Florida Florida Statutes

§ 220.31 — Payments; due date

FS § 220.31Ch. 220

Statute text

(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, on or before the date fixed for filing such return, determined without regard to any extension of time for filing the return, or notification, pursuant to regulations prescribed by the department.

(2)Except as to estimated tax payments under s. 220.33, the payment required under this section shall be the balance of tax remaining due after giving effect to the following:(a) Any amount of tentative tax or estimated tax paid by a taxpayer for a taxable year pursuant to s.