The 2023 Florida Statutes (including Special Session C)

Title XIV
TAXATION AND FINANCE

Chapter 203
GROSS RECEIPTS TAXES

View Entire Chapter

F.S. 203.06

203.06 Interest on delinquent payments.—Any payments as imposed in this chapter, if not received by the Department of Revenue on or before the due date as provided by law, shall include, as an additional part of such amount due, interest at the rate of 1 percent per month, accruing from the date due until paid.

History.—s. 5, ch. 76-261.

F.S. 203.06 on Google Scholar

F.S. 203.06 on Casetext

Amendments to 203.06

Arrestable Offenses / Crimes under Fla. Stat. 203.06

Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 203.06.

Annotations, Discussions, Cases:

Cases from cite.case.law:

S. HUNT, v. W. COLVIN,, 672 F. App'x 744 (9th Cir. 2017)

. . . Part' 404, Subpart P, App. 2, § 203.06 (person who has at least a high school education, is limited to . . .

In TOM NEBEL, P. C. M. P. C. v. M. P. C. v., 409 B.R. 873 (Bankr. M.D. Tenn. 2009)

. . . This is $203.06 per share. The total payment at this time will be $340,328.56. . . .

ANGLERS OF THE AU SABLE, v. UNITED STATES FOREST SERVICE,, 590 F. Supp. 2d 877 (E.D. Mich. 2008)

. . . the motion to intervene, “the cause may be remanded for that purpose.” 9 Moore’s Federal Practice ¶ 203.06 . . .

OFS FITEL, LLC, OFS LLC, v. EPSTEIN, BECKER AND GREEN, P. C., 549 F.3d 1344 (11th Cir. 2008)

. . . He may, however, urge on appeal that his consent was not actually given.” 9 Moore Federal Practice P 203.06 . . .

In H. GUZMAN A., 345 B.R. 640 (Bankr. E.D. Wis. 2006)

. . . clothing expense ($59) and continued charitable contributions ($25), for a total “Additional Expenses” of $203.06 . . .

PADGETT, v. S. APFEL,, 62 F. Supp. 2d 1008 (W.D.N.Y. 1999)

. . . benefits, determining that “considering the claimant’s residual functional capacity for medium work, Rule 203.06 . . . stated in his decision, “Considering the claimants residual functional capacity for medium work, Rule 203.06 . . . non-exertional limitations did not significantly erode Padgett’s occupational base, before concluding that Rule 203.06 . . . the residual functional capacity for medium work, and therefore, was not disabled pursuant to Rule 203.06 . . .

CREDIT FRANCAIS INTERNATIONAL, S. A. v. BIO- VITA, LTD. BIO VITA, LTD. v. W. RAUSCH, BIO VITA, LTD. v. W. RAUSCH,, 78 F.3d 698 (1st Cir. 1996)

. . . 1125 n. 4 (1st Cir.1993); Little Joe Trawlers, Inc., 780 F.2d at 161; 9 Moore’s Federal Practice ¶ 203.06 . . .

CHAMP B. v. SIEGEL TRADING COMPANY, INC., 55 F.3d 269 (7th Cir. 1995)

. . . Roper, 445 U.S. 326, 333, 100 S.Ct. 1166, 1171, 63 L.Ed.2d 427 (1980); 9 Moore’s Federal Practice ¶ 203.06 . . .

COMMERCIAL UNION INSURANCE COMPANY, v. WALBROOK INSURANCE CO. LTD. COMMERCIAL UNION INSURANCE COMPANY, v. NATIONAL CASUALTY CO., 41 F.3d 764 (1st Cir. 1994)

. . . Moore et al., Moore’s Federal Practice ¶ 203.06 (2d ed. 1994) (hereinafter, Moore’s Federal Practice) . . .

NAUTILUS INSURANCE COMPANY, v. WINCHESTER HOMES, INCORPORATED, RELIANCE WOOD PRESERVING, INCORPORATED s v. MULLANEY,, 15 F.3d 371 (4th Cir. 1994)

. . . Lucas, Moore’s Federal Practice ¶ 203.06 (2d ed. 1993), at 3-26 through 3-27 (same). . . .

