States — Florida

  Florida Statutes § 197.446 — Payment of back taxes as condition precedent to cancellation of tax certificate held by county.

  1 provisions

  A court may not issue an order in certain tax-sale or tax-certificate cases until the owner pays the required back taxes, and the court must determine the amount due.

  Act or statute Open & Chat

• United States — Florida

  Florida Statutes § 190.024 — Tax liens.

  1 provisions

  District taxes, related penalties, and collection costs become a lien on the taxed land until paid.

  Act or statute Open & Chat

• United States — Florida

  Florida Statutes § 197.442 — Tax collector not to sell certificates on land on which taxes have been paid; penalty.

  1 provisions

  If taxes were already paid on land, the tax collector must act to cancel any wrongly issued tax certificate or deed after a written demand by the aggrieved taxpayer.

  Act or statute Open & Chat

• United States — Florida

  Florida Statutes § 197.2421 — Property tax deferral.

  1 provisions

  If a property owner applies and meets the chapter criteria, the tax collector must approve deferral of ad valorem taxes and non-ad valorem assessments.

  Act or statute Open & Chat