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1997 Florida Code
TITLE XIV TAXATION AND FINANCE
Chapter 199 Intangible Personal Property Taxes
PART I GENERAL PROVISIONS (ss. 199.012-199.106)
199.104 Credit against tax.
199.104 Credit against tax.--Any bank or savings association, as defined is s. 220.62, is entitled to a credit against the tax imposed by this part in an amount equal to 33 percent of the tax imposed by this part and paid by such bank or savings association in the immediately preceding taxable year less the credit allowed by s. 220.68 for such bank or savings association for such year.
History.--s. 3, ch. 90-132.
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