CURTIS, v. CITY OF DES MOINES, R., 995 F.2d 125 (8th Cir. 1993)

. . . Lucas, Moore’s Federal Practice ¶ 203.06, at 3-23 (2d ed. 1987)). See also United States v. . . .

COTTO v. UNITED STATES, 993 F.2d 274 (1st Cir. 1993)

. . . Moore et al., Moore's Federal Practice ¶ 203.06 (2d ed. 1993) (“A party that consents to entry of a judgment . . .

In VMS LIMITED PARTNERSHIP SECURITIES LITIGATION. EQUITY RESOURCES GROUP, INCORPORATED, 976 F.2d 362 (7th Cir. 1992)

. . . become parties by intervention, substitution or third-party practice.” 9 Moore’s Federal Practice ¶ 203.06 . . .

MOCK, v. T. G. Y. STORES CO. a L. CLYMER, v. T. G. Y. STORES CO. a BAILEY, E. v. T. G. Y. STORES CO. a BAILEY, E. v. T. G. Y. STORES CO. a, 971 F.2d 522 (10th Cir. 1992)

. . . Lucas, Moore’s Federal Practice ¶[ 203.06 (1992). . . .

JENKINS, AGYEI A. A. a M. A. A. v. STATE OF MISSOURI Jr. D. R. D. M. M. E. C. C. D. Co. J., 967 F.2d 1245 (8th Cir. 1992)

. . . Moore et ah, Moore’s Federal Practice ¶ 203.06 (2d ed. 1991). . . .

S. DOPP, v. HTP CORPORATION, S. DOPP, v. HTP CORPORATION, S. DOPP, v. HTP CORPORATION, S. A., 947 F.2d 506 (1st Cir. 1991)

. . . Little Joe Trawlers, Inc., 780 F.2d 158, 161 (1st Cir.1986); 9 Moore’s Federal Practice, supra, ¶ 203.06 . . .

ROE, v. TOWN OF HIGHLAND, Mr., 909 F.2d 1097 (7th Cir. 1990)

. . . the motion to intervene, “the cause may be remanded for that purpose.” 9 Moore’s Federal Practice H 203.06 . . .

STOCKSTILL, v. PETTY RAY GEOPHYSICAL, DIVISION OF GEOSOURCE, INC. v. DOERLE S QUARTERBOATS,, 888 F.2d 1493 (5th Cir. 1989)

. . . Lucas, Moore's Federal Practice 203.06 (1989 2d ed.). . . .

L. SHORES, Jr. E. Jr. v. H. SKLAR,, 885 F.2d 760 (11th Cir. 1989)

. . . See id. at 1376 (citing 9 Moore, Federal Practice paragraph 203.06 at 3-27) (“[An appellant] may, however . . .

In GRAND JURY PROCEEDINGS. UNITED STATES, 875 F.2d 927 (1st Cir. 1989)

. . . Lucas, Moore’s Federal Practice ¶ 203.06 (2d ed. 1988) (describing requirements embodied in Fed.R.App.P . . .

ALAN NEUMAN PRODUCTIONS, INC. v. ALBRIGHT,, 862 F.2d 1388 (9th Cir. 1988)

. . . Wooster, supra, 9 Moore’s Federal Practice If 203.06, at 720 (2d ed. 1975). Danning v. . . .

CRUCIBLE, INC. v. STORA KOPPARBERGS BERGSLAGS AB, AB, STORA KOPPARBERG CORPORATION v. CRUCIBLE, INC. CRUCIBLE MATERIALS CORPORATION, v. STORA KOPPARBERG BERGSLAGS AB, 701 F. Supp. 1157 (W.D. Pa. 1988)

. . . Lucas, Moore’s Federal Practice 203.06 at 3-23 (1985); see, e.g., Zenith Radio Corp. v. . . .

PANOLA LAND BUYING ASSOCIATION, J. v. CLARK, s, 844 F.2d 1506 (11th Cir. 1988)

. . . Goldfine, 270 F.2d 185 (1st Cir.1959); 9 Moore’s Federal Practice ¶ 203.06 at 3-23 (2d ed. 1980). 643 . . .

BARTELS, v. SPORTS ARENA EMPLOYEES LOCAL, 838 F.2d 101 (3d Cir. 1988)

. . . See also 9 Moore’s Federal Practice ¶ 203.06 (1987). . . .

