The 2023 Florida Statutes (including Special Session C)

Title XIV
TAXATION AND FINANCE

Chapter 220
INCOME TAX CODE

View Entire Chapter

F.S. 220.31

220.31 Payments; due date.—

(1) Every taxpayer required to file a return under this code or a notification under s. 220.23(2) shall, without assessment, notice, or demand, pay any tax due thereon to the department at the place fixed for filing, including payment to such depository institutions throughout the state as the department may by regulation designate, on or before the date fixed for filing such return, determined without regard to any extension of time for filing the return, or notification, pursuant to regulations prescribed by the department.

(2) Except as to estimated tax payments under s. 220.33, the payment required under this section shall be the balance of tax remaining due after giving effect to the following:

(a) Any amount of tentative tax or estimated tax paid by a taxpayer for a taxable year pursuant to s. 220.32 or s. 220.33 shall be deemed to have been paid on account of the tax imposed by this code for such taxable year; and

(b) Any amount of a tax overpayment which is credited against the taxpayer’s liability for the taxable year under s. 220.721 shall be deemed to have been paid on account of the tax imposed by this code for such taxable year.

History.—s. 1, ch. 71-984; s. 95, ch. 91-112.

F.S. 220.31 on Google Scholar

F.S. 220.31 on Casetext

Amendments to 220.31

Arrestable Offenses / Crimes under Fla. Stat. 220.31

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 220.31.

Annotations, Discussions, Cases:

Cases from cite.case.law:

UNITED STATES v. TOWNSEND,, 897 F.3d 66 (2nd Cir. 2018)

. . . More specifically, he noted that NYPL section 220.31 prohibits the sale of Human Chorionic Gonadotropin . . . Matching NYPL section 220.31 with the CSA There is no longer any question that NYPL section 220.31 is . . . NYPL section 220.31 thus requires only that a defendant possess a "controlled substance" generally. . . . Therefore, our inquiry is limited to whether a "controlled substance" under NYPL section 220.31 is a . . . Sessions , 860 F.3d 58, 61 (2d Cir. 2017), however, found NYPL section 220.31 to be indivisible. . . .

UNITED STATES, v. EPPS,, 322 F. Supp. 3d 299 (D. Conn. 2018)

. . . criminalized by New York but not by the federal government, a conviction under New York Penal Law § 220.31 . . .

UNITED STATES v. DAVIS, a k a, 873 F.3d 343 (1st Cir. 2017)

. . . Penal Law §§ 110 and 220.31; and (2) applying the criminal-livelihood enhancement under U.S.S.G. § 2Dl.l . . . Penal Law § 220.31, and his second predicate offense as an attempted criminal sale of a controlled substance . . . Penal Law § 220.31 is not a “controlled substance offense” under U.S.S.G. § 4B1.1, is foreclosed by this . . . Penal Law § 220.31 qualifies as a predicate for the career-offender enhancement. . . . Penal Law § 220.39 (at issue in Bryant) and that of § 220.31 (at issue here) are identical, with the . . .

HARBIN, v. B. SESSIONS, III,, 860 F.3d 58 (2d Cir. 2017)

. . . We hold that NYPL § 220.31 defines a single crime and is therefore an “indivisible” statute. . . . Divisibility of NYPL § 220.31 To determine whether a NYPL § 220.31 conviction is an aggravated felony . . . , we must first ask whether NYPL § 220.31 is a divisible or an indivisible statute. . . . As discussed below, New York law supports our conclusion that § 220.31 is indivisible. 2. . . . The IJ did not bar Withholding or CAT relief on the basis of Harbin’s § 220.31 conviction. . . .

UNITED STATES v. SANCHEZ, L., 679 F. App'x 81 (2d Cir. 2017)

. . . Sanchez argued that New York Penal Law § 220.31, criminalizes conduct, including “mere offers” to sell . . .

BERNARD, v. ATTORNEY GENERAL UNITED STATES, 682 F. App'x 108 (3d Cir. 2017)

. . . sale of a controlled substance in the fifth degree (cocaine) in violation of N.Y, Penal Law (NYPL) § 220.31 . . . In 2011, he was convicted of the criminal sale of a controlled substance in the fifth degree, NYPL § 220.31 . . .

