§ 220.24, Fla. Stat. · Part III. RETURNS; DECLARATIONS; RECORDS
Declaration of estimated tax.
Text — 2026 Florida Statutes
(1) Every taxpayer shall make a declaration of estimated tax for the taxable year, in such form as the department shall prescribe, if the amount payable as estimated tax can reasonably be expected to be more than $2,500. The term “estimated tax” shall mean the amount which the taxpayer estimates to be his or her tax under this code for the taxable year or, in the case of a taxable year of less than 12 months, an amount of tax determined in accordance with regulations prescribed by the department.
(2) A taxpayer may amend a declaration, under regulations prescribed by the department.
Notes and commentary — not statutory text
History
s. 1, ch. 71-984; s. 1189, ch. 95-147.
Source of truth
- Edition
- 2026 Florida Statutes
- Official file
- https://www.leg.state.fl.us/Statutes/index.cfm?App_mode=Display_Statute&URL=0200-0299/0220/0220.html
- Text hash
- sha256 50ab38123a2ffef72b1e486744a2cc333cf955c16632a294ebd7371f515e7a78
- Composed by
- compose_v2.py 2026-10-04: the Legislature's structured HTML read in document order; verify_v2.py's independent reading agrees character for character
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Cited by 2 provisions
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