The 2023 Florida Statutes (including Special Session C)

Title XIV
TAXATION AND FINANCE

Chapter 220
INCOME TAX CODE

View Entire Chapter

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.

F.S. 220.32 on Google Scholar

F.S. 220.32 on Casetext

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 from cite.case.law:

IN RE SGAMBATI, S. v., 584 B.R. 865 (Bankr. E.D. Wis. 2018)

. . . He made one $220.32 payment on May 31, 2016 to his Discover card. Ex. 10b. . . .

TREESDALE, INC. v. TIG INSURANCE COMPANY, 681 F. Supp. 2d 611 (W.D. Pa. 2010)

. . . See also 15 Couch on Insurance 3d § 220.32 (2005) (instructing that umbrella coverage, in contrast to . . .

UNITED STATES v. G. E. HALL B. G. E. HALL B. v. UNITED STATES, 307 F.2d 238 (10th Cir. 1962)

. . . taxes for the year 1950 and resulted in a judgment favoring the taxpayer Hall in the amount of $54,-220.32 . . .