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 […]
220.33 – 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 […]
220.34 – 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 […]
220.31 – Payments; due date.
220.31 Payments; due date.— (1) Every taxpayer required to file a return under this code or a notification under s. 220.23(2) shall, without assessment, notice, or demand, pay any tax due thereon to the department at the place fixed for filing, including payment to such depository institutions throughout the state as the department may by regulation designate, […]