Fla. Stat. 199.218
Books and records

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).

Source: Section 199.218 — Books and records, https://www.flsenate.gov/Laws/Statutes/2024/0199.218 (accessed Aug. 7, 2025).

199.202
Administration of law 199.212
All state agencies to cooperate in administration of law 199.218
Books and records 199.232
Powers of department 199.262
Tax liens and garnishment 199.272
Suits for violation of this chapter 199.282
Penalties for violation of this chapter 199.292
Disposition of intangible personal property taxes 199.303
Declaration of legislative intent

Current through Fall 2025

§ 199.218. Books & records's source at flsenate.gov

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Location: https://florida.public.law/statutes/fla._stat._199.218

Original Source: Section 199.218 — Books and records, https://www.flsenate.gov/Laws/Statutes/2024/0199.218 (last accessed Aug. 7, 2025).

Fla. Stat. 199.218 Books and records

Fla. Stat. 199.218
Books and records