§ 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
§ 220.1878 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
§ 220.193 Florida renewable energy production credit
§ 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

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Terms Used In Florida Statutes > Chapter 220 > Part II - Tax Imposed; Apportionment

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Annuity: A periodic (usually annual) payment of a fixed sum of money for either the life of the recipient or for a fixed number of years. A series of payments under a contract from an insurance company, a trust company, or an individual. Annuity payments are made at regular intervals over a period of more than one full year.
  • Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Bail: Security given for the release of a criminal defendant or witness from legal custody (usually in the form of money) to secure his/her appearance on the day and time appointed.
  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Fraud: Intentional deception resulting in injury to another.
  • Indictment: The formal charge issued by a grand jury stating that there is enough evidence that the defendant committed the crime to justify having a trial; it is used primarily for felonies.
  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Oath: A promise to tell the truth.
  • oath: includes affirmations. See Florida Statutes 1.01
  • Office of Economic and Demographic Research: means an entity designated by joint rule of the Legislature or by agreement between the President of the Senate and the Speaker of the House of Representatives. See Florida Statutes 1.01
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • person: includes individuals, children, firms, associations, joint adventures, partnerships, estates, trusts, business trusts, syndicates, fiduciaries, corporations, and all other groups or combinations. See Florida Statutes 1.01
  • Personal property: All property that is not real property.
  • political subdivision: include counties, cities, towns, villages, special tax school districts, special road and bridge districts, bridge districts, and all other districts in this state. See Florida Statutes 1.01
  • Population: means the population according to the latest annual determination of population of local governments produced by the Executive Office of the Governor in accordance with…. See Florida Statutes 145.021
  • Precedent: A court decision in an earlier case with facts and law similar to a dispute currently before a court. Precedent will ordinarily govern the decision of a later similar case, unless a party can show that it was wrongly decided or that it differed in some significant way.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
  • Venue: The geographical location in which a case is tried.
  • writing: includes handwriting, printing, typewriting, and all other methods and means of forming letters and characters upon paper, stone, wood, or other materials. See Florida Statutes 1.01