Florida Statute 220.31 - Full Text and Legal Analysis

The 2025 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 220
INCOME TAX CODE

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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, 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. 220.32 or s. 220.33 shall be deemed to have been paid on account of the tax imposed by this code for such taxable year; and

(b) Any amount of a tax overpayment which is credited against the taxpayer’s liability for the taxable year under s. 220.721 shall be deemed to have been paid on account of the tax imposed by this code for such taxable year.

History.—s. 1, ch. 71-984; s. 95, ch. 91-112.

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Amendments to 220.31

Annotations, Discussions, Cases:

Cases Citing Statute 220.31

Total Results: 3 | Sort by: Relevance | Newest First

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Barnett Banks, Inc. v. Dep't of Revenue, 738 So. 2d 502 (Fla. 1st DCA 1999).

Cited 9 times | Published | Florida 1st District Court of Appeal | 1999 Fla. App. LEXIS 10633, 1999 WL 594267

...the department at the place fixed for filing ... 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. See § 220.31(1), Fla....

...1st DCA 1983) (internal citations omitted). The Department's reading of these statutes, to authorize the assessment of interest from the due date of the original return in circumstances like those presented in the subject case, would render meaningless that portion of section 220.31(1), Florida Statutes, which states that a tax is due on or before the date fixed for filing of a notification under section 220.23(2), Florida Statutes....

...The Department's interpretation of these statutes to support the assessment of interest in this case also impermissibly relies on a reading of the statutes in pari materia with section 220.13(2), Florida Statutes, which merely defines taxable *505 income for purposes of the FITC. Sections 220.809 and 220.31(1), Florida Statutes, specifically cover the question at issue in this case....

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St. Joe Paper Co. v. Dept. of Revenue, 460 So. 2d 399 (Fla. 1st DCA 1984).

Cited 5 times | Published | Florida 1st District Court of Appeal | 9 Fla. L. Weekly 2338, 1984 Fla. App. LEXIS 16637

...It argues first that the statute as a whole evinces a legislative intent to pay interest on a taxpayer's overpayment, if it is not refunded within nine months; here, the Department has been in possession and had the use of St. Joe's overpayment for five years. Elsewhere in the chapter, St. Joe points out Section 220.31, which provides that every taxpayer required to file "a return under this code or a notification under s....

...ion under Section 220.23(2) is the equivalent of the return, as the Department argues, it should not be able to collect interest on the deficiencies because St. Joe paid the tax it owed "on or before the date fixed for filing such ... notification." Section 220.31....

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Elvis Leonel Morfa Diaz v. Acting Sec'y, Dep't of Homeland Sec. (11th Cir. 2022).

Published | Court of Appeals for the Eleventh Circuit

another of New York’s drug trafficking laws, NYPL § 220.31, listed alternative means, rather than individual

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