KARCHER, SPEAKER OF THE NEW JERSEY GENERAL ASSEMBLY, v. MAY, 484 U.S. 72 (U.S. 1987)

. . . Lucas, Moore’s Federal Practice ¶ 203.06 pp. 3-20 (1987). . . .

M. KENNY E. v. S. QUIGG A. J. O. W. K. A. C. RGI, 820 F.2d 665 (4th Cir. 1987)

. . . Lucas, Moore’s Federal Practice II 203.06, at 3-23 (2d ed. 1987) (citing Adams v. . . .

SECURITIES AND EXCHANGE COMMISSION, d b a Co. C. Co. S. M. A. N. A. E. A. v. CERTAIN UNKNOWN PURCHASERS OF THE COMMON STOCK OF AND CALL OPTIONS FOR THE COMMON STOCK OF SANTA FE INTERNATIONAL CORPORATION N. A. CIR N. A. Al Al v. E. ZIMMER, Jr., 817 F.2d 1018 (2d Cir. 1987)

. . . Shiff, 702 F.2d 380, 385 (2d Cir.1983); 9 Moore’s Federal Practice, ¶ 203.06 at 3-20 (2d ed. 1986). . . .

BALCOM, v. LYNN LADDER AND SCAFFOLDING COMPANY, INC. S. Co., 806 F.2d 1127 (1st Cir. 1986)

. . . Moore, Federal Practice ¶ 203.06, at 3-23 (2d ed. 1985). . . .

RAY v. LYKES BROS. STEAMSHIP CO. INC., 805 F.2d 552 (5th Cir. 1986)

. . . Lucas, Moore’s Federal Practice ¶ 203.06 (2d Ed. 1985). . . .

HISPANIC SOCIETY OF NEW YORK CITY POLICE DEPARTMENT INC. A. Jr. S. v. NEW YORK CITY POLICE DEPARTMENT, St. v. COSTELLO, J. M. E. J. J. P. J. D. G. P. C. B. R. A. P. J. J. G. J. J. A. P. V. J. X. J. L. D. P. O R. W. E. S. P. J. M. J. O O E. O O A. P. Jr. Fr. R. K., 806 F.2d 1147 (2d Cir. 1986)

. . . Moore, Moore’s Federal Practice ¶ 203.06, at 3-20 (1986). . . . LTV Corp., 746 F.2d 51, 53-54 & nn.5-6 (D.C.Cir.1984); 9 Moore’s Federal Practice ¶ 203.06, at 3-23. . . .

DORSE, v. ARMSTRONG WORLD INDUSTRIES, INC., 798 F.2d 1372 (11th Cir. 1986)

. . . He may, however, urge on appeal that his consent was not actually given 9 Moore Federal Practice if 203.06 . . .

KLOSTER SPEEDSTEEL AB, AB, A AB, A v. CRUCIBLE INC., 793 F.2d 1565 (Fed. Cir. 1986)

. . . Lucas, Moore’s Federal Practice H 203.06, at 3-23 (1985); see, e.g., Zenith Radio Corp. v. . . .

CHRISTIAN SCIENCE READING ROOM JOINTLY MAINTAINED, a M. v. CITY AND COUNTY OF SAN FRANCISCO, a J. E. Z. L. K. A., 784 F.2d 1010 (9th Cir. 1986)

. . . Cooper, Federal Practice & Procedure § 3902 at 408 (1976 & Supp.1985); 9 Moore’s Federal Practice § 203.06 . . .

In HUFF, Jr. AMERICAN NATIONAL BANK, v. HUFF, Jr., 61 B.R. 678 (N.D. Ill. 1986)

. . . See generally LTV Corp., 746 F.2d at 53-54 n.5; 9 Moore’s, ¶ 203.06 at 3-23. . . .

F. BAKER, v. WADE, E., 769 F.2d 289 (5th Cir. 1985)

. . . Lucas, Moore’s Federal Practice ¶ 203.06, at 3-21 to 3-23 (1985); see, e.g., United Airlines, Inc. v. . . . Lucas, supra note 21 ¶ 203.06, at 3-22 (emphasis in original); see, e.g., United Airlines, Inc. v. . . . Lucas, supra note 21 ¶ 203.06, at 3-22; cf. Stallworth v. . . . Lucas, supra note 21 ¶ 203.06, at 3-22 to 3-23; cf. Pennsylvania v. . . .

