There Is a Newer Version of the Florida Statutes
  1. 2025 Florida Stat.
  2. 2024 Florida Stat.
  3. 2023 Florida Stat.
  4. 2001 Florida Stat. (here)
  5. View All Versions
View Our Newest Version Here

2001 Florida Code
TITLE XIV Taxation And Finance
Chapter 220 Income Tax Code  
PART V ACCOUNTING (ss. 220.41-220.44)
220.44   Adjustments.

220.44  Adjustments.--If it appears to the director that any agreement, understanding, or arrangement exists between any taxpayers, or between any taxpayer and any other person, which causes any taxpayer's net income subject to tax to be reflected improperly or inaccurately, the director may adjust any item or items of income, deduction, or exclusion, or any factor taken into account in apportioning income to this state, to the extent necessary clearly to reflect the net income of such taxpayer.

History.--s. 1, ch. 71-984.

Disclaimer: These codes may not be the most recent version. Florida may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.