Florida Statutes Part IX - Penalties, Interest, And Enforcement (Ss. 220.801-220.829)
- 220.801 - Penalties; Failure To Timely File Returns.
(1) In case of failure to file any tax return required under this chapter on the date prescribed therefor, including any extensions thereof, there shall be...
- 220.803 - Penalties; Failure To Pay Tax.
(1) If any part of a deficiency is due to negligence or intentional disregard of rules and regulations prescribed by or under this chapter, but without...
- 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...
- 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...
- 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...
- 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...
- 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,...
- 220.819 - Liens; Release.
(1) The department may release all or any portion of the property subject to a lien if it determines that the release will not endanger or...
- 220.821 - Liens; Certificates Of Release.
(1) The department shall issue a certificate of complete or partial release of lien:(a) To the extent that the fair market value of any property subject to...
- 220.823 - Liens; Costs.
The department shall not be required to furnish any bond or to make a deposit or to pay any costs or fees of any court...
- 220.825 - Liens; Foreclosure.
In addition to any other remedy provided by the laws of this state, and provided that no hearing or proceedings for review provided by this...
- 220.827 - Collection Procedures.
(1) In addition to any other remedy provided by the laws of this state, if any tax imposed by this chapter is not paid within the...
- 220.829 - Liability Of Transferees.
The liability of a transferee of a taxpayer for any tax, penalty, or interest due shall be assessed, paid, and collected in the same manner...
Last modified: September 23, 2016