A. SCHWARTZMILLER, v. GARDNER, A. SCHWARTZMILLER, v. GARDNER,, 752 F.2d 1341 (9th Cir. 1984)

. . . Moore, Moore’s Federal Practice ¶ 203.06, at 3-24 (2d ed. 1983). See also Partmar Corp. v. . . .

E. WATSON, D. v. CITY OF NEWARK S. M. H. a L. a M. a R. a D. a, 746 F.2d 1008 (3d Cir. 1984)

. . . Ward, Moore’s Federal Practice, Tf 203.06 (2d ed. 1981); 15 C. Wright, A. Miller & E. . . .

PORTABLE ROCK PRODUCTION COMPANY, INC. v. UNITED STATES, 4 Cl. Ct. 495 (Cl. Ct. 1984)

. . . In fact, contract specification 203.06, Utilization of Excavated Materials, provided under subdivision . . .

MAIN LINE FEDERAL SAVINGS AND LOAN ASSOCIATION, v. TRI- KELL, INC., 721 F.2d 904 (3d Cir. 1983)

. . . Moore, Federal Practice § 203.06 at 3-23 (2d ed. 1974). . . .

MAIN LINE FEDERAL SAVINGS AND LOAN ASSOCIATION, v. TRI- KELL, INC., 721 F.2d 904 (3d Cir. 1983)

. . . Moore, Federal Practice § 203.06 at 3-23 (2d ed. 1974). . . .

K. J. CHENG, v. GAF CORPORATION,, 713 F.2d 886 (2d Cir. 1983)

. . . Brashear Lines, 306 U.S. 204, 206 (1939); 9 Moore’s Federal Practice ¶ 203.06, at 3-23 (2 ed. 1983). . . .

In CARBIDE CUTOFF, INC. SPECIAL COUNSEL TO THE TRUSTEE, 703 F.2d 259 (7th Cir. 1983)

. . . Brashear Freight Lines, Inc., 306 U.S. 204, 206 (1939); 9 Moore’s Federal Practice 1 203.06, at 3-23 . . . E.g., Public Service Commission, supra; 9 Moore’s Federal Practice K 203.06 (1982). . . .

In CARBIDE CUTOFF, INC. SPECIAL COUNSEL TO THE TRUSTEE, 703 F.2d 259 (7th Cir. 1983)

. . . Brashear Freight Lines, Inc., 306 U.S. 204, 206 (1939); 9 Moore’s Federal Practice ¶ 203.06 (1982). . . . E.g., Public Service Commission, supra; 9 Moore’s Federal Practice ¶ 203.06 (1982). . . .

ALEUT TRIBE, v. UNITED STATES,, 702 F.2d 1015 (Fed. Cir. 1983)

. . . Lucas, Moore’s Federal Practice ¶203.06 (2d ed. 1982). See also AT & T v. . . .

ALEUT TRIBE, v. UNITED STATES,, 702 F.2d 1015 (Fed. Cir. 1983)

. . . Lucas, Moore’s Federal Practice ¶ 203.06 (2d ed. 1982). See also AT & T v. . . .

In EASTERN SUGAR ANTITRUST LITIGATION PANTRY PRIDE, INC. Co. v. FINLEY, KUMBLE, WAGNER, HEINE, UNDERBERG CASEY,, 697 F.2d 524 (3d Cir. 1982)

. . . Moore, Moore’s Federal Practice § 203.06, at 3-23. . . .

A. MACHELLA, v. M. CARDENAS,, 659 F.2d 650 (5th Cir. 1981)

. . . Cardenas, 653 F.2d 923, 927 (5th Cir. 1981); 9 Moore’s Federal Practice 1 203.06 (2d E.D. 1980). . . .

TAYLOR, v. OUACHITA PARISH SCHOOL BOARD, ANDREWS, v. MONROE CITY SCHOOL BOARD,, 648 F.2d 959 (5th Cir. 1981)

. . . Generally, one not a party lacks standing to appeal an order in that action. 9 Moore’s Federal Practice ¶ 203.06 . . . narrow exceptions to the standing requirement are not here applicable. 9 Moore’s Federal Practice ¶ 203.06 . . .

