Florida Statute 220.33 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 220
INCOME TAX CODE

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F.S. 220.33

¹220.33 Payments of estimated tax.—A taxpayer required to file a declaration of estimated tax pursuant to s. 220.24 shall pay such estimated tax as follows:

(1) If the declaration is required to be filed before the 1st day of the 6th month of the taxable year, the estimated tax shall be paid in four equal installments. The first installment shall be paid at the time of the required filing of the declaration; the second and third installments shall be paid before the 1st day of the 7th month and before the 1st day of the 10th month of the taxable year, respectively; and the fourth installment shall be paid before the 1st day of the next taxable year.

(2) If the declaration is required to be filed before the 1st day of the 7th month of the taxable year, the estimated tax shall be paid in three equal installments. The first installment shall be paid at the time of required filing of the declaration; the second installment shall be paid before the 1st day of the 10th month of the taxable year; and the third installment shall be paid before the 1st day of the next taxable year.

(3) If the declaration is required to be filed before the 1st day of the 10th month of the taxable year, the estimated tax shall be paid in two equal installments: at the time of required filing of the declaration for such taxable year and before the 1st day of the next taxable year, respectively.

(4) If the declaration is required to be filed on or before the first day of the succeeding taxable year, the estimated tax shall be paid in full at the time of such required filing.

(5) If the declaration is filed after the time prescribed in s. 220.241 due to the grant of an extension of time for filing, subsections (1)-(4) of this section shall not apply, and there shall be paid at the time of such filing all installments of estimated tax which would have been payable on or before such time if the declaration had been filed within the time prescribed in s. 220.241 and without regard to the extension, and the remaining installments shall be paid at the time at which, and in the amounts in which, they would have been payable if the declaration had been so filed.

(6) If an amended declaration is filed, the remaining installments, if any, shall be ratably increased or decreased, as the case may be, to reflect the increase or decrease in the estimated tax occasioned by such amendment.

(7) Notwithstanding any administrative rule or determination of the department which allows estimated payments otherwise due on a Saturday, Sunday, or legal holiday to be paid on the next succeeding day that is not a Saturday, Sunday, or legal holiday, any estimated tax payment required under this section which would otherwise be due on the last Saturday or Sunday of June shall be paid on or before the last Friday of June.

(8) The application of this section to taxable years of less than 12 months shall be in accordance with regulations prescribed by the department.

History.—s. 1, ch. 71-984; s. 4, ch. 2008-206; s. 4, ch. 2012-145; s. 6, ch. 2015-3; s. 18, ch. 2016-220; s. 5, ch. 2017-67.

¹Note.—Section 5, ch. 2008-206, provides that “[t]he Department of Revenue may adopt rules necessary to administer the provisions of this act, including rules, forms, and guidelines for computing, claiming, and adding back bonus depreciation under s. 168(k) and deductions under s. 179 of the Internal Revenue Code of 1986, as amended.”

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Amendments to 220.33

Arrestable Offenses / Crimes under Fla. Stat. 220.33

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 220.33.

Annotations, Discussions, Cases:

Cases Citing Statute 220.33

Total Results: 16

Clay Elec. Co-Op., Inc. v. Johnson

Court: Supreme Court of Florida | Date Filed: 2003-12-18

Citation: 873 So. 2d 1182, 2003 WL 22966277

Snippet: Alliance Ins. Co. v. Home Water Supply Co., 226 U.S. 220, 33 S.Ct. 32, 57 L.Ed. 195 (1912). [10] In fact, Clay

Bartlett v. Hamwi

Court: District Court of Appeal of Florida | Date Filed: 1993-11-10

Citation: 626 So. 2d 1040, 1993 WL 458370

Snippet: See Florida Rules of Criminal Procedure, Rule 3.220, 33 F.S.A. Nothing contained in these rules purports

State v. Diamond

Court: District Court of Appeal of Florida | Date Filed: 1989-12-28

Citation: 553 So. 2d 1185, 1988 WL 86349

Snippet: See Florida Rules of Criminal Procedure, Rule 3.220, 33 F.S.A. Nothing contained in these rules purports

