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April 16, 2026
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The Florida Statutes

The 2025 Florida Statutes

Title XIV
TAXATION AND FINANCE
Chapter 203
GROSS RECEIPTS TAXES
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F.S. 203.02
203.02 Powers of Department of Revenue.—The Department of Revenue may audit the reports provided for in s. 203.01; and each and every such person shall submit all records, books, papers and accounts as to business done to the department or its duly authorized agents for examination or investigation upon demand.
History.—s. 3, ch. 15658, 1931; CGL 1936 Supp. 1279(110); s. 7, ch. 63-253; s. 5, ch. 65-371; s. 2, ch. 65-420; ss. 21, 35, ch. 69-106.