Florida Statutes

Fla. Stat. § 220.31 (2025)

Payments; due date.

✓ 2025 Florida Statutes — current through the 2025 Regular Session

Find cases: SyfertCases citing this section FL-LEGleg.state.fl.us JustiaFla. Statutes CornellLII Search CasesGoogle Scholar

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.

Notes of Decisions

Cited in 2 cases, 1984–1999 · leading case: Barnett Banks, Inc. v. Dep't of Revenue, 738 So. 2d 502 (Fla. 1st DCA 1999).

Sort: Relevance Newest Treatment

Barnett Banks, Inc. v. Dep't of Revenue, 738 So. 2d 502 (Fla. 1st DCA 1999). · cites it 4× “See § 220.31(1), Fla. Stat. (1997) (emphasis added).”

St. Joe Paper Co. v. Dept. of Revenue, 460 So. 2d 399 (Fla. 1st DCA 1984). · cites it 2× “Joe points out Section 220.31, which provides that every taxpayer required to file "a return under this code or a notification under s.”

— 220.31(1) — 1 case

Barnett Banks, Inc. v. Dep't of Revenue, 738 So. 2d 502 (Fla. 1st DCA 1999). “See § 220.31(1), Fla. Stat. (1997) (emphasis added).”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.