L. LIPSCOMB v. WISE P., 643 F.2d 319 (5th Cir. 1981)

. . . Goldfine, 270 F.2d 185 (1st Cir. 1959); 9 Moore’s Federal Practice K 203.06 at 3-23 (2d ed. 1980). . . .

DEPOSIT GUARANTY NATIONAL BANK OF JACKSON, MISSISSIPPI v. ROPER, 445 U.S. 326 (U.S. 1980)

. . . Moore, Federal Practice ¶ 203.06 (2d ed. 1975). . . . Moore, Federal Practice ¶ 203.06 (2d ed. 1975). . . .

DIETRICH CORPORATION v. KING RESOURCES COMPANY J. FIFLIS, v. A. BAER,, 596 F.2d 422 (10th Cir. 1979)

. . . See: 9 Moore’s Federal Practice $ 203.06 (2d ed. 1948, Supp.) and cases cited in the majority opinion . . .

UNITED STATES v. SHERMAN, a SEATTLE TIMES COMPANY, a v. UNITED STATES DISTRICT COURT FOR WESTERN DISTRICT OF WASHINGTON,, 581 F.2d 1358 (9th Cir. 1978)

. . . See 9 Moore’s Federal Practice, ¶ 203.06 (1975). . . .

UNITED STATES v. STATE OF WASHINGTON, DEPARTMENT OF FISHERIES,, 573 F.2d 1117 (9th Cir. 1978)

. . . solely for its effect as precedent insufficient to sustain an appeal); 9 Moore’s Federal Practice ¶ 203.06 . . .

B. DANNING, Co. a v. LAVINE,, 572 F.2d 1386 (9th Cir. 1978)

. . . Wooster, supra; 9 Moore’s Federal Practice ¶ 203.06, at 720 (2d ed. 1975). . . .

CENTRAL SOUTH CAROLINA CHAPTER, SOCIETY OF PROFESSIONAL JOURNALISTS, SIGMA DELTA CHI, v. UNITED STATES DISTRICT COURT FOR DISTRICT OF SOUTH CAROLINA, 551 F.2d 559 (4th Cir. 1977)

. . . below and who is aggrieved by the judgment or order can appeal therefrom.” 9 Moore’s Federal Practice ¶ 203.06 . . .

E. B. v., 67 T.C. 426 (T.C. 1976)

. . . 1372-74 1970 301.60 1971 425.34 4817-75 1973 480.62 Ernest Saxton. 1388-74 1970 745.05 4819-75 1973 203.06 . . .

SHOR- LINE RAMBLER, INC. d b a E. v. AMERICAN MOTORS SALES CORR, a, 543 F.2d 601 (7th Cir. 1976)

. . . Martin, 17 Alaska 230, 244 F.2d 556, 562 (9th Cir. 1957); 9 Moore’s Federal Practice, ¶ 203.06 at 721 . . .

COMMONWEALTH OF PENNSYLVANIA v. R. RIZZO, FIRE OFFICERS UNION, 530 F.2d 501 (3d Cir. 1976)

. . . Ward, Federal Practice ¶ 203.06, at 715 (2d ed. 1975). . . .

UNITED STATES H S INDUSTRIES, INC. v. F. D. RICH CO. INC. Co. UNITED STATES H S INDUSTRIES, INC. v. F. D. RICH CO. INC. F. D. RICH CO. INC. v. UNITED STATES FIDELITY GUARANTY,, 525 F.2d 760 (7th Cir. 1975)

. . . A similar rule is advocated in 9 Moore’s Federal Practice ¶ 203.06 at 719 (1973). . . .

HILTON, v. MUMAW HILTON, v. MUMAW HILTON, v. MUMAW HILTON, v. MUMAW, 522 F.2d 588 (9th Cir. 1975)

. . . Moore, Federal Practice 203.06, at 717 (1973). . . .

REINERTSEN, v. GEORGE W. ROGERS CONSTRUCTION CORPORATION,, 519 F.2d 531 (2d Cir. 1975)

. . . Moore, Federal Practice 1[ 203.06, at 721 n. 30 (1973). . . . Moore, supra, K 203.06 at 722, the Fifth Circuit has arrived at the position that “if the plaintiff accepts . . .

