Florida Statutes
§ 199.218 — Books and records
Florida § 199.218
This text of Florida § 199.218 (Books and records) is published on Counsel Stack Legal Research, covering Florida primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Fla. Stat. § 199.218 (2026).
Text
Each taxpayer shall retain all books and other records necessary to identify the taxpayer’s intangible personal property and to determine any tax due under this chapter, as well as all books and other records otherwise required by rule of the department with respect to any such tax, until the department’s power to make an assessment with respect to such tax has terminated under s. 95.091(3).
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Legislative History
s. 20, ch. 85-342; s. 52, ch. 87-6; s. 6, ch. 2002-218; s. 12, ch. 2006-312.
Nearby Sections
15
§ 199.133
Levy of nonrecurring tax§ 199.143
Future advances§ 199.155
Valuation§ 199.202
Administration of law; rules§ 199.218
Books and records§ 199.232
Powers of department§ 199.262
Tax liens and garnishment§ 199.303
Declaration of legislative intentCite This Page — Counsel Stack
Bluebook (online)
Florida § 199.218, Counsel Stack Legal Research, https://law.counselstack.com/statute/fl/199.218.