UNITED STATES v. BARROW,, 230 F. Supp. 3d 116 (E.D.N.Y. 2017)

. . . Barrow’s more recent conviction is for a violation of New York Penal Law § 220.31. . . . Penal Law § 220.31 (West). . . . criminalized by New York but not by the federal government, a conviction under New York Penal Law § 220.31 . . . New York Penal Law § 220.31 does not list elements in the alternative; it is violated when a person “ . . . New York Penal Law § 220.31 (West). . . .

PRABHUDIAL, a k a a k a a k a a k a a k a a k a v. H. HOLDER, Jr., 780 F.3d 553 (2d Cir. 2015)

. . . . § 220.31. . . .

UNITED STATES v. FOX, a k a, 558 F. App'x 66 (2d Cir. 2014)

. . . Penal Law § 220.31, a felony under New York law. . . .

ANDREWS, v. H. HOLDER, Jr., 534 F. App'x 32 (2d Cir. 2013)

. . . under Pascual, Andrews’s conviction for fifth-degree criminal sale of cocaine, in violation of NYPL § 220.31 . . .

UNITED STATES v. HERNANDEZ- DE AZA,, 536 F. App'x 404 (5th Cir. 2013)

. . . attempted criminal sale of a controlled substance in the fifth degree in violation of New York Penal Law § 220.31 . . . Hernandez argues that New York Penal Law § 220.31 cannot be treated categorically as a drug trafficking . . .

REID, v. ATTORNEY GENERAL OF UNITED STATES,, 485 F. App'x 575 (3d Cir. 2012)

. . . Penal Law § 220.31, was an aggravated felony, because although the produced indictment listed eight counts . . .

UNITED STATES v. PETERS,, 751 F. Supp. 2d 404 (E.D.N.Y. 2010)

. . . Court, Queens County of criminal sale of a controlled substance in the fifth degree, in violation of § 220.31 . . . the third degree and criminal sale of a controlled substance in the fifth degree, in violation of §§ 220.31 . . .

LUNA- APONTE, v. HOLDER, Jr., 743 F. Supp. 2d 189 (W.D.N.Y. 2010)

. . . Possession of a Controlled Substance in the Fifth Degree, a class D felony, in violation of Penal Law § 220.31 . . . application in New York State Supreme Court, New York County, to have his conviction under Penal Law § 220.31 . . .

HEREDIA, v. ATTORNEY GENERAL OF UNITED STATES,, 299 F. App'x 178 (3d Cir. 2008)

. . . Penal Law §§ 110 & 220.31, and in 1999, of Criminal Possession of a Controlled Substance in the Seventh . . .

De NU EZ, v. ATTORNEY GENERAL OF UNITED STATES,, 263 F. App'x 183 (3d Cir. 2008)

. . . of attempted criminal sale of a controlled substance (cocaine), in violation of New York Penal Law § 220.31 . . . on an additional allegation referencing De Vargas Nuñez’s 2003 conviction under New York Penal Law § 220.31 . . .

MIZRAHI, v. R. GONZALES,, 492 F.3d 156 (2d Cir. 2007)

. . . Penal Law § 220.31, which proscribes the specifically intended drug object of Mizrahi’s solicitation. . . . Penal Law § 100.05(1) and § 220.31. . . . Penal Law § 220.31. See generally Dickson v. . . . Penal Law § 100.05(1) and § 220.31 and, as such, constitutes “a violation of ... any law ... relating . . . Penal Law § 220.31, which proscribes Mizrahi’s specifically intended object, the sale of drugs. . . .

GILKES, v. ATTORNEY GENERAL OF UNITED STATES, 226 F. App'x 242 (3d Cir. 2007)

. . . 2001, of the crime of criminal sale of a controlled substance in the fifth degree, in violation of § 220.31 . . .

TUCKER, v. R. GONZALES,, 213 F. App'x 523 (9th Cir. 2006)

. . . pleaded guilty in New York state court to a felony charge of sale of cocaine in violation of section 220.31 . . .

