220.805 – Assessment of penalties.
220.805 Assessment of penalties.—The penalties provided by this part shall be paid upon notice and demand and shall be assessed, collected, and paid in the same manner as taxes. Any reference in this chapter to the tax imposed by this chapter shall be deemed a reference to penalties provided by this part. History.—s. 19, ch. 71-359; […]
220.807 – Determination of rate of interest.
220.807 Determination of rate of interest.— (1) The annual rate of interest applicable to this chapter shall be the adjusted rate established by the executive director of the Department of Revenue under subsection (2), except that the annual rate of interest shall never be greater than 12 percent. (2) If the adjusted prime rate charged by banks, rounded […]
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 […]