Fla. Stat. § 196.021
This is the official text of Fla. Stat. § 196.021, part of Florida’s Stat — part of the compiled statutory law of Florida, published by the state as "Stat." Browse the sections below, each linked to its official government source.
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196.021 Tax returns to show all exemptions and claims.
Official statutory text
In making tangible personal property tax returns under this chapter it shall be the duty of the taxpayer to completely disclose and claim any and all lawful or constitutional exemptions from taxation to which the taxpayer may be entitled or which he or she may desire to claim in respect to taxable tangible personal property. The failure to disclose and include such exemptions, if any, in a tangible personal property tax return made under this chapter shall be deemed a waiver of the same on the part of the taxpayer and no such exemption or claim thereof shall thereafter be allowed for that tax year.
History: s. 14, ch. 20723, 1941; ss. 1, 2, ch. 69-55; s. 991, ch. 95-147.
History: s. 14, ch. 20723, 1941; ss. 1, 2, ch. 69-55; s. 991, ch. 95-147.
Status: in_force · Read it on the official government site
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