Florida Statute 220.31 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 220
INCOME TAX CODE

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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.

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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 Citing Statute 220.31

Total Results: 2

Barnett Banks, Inc. v. Department of Revenue

Court: Fla. Dist. Ct. App. | Date Filed: 1999-08-10T00:53:00-07:00

Citation: 738 So. 2d 502

Snippet: regulations prescribed by the department. See § 220.31(1), Fla. Stat. (1997) (emphasis added). These statutes…would render meaningless that portion of section 220.31(1), Florida Statutes, which states that a tax is… for purposes of the FITC. Sections 220.809 and 220.31(1), Florida Statutes, specifically cover the question

St. Joe Paper Co. v. Dept. of Revenue

Court: Fla. Dist. Ct. App. | Date Filed: 1984-11-08T23:53:00-08:00

Citation: 460 So. 2d 399

Snippet: Elsewhere in the chapter, St. Joe points out Section 220.31, which provides that every taxpayer required to…for filing such ... notification." Section 220.31. St. Joe rebuts the Department's assertion