Florida Statute 220.32 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 220
INCOME TAX CODE

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F.S. 220.32

220.32 Payments of tentative tax.—

(1) In connection with any extension of the time for filing a return under s. 220.222(2), the taxpayer shall file a tentative tax return and pay, on or before the date prescribed by law for the filing of such return, determined without regard to any extensions of time for such filing, an amount estimated to be the balance of its proper tax for the taxable year after giving effect to any estimated tax payments under s. 220.33 and any tax credit under s. 220.721.

(2) The department shall by regulation prescribe the manner and form for filing tentative returns.

(3) Interest on any amount of tax due and unpaid during the period of any extension shall be payable as provided in s. 220.809. The taxpayer shall also be liable for a penalty in an amount determined at the rate of 12 percent per year upon the amount of any underpayment of the tax due.

History.—s. 1, ch. 71-984; s. 14, ch. 83-297; s. 96, ch. 91-112.

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Amendments to 220.32

Arrestable Offenses / Crimes under Fla. Stat. 220.32

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 220.32.

Annotations, Discussions, Cases:

Cases Citing Statute 220.32

Total Results: 1

Kramer v. Freedman

Court: Fla. Dist. Ct. App. | Date Filed: 1977-05-17T00:00:00-07:00

Citation: 346 So. 2d 1216, 1977 Fla. App. LEXIS 16008

Snippet: Appeals of New York, Second Division); 134 N.Y. 220, 32 N.E. 114, we find the following language quoted