Florida Statute 220.31 - Full Text and Legal Analysis

The 2024 Florida Statutes (including 2025 Special Session C)

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

Annotations, Discussions, Cases:

Cases Citing Statute 220.31

Total Results: 3

Barnett Banks, Inc. v. Department of Revenue

738 So. 2d 502, 1999 Fla. App. LEXIS 10633, 1999 WL 594267

District Court of Appeal of Florida | Filed: Aug 10, 1999 | Docket: 1502498

Cited 9 times | Published

regulations prescribed by the department. See § 220.31(1), Fla. Stat. (1997) (emphasis added). These

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

460 So. 2d 399, 9 Fla. L. Weekly 2338, 1984 Fla. App. LEXIS 16637

District Court of Appeal of Florida | Filed: Nov 9, 1984 | Docket: 1766341

Cited 5 times | Published

Elsewhere in the chapter, St. Joe points out Section 220.31, which provides that every taxpayer required

Elvis Leonel Morfa Diaz v. Acting Secretary, Department of Homeland Security

Court of Appeals for the Eleventh Circuit | Filed: Aug 5, 2022 | Docket: 64873560

Published

another of New York’s drug trafficking laws, NYPL § 220.31, listed alternative means, rather than individual