Florida Statute 213.235 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 213
STATE REVENUE LAWS: GENERAL PROVISIONS

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F.S. 213.235

213.235 Determination of interest on deficiencies.—

(1) Notwithstanding any other provision of law, the annual rate of interest applicable to tax payment deficiencies that arise on or after January 1, 2000, shall be the adjusted rate established by the executive director of the department under subsection (2), unless a lower rate for the particular tax is specifically provided for in law, in which case the lower rate applies. This annual rate of interest applies to all taxes enumerated in s. 213.05.

(2) If the adjusted prime rate charged by banks, rounded to the nearest full percent, plus 4 percentage points, during either:

(a) The 6-month period ending on September 30 of any calendar year, or

(b) The 6-month period ending on March 31 of any calendar year

differs from the interest rate in effect on either such date, the executive director of the department shall, within 20 days, establish an adjusted rate of interest equal to such adjusted prime rate plus 4 percentage points.

(3) An adjusted rate of interest established under this section becomes effective:

(a) On January 1 of the succeeding year, if based upon the adjusted prime rate plus 4 percentage points for the 6-month period ending on September 30; or

(b) On July 1 of the same calendar year, if based upon the adjusted prime rate plus 4 percentage points for the 6-month period ending on March 31.

(4) As used in this section, the term “adjusted prime rate charged by banks” means the average predominant prime rate quoted by commercial banks to large businesses, as determined by the Board of Governors of the Federal Reserve System.

(5) Once established, an adjusted rate of interest remains in effect until further adjusted under subsection (2).

History.—s. 7, ch. 99-239; s. 20, ch. 2000-355; s. 2, ch. 2003-395.

F.S. 213.235 on Google Scholar

F.S. 213.235 on Casetext

Amendments to 213.235

Arrestable Offenses / Crimes under Fla. Stat. 213.235

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 213.235.

Annotations, Discussions, Cases:

Cases Citing Statute 213.235

Total Results: 8

Robert Dale Purifoy v. State of Florida

Court: Fla. Dist. Ct. App. | Date Filed: 2017-05-25T00:00:00-07:00

Citation: 225 So. 3d 867, 2017 WL 2292929, 2017 Fla. App. LEXIS 7626

Snippet: criminal activity. See Illinois v. Gates, 462 U.S. 213, 235, 103 S.Ct. 2317, 76 L.Ed.2d 527 (1983) (“[O]nly

Gator Boring & Trenching, Inc. v. Westra Construction Corp.

Court: Fla. Dist. Ct. App. | Date Filed: 2016-10-05T00:00:00-07:00

Citation: 210 So. 3d 175, 2016 Fla. App. LEXIS 14801

Snippet: unanticipated rock formation. The remainder, $213,235.80, was for balances due on invoices and amounts

Department of Children & Families v. H.M.R.

Court: Fla. Dist. Ct. App. | Date Filed: 2014-06-26T00:00:00-07:00

Citation: 161 So. 3d 477, 2014 WL 2893281, 2014 Fla. App. LEXIS 9715

Snippet: activity.’ ” Id. (quoting Illinois v. Gates, 462 U.S. 213, 235, 103 S.Ct. 2317, 76 L.Ed.2d 527 (1983)). In the

State v. Griffin

Court: Fla. Dist. Ct. App. | Date Filed: 2007-02-19T23:53:00-08:00

Citation: 949 So. 2d 309

Snippet: 69 S.Ct. 1302; and Illinois v. Gates, 462 U.S. 213, 235, 103 S.Ct. 2317, 76 L.Ed.2d 527 (1983)) (emphasis

Simmons v. State

Court: Fla. | Date Filed: 2006-05-11T00:00:00-07:00

Citation: 934 So. 2d 1100

Snippet: omitted) (quoting Illinois v. Gates, 462 U.S. 213, 235, 103 S.Ct. 2317, 76 L.Ed.2d 527 (1983)). Considering

Cano v. State

Court: Fla. Dist. Ct. App. | Date Filed: 2004-07-09T00:53:00-07:00

Citation: 884 So. 2d 131

Snippet: criminal activity." Illinois v. Gates, 462 U.S. 213, 235, 103 S.Ct. 2317, 76 L.Ed.2d 527 (1983) (quoting

State v. Gross

Court: Fla. Dist. Ct. App. | Date Filed: 2002-02-12T23:53:00-08:00

Citation: 833 So. 2d 777

Snippet: commonsense, manner." Illinois v. Gates, 462 U.S. 213, 235-36, 103 S.Ct. 2317, 76 L.Ed.2d 527 (1983) (citations

Davis v. State

Court: Fla. Dist. Ct. App. | Date Filed: 1992-06-24T00:00:00-07:00

Citation: 602 So. 2d 606, 1992 Fla. App. LEXIS 7549, 1992 WL 143623

Snippet: cause....”) (quoted in Illinois v. Gates, 462 U.S. 213, 235, 103 S.Ct. 2317, 2330, 76 L.Ed.2d 527, 546 (1983