State v. McArthur

Court: District Court of Appeal of Florida | Date Filed: 1974-06-14

Citation: 296 So. 2d 97

Snippet: Grand jury minutes are dealt with in F.R.Cr.P. 3.220, 33 F.S.A. The defendant cites to this rule, which

Bell v. State

Court: District Court of Appeal of Florida | Date Filed: 1974-01-11

Citation: 287 So. 2d 717

Snippet: witnesses under Rule 3.220, CrPR (formerly Rule 1.220), 33 F.S.A. appears analogous. Richardson v. State

Rembert v. State

Court: District Court of Appeal of Florida | Date Filed: 1973-10-02

Citation: 284 So. 2d 428, 1973 Fla. App. LEXIS 6513

Snippet: state’s non-compliance with Florida R.Cr.P. 3.220, 33 F.S.A., resulted in harm or prejudice to the defendant

State v. Johnson

Court: Supreme Court of Florida | Date Filed: 1973-07-18

Citation: 280 So. 2d 673

Snippet: all without any motion under Crim. Proc. Rule 3.220, 33 F.S.A. The State was thereby placed in an untenable

Carnivale v. State

Court: District Court of Appeal of Florida | Date Filed: 1973-01-10

Citation: 271 So. 2d 793

Snippet: error. *795 Florida Rule of Criminal Procedure 3.220, 33 F.S.A., provides for discovery in criminal cases

State v. Smith

Court: Supreme Court of Florida | Date Filed: 1972-03-29

Citation: 260 So. 2d 489

Snippet: See Florida Rules of Criminal Procedure, Rule 3.220, 33 F.S.A. Nothing contained in these rules purports

White v. State

Court: District Court of Appeal of Florida | Date Filed: 1971-02-09

Citation: 243 So. 2d 627, 1971 Fla. App. LEXIS 5449

Snippet: furnished to the defendant pursuant to CrPR 1.220, 33 F.S.A. The witness, Lowell Draper, was allowed

Harrison v. Wainwright

Court: District Court of Appeal of Florida | Date Filed: 1971-01-12

Citation: 243 So. 2d 427

Snippet: See Florida Rules of Criminal Procedure, Rule 1.220, 33 F.S.A., relating to discovery generally, and Rule

Miller v. State

Court: Supreme Court of Florida | Date Filed: 1969-07-16

Citation: 225 So. 2d 409, 1969 Fla. LEXIS 2202

Snippet: afford liberal means for discovery, and CrPR 1.220, 33 F.S.A. was utilized by this defendant. No prejudice

State v. O'Steen

Court: District Court of Appeal of Florida | Date Filed: 1968-08-13

Citation: 213 So. 2d 751, 1968 Fla. App. LEXIS 5209

Snippet: the Florida Rules of Criminal Procedure, Rule 1.220, 33 F.S.A. thereof relating to discovery in criminal

Weinberger v. Board of Public Instruction

Court: Supreme Court of Florida | Date Filed: 1927-03-10

Citation: 112 So. 253, 93 Fla. 470

Snippet: v. Home Water Supply Co., *Page 495 226 U.S. 220, 33 Supt. Ct. Rep. 32), and as including only such

Ex parte Amos

Court: Supreme Court of Florida | Date Filed: 1927-01-11

Citation: 93 Fla. 5, 112 So. 289, 1927 Fla. LEXIS 1058

Snippet: Ins. Co. v. Home Water Supply Co., 226; U. S. 220, 33 Sup. Ct. Rep. 32; Standard Oil Co. of New Jersey

Ex Parte Amos

Court: Supreme Court of Florida | Date Filed: 1927-01-11

Citation: 112 So. 289, 93 Fla. 4

Snippet: Alliance Ins. Co. v. Home Water Supply Co., 226; U.S. 220, 33 Sup. Ct. Rep. 32; Standard Oil Co. of New Jersey