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F.S. Florida Case Law from Google Scholar
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http://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&Search_String=&URL=0200-0299/0220/0220PartVContentsIndex.html

The 2023 Florida Statutes (including Special Session C)

Title XIV
TAXATION AND FINANCE
Chapter 220
INCOME TAX CODE
View Entire Chapter
CHAPTER 220
PART V

ACCOUNTING

220.41
Taxable year.
220.42
Methods of accounting.
220.43
Reference to federal determinations.
220.44
Adjustments.