220.65 – Discharge of tax liability.
220.65 Discharge of tax liability.—The tax imposed by this part shall be in lieu of, and no bank or savings association shall be subject to, the tax imposed under part II. History.—s. 8, ch. 72-278; s. 4, ch. 73-152.
220.701 – Collection authority.
220.701 Collection authority.—The department shall collect the taxes imposed by this chapter and shall pay all moneys received by it into the General Revenue Fund of the state. History.—s. 19, ch. 71-359; s. 43, ch. 91-112. Note.—Former s. 214.02.
220.703 – Assessment.
220.703 Assessment.— (1) The amount of tax which is shown to be due on any return shall be deemed assessed on the date of filing the return, including any amended returns showing an increase of tax. In the event the amount of tax is understated on the taxpayer’s return due to a mathematical error, the department shall […]
220.32 – Payments of tentative tax.
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 […]
220.705 – Limitation on assessment.
220.705 Limitation on assessment.—No deficiency shall be assessed with respect to a taxable year for which a return was filed unless a notice of deficiency for such year was issued not later than the date prescribed in s. 95.091(3). History.—s. 19, ch. 71-359; s. 60, ch. 87-6; s. 45, ch. 91-112. Note.—Former s. 214.04.
220.33 – Payments of estimated tax.
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 […]
220.707 – Notice and demand.
220.707 Notice and demand.— (1) As soon as practicable after an amount payable under this chapter is deemed assessed under s. 220.703 or any other provision of this chapter, the department shall give notice of the amount unpaid to each taxpayer liable for any unpaid portion of such assessment and shall demand payment thereof. The amount stated […]
220.34 – Special rules relating to estimated tax.
220.34 Special rules relating to estimated tax.— (1) Any amount paid as estimated tax shall be deemed assessed upon the due date for the taxpayer’s return for the taxable year, determined without regard to any extensions of time for filing such return. (2) No interest or penalty shall be due or paid with respect to a failure to […]
220.709 – Deficiency determinations.
220.709 Deficiency determinations.— (1) As soon as practicable after a return is filed, the department shall examine it to determine the correct amount of tax. If the department finds that the amount of tax shown on the return is less than the correct amount and the difference is not solely the result of mathematical error, it shall […]
220.41 – Taxable year.
220.41 Taxable year.— (1) For purposes of the tax imposed by this code and the returns required to be filed, the taxable year of a taxpayer shall be the same as the taxable year of such taxpayer for federal income tax purposes. (2) If the taxable year of a taxpayer is changed for federal income tax purposes, the […]