Florida Statute 213.75 | 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. 213.75

213.75 Application of payments.—

(1) Except for any payment made pursuant to s. 213.21, or as otherwise specified by the taxpayer at the time he or she makes a payment, if payment is made to the department with respect to any of the revenue laws of this state, such payment shall be applied in priority order as follows:

(a) First, against the accrued interest, if any;

(b) The remaining amount, if any, shall be credited against any accrued penalty;

(d) The remaining amount, if any, shall be credited to any tax due.

(2) If a warrant or lien has been filed and recorded by the department, a payment shall be applied in priority order as follows:

(a) First, against the costs to record the warrant or lien, if any;

(b) The remaining amount, if any, shall be credited against the administrative collection processing fee;

(d) The remaining amount, if any, shall be credited against any accrued penalty; and

(e) The remaining amount, if any, shall be credited to any tax due.

(3) If a levy has been made by the department, a payment shall be applied in priority order as follows:

(a) First, against the costs to execute the levy, if any;

(b) The remaining amount, if any, shall be credited against the administrative collection processing fee;

(d) The remaining amount, if any, shall be credited against any accrued penalty; and

(e) The remaining amount, if any, shall be credited to any tax due.

(4) Any surplus proceeds remaining after the application of subsection (3) shall, upon application and satisfactory proof thereof, be refunded by the Chief Financial Officer to the person or persons legally entitled pursuant to s. 215.26.

History.—s. 105, ch. 87-6; s. 3, ch. 88-119; s. 1135, ch. 95-147; s. 193, ch. 2003-261; s. 3, ch. 2009-67.

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Amendments to 213.75

Arrestable Offenses / Crimes under Fla. Stat. 213.75

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 213.75.

Annotations, Discussions, Cases:

Cases Citing Statute 213.75

Total Results: 3

Hall v. Hall

Court: Fla. Dist. Ct. App. | Date Filed: 2008-10-10T00:00:00-07:00

Citation: 994 So. 2d 1169, 2008 Fla. App. LEXIS 15420, 2008 WL 4531802

Snippet: estimated child care at $285 (75% of which is $213.75) and health care at $50. Together, this brings

Charbonneau v. Morse Operations, Inc.

Court: Fla. Dist. Ct. App. | Date Filed: 1999-02-17T00:00:00-08:00

Citation: 727 So. 2d 1017

Snippet: previously advanced by appellant in the amount of $2,213.75. Appellant filed a Motion to Modify/Correct Award

Florida Bar

Court: Fla. | Date Filed: 1975-10-08T00:00:00-07:00

Citation: 327 So. 2d 12, 1975 Fla. LEXIS 4538

Snippet: Hundred Thirteen Dollars and Seventy-Five Cents ($213.75) are hereby taxed against Respondent. It is so