Florida § 196.021 - Tax returns to show all exemptions and claims.
Full text of Florida Florida Statutes § 196.021 — Tax returns to show all exemptions and claims., with citation guidance and answers to common questions.
§ 196.021. Tax returns to show all exemptions and claims.
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.
Source: official Florida text · Last verified 2026-08-27
Frequently Asked Questions About Florida § 196.021
What does Florida Statutes § 196.021 cover?
Section 196.021 ("Tax returns to show all exemptions and claims.") is part of the Florida Statutes, the codified statutory law of Florida. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Florida § 196.021?
A common citation format is "Florida Statutes § 196.021" (Florida). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Florida law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Florida official source linked on this page or consult a licensed Florida attorney.
How does Florida § 196.021 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Florida can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Florida.