BONN, v. PUERTO RICO INTERNATIONAL AIRLINES, INC., 518 F.2d 89 (1st Cir. 1975)

. . . Moore, Federal Practice § 203.06, at 721 — 22 (1973); 11 C. Wright & A. . . .

F. RHOADS, F. v. FORD MOTOR COMPANY, a v. F. RHOADS,, 514 F.2d 931 (3d Cir. 1975)

. . . Moore, Federal Practice f 203.06 (2d ed. 1973). . . .

BONURA, Jr. v. SEA LAND SERVICE, INC., 505 F.2d 665 (5th Cir. 1974)

. . . Moore, Federal Practice j[ 203.06, at 721-722 (2d ed. 1973) and cases cited therein. . . .

TRANS OCEAN VAN SERVICE v. THE UNITED STATES, 200 Ct. Cl. 122 (Ct. Cl. 1972)

. . . (g) The plaintiff is entitled to additional compensation on shipment 6 in the amount of $203.06 (additional . . .

GOLDSTEIN v. ANDRESEN COMPANY, A. d b a Co. B., 465 F.2d 972 (5th Cir. 1972)

. . . Loew’s Inc., S.D.N.Y., 1958, 23 F.R.D. 9; 9 Moore, Federal Practice 1f 203.06 (1970). . . . .

A. BEENS v. ERDAHL, H., 349 F. Supp. 97 (D. Minn. 1972)

. . . . § 203.06, subd. 1 (1969), are hereby extended to permit: (a) A legislative candidate to estab- ■ lish . . .

COMMERCIAL SECURITY BANK, v. WALKER BANK TRUST CO. V. v. UNITED STATES, 456 F.2d 1352 (10th Cir. 1972)

. . . substitution, or third-party practice is entitled, if aggrieved, to appeal.” 9 Moore’s Federal Practice § 203.06 . . .

NORMAN S ON THE WATERFRONT, INC. v. B. WHEATLEY, A. H. Co. D. C. A. H. RIISE LIQUOR STORE, INC., 444 F.2d 1011 (3d Cir. 1971)

. . . Ward, Federal Practice § 203.06 (2d Ed.1969). . . . .

NORMAN S ON THE WATERFRONT, INC. v. REUBEN B. WHEATLEY, COMMISSIONER OF FINANCE AND CHAIRMAN OF THE BOARD OF ALCOHOLIC BEVERAGES, THE BOARD OF ALCOHOLIC BEVERAGES A. H. RUSE LIQUOR STORE, INC. CHARLES BELLOWS CO. LTD. THE GENERAL TRADING CORPORATION, INTERNATIONAL LIQUORS, INC. D. C. A. H. RUSE LIQUOR STORE, INC. THE GENERAL TRADING CORPORATION, INTERNATIONAL LIQUORS, INC., 8 V.I. 372 (3d Cir. 1971)

. . . Ward, Federal Practice § 203.06 (2d Ed. 1969). . . .

NATIONAL SECURITIES CORPORATION v. COMMISSIONER OF INTERNAL REVENUE, 137 F.2d 600 (3d Cir. 1943)

. . . The shares for which the taxpayer claims a loss of $133,-203.06 had been acquired by it for its own stock . . .

NEW HAMPSHIRE FIRE INS. CO. v. MURRAY,, 105 F.2d 212 (7th Cir. 1939)

. . . These policies, of course, were on the standard statutory form: Secs. 203.01, 203.06, Stats. . . .

CITY OF NEW YORK FIRE INS. CO. v. CHAPMAN, 76 F.2d 76 (7th Cir. 1935)

. . . The insurance contract was the standard statutory form, provided by section 203.06 of the Wisconsin Statutes . . .

HUDSON MFG. CO. v. NEW YORK UNDERWRITERS INS. CO., 33 F.2d 460 (7th Cir. 1929)

. . . Section 203.06 of the Wisconsin Statutes of 1927 (page 1653) provides by subsection 1 thereof: “Standard . . . In subsection 2 of section 203.06, “the attachment of said policy of a clause or clauses,” is an express . . . It is urged by plaintiff that, because in an earlier amendment to subsection 2 of section 203.06 the . . . Section 203.06, subsee. 1, supra. . . .