BROWN, v. ATTORNEY GENERAL OF THE UNITED STATES v., 204 F. App'x 130 (3d Cir. 2006)

. . . Penal Law § 220.31, constitutes an aggravated felony. . . . Penal Law § 220.31. . . .

ENCARNACION- MENDEZ, v. ATTORNEY GENERAL OF THE UNITED STATES, 176 F. App'x 251 (3d Cir. 2006)

. . . Penal Law § 220.31, and sentenced to a term of imprisonment of 18 months to 3 years. . . .

UNITED STATES OF AMERICA, v. ARIAS,, 409 F. Supp. 2d 281 (S.D.N.Y. 2005)

. . . Penal Law §§ 220.31, 220.34, 220.39, 220.41, 220.43 (defining 5 different degrees of “criminal sale of . . .

BARNETT BANKS, INC. v. DEPARTMENT OF REVENUE,, 738 So. 2d 502 (Fla. Dist. Ct. App. 1999)

. . . See § 220.31(1), Fla. Stat. (1997) (emphasis added). . . . circumstances like those presented in the subject case, would render meaningless that portion of section 220.31 . . . Sections 220.809 and 220.31(1), Florida Statutes, specifically cover the question at issue in this case . . .

UNITED STATES v. GALVEZ- FALCONI, a k a, 174 F.3d 255 (2d Cir. 1999)

. . . Penal Law § 220.31. Galvez-Falconi did not obtain permission to reenter the United States lawfully. . . .

JEAN- BAPTISTE, v. RENO,, 144 F.3d 212 (2d Cir. 1998)

. . . Penal Law § 220.31 (McKinney 1989). . . .

UNITED STATES v. PAREDES- BATISTA,, 140 F.3d 367 (2d Cir. 1998)

. . . Penal Law § 220.31. He pleaded guilty and began serving a two- to four-year term of imprisonment. . . . Penal Law § 220.31 (McKinney 1989) provides that “[a] person is guilty of criminal sale of a controlled . . .

UNITED STATES v. NEAL,, 27 F.3d 90 (4th Cir. 1994)

. . . Com/pare New York Penal Law §§ 220.03 — 220.21 (possession offenses) with New York Penal Law §§ 220.31 . . .

UNITED STATES v. P. CLARK,, 956 F.2d 1176 (D.C. Cir. 1992)

. . . Penal Law § 220.31 (McKinney 1989). . . .

ALLYN, v. COMMISSIONER OF CORRECTIONAL SERVICES, 708 F. Supp. 592 (S.D.N.Y. 1989)

. . . 1982 under charges of Criminal Sale of a Controlled Substance in the Fifth Degree, N.Y.Penal Law § 220.31 . . .

ST. JOE PAPER COMPANY, v. DEPARTMENT OF REVENUE,, 460 So. 2d 399 (Fla. Dist. Ct. App. 1984)

. . . Joe points out Section 220.31, which provides that every taxpayer required to file “a return under this . . . Section 220.31. St. . . .

In CYCLE ACCOUNTING SERVICES, COMPREHENSIVE ACCOUNTING CORP. v. MORGAN,, 43 B.R. 264 (Bankr. E.D. Tenn. 1984)

. . . Royalties totaling $220.31 received from Oil Purchasing in June and September 1983 were falsely reported . . .

UNITED STATES v. LILLA, a k a C. a k a a k a UNITED STATES v. LILLA, UNITED STATES v. BENSON, 534 F. Supp. 1247 (N.D.N.Y. 1982)

. . . probable cause to believe, at a minimum, that Lilia would be committing a violation of N.Y.Penal Law § 220.31 . . . probable cause to believe that Michael Lilia was conspiring with others to violate N.Y.Penal Law § 220.31 . . . probable cause to believe that these persons would also be committing a violation of N.Y.Penal Law § 220.31 . . .

A. v. v. A. v., 32 T.C. 1090 (T.C. 1959)

. . . In their separate returns for 1951, each did report dividends of $1,137.61, and interest of $220.31. . . .