220.809 – Interest on deficiencies.
220.809 Interest on deficiencies.— (1) Except as provided in s. 220.23(2)(c), if any amount of tax imposed by this chapter is not paid on or before the date, determined without regard to any extensions, prescribed for payment of such tax, interest shall be paid in accordance with the provisions of s. 220.807 on the unpaid amount from […]
220.717 – Protest of proposed assessment.
220.717 Protest of proposed assessment.— (1) Within 60 days (150 days if the taxpayer is outside the United States) after the issuance of a notice of deficiency, the taxpayer may file with the department a written protest against the proposed assessment in such form as the department may by regulation prescribe, setting forth the portion or portions […]
220.813 – Liens; attachment and notice.
220.813 Liens; attachment and notice.— (1) The state shall have a lien for all or any portion of the tax or any penalty, or for any amount of interest which may be due, upon all the real and personal property of any taxpayer assessed with a tax under this chapter. (2) If the lien arises from an assessment […]
220.719 – Jeopardy assessments.
220.719 Jeopardy assessments.— (1) If the department finds that a taxpayer is about to depart from the state, to conceal its property, or to do any other act tending to prejudice or render wholly or partly ineffectual the normal procedures for collection of any amount of tax, penalty, or interest under this chapter, or if the department […]
220.815 – Liens; priority and filing.
220.815 Liens; priority and filing.— (1) Nothing in this part shall be construed to give the state a preference over the perfected rights of any bona fide purchaser, mortgagee, judgment creditor, or other lienholder in existence prior to the filing of notice of lien or of jeopardy assessment lien in the office of the clerk of the […]
220.721 – Overpayments; credits.
220.721 Overpayments; credits.— (1) If, after a return has been filed, the department finds that the tax paid with the return is more than the correct amount, it shall credit or refund the overpayment as is appropriate. (2) In the case of any overpayment, the department may within the applicable period of limitations credit the amount of such […]
220.723 – Overpayments; interest.
220.723 Overpayments; interest.— (1) Interest shall be allowed and paid in accordance with the provisions of s. 220.807 upon any overpayment of a tax imposed by this chapter. However, if any overpayment is refunded or credited within 3 months after the date upon which the taxpayer files written notice advising the department of such overpayment, no interest […]
220.725 – Overpayments; refunds.
220.725 Overpayments; refunds.— (1) Every claim for refund shall be filed with the department in writing, in such form as the department may by regulation prescribe, and shall state the amount claimed, the specific grounds upon which the claim is founded, and the taxable years or periods involved. (2) As soon as practicable after a claim for refund […]
220.727 – Limitations on claims for refund.
220.727 Limitations on claims for refund.— (1) Except as otherwise provided in this section: (a) A claim for refund must be filed within the period specified in s. 215.26(2); and (b) For purposes of this subsection, payments of estimated tax shall be deemed paid at the time such return is required to be filed under this code, determined with […]
220.731 – Investigations.
220.731 Investigations.—For the purpose of administering and enforcing the provisions of this chapter, the department or any officer, agent, or employee of the department designated by the executive director in writing or by regulation may: (1) Hold investigations concerning any matters; (2) Require the attendance of any individual, or any officer or employee of a taxpayer, having knowledge […]