§ 220.32, Fla. Stat. · Part IV. PAYMENTS
Payments of tentative tax.
Text — 2026 Florida Statutes
(1) In connection with any extension of the time for filing a return under s. 220.222(2), the taxpayer shall file a tentative tax return and pay, on or before the date prescribed by law for the filing of such return, determined without regard to any extensions of time for such filing, an amount estimated to be the balance of its proper tax for the taxable year after giving effect to any estimated tax payments under s. 220.33 and any tax credit under s. 220.721.
(2) The department shall by regulation prescribe the manner and form for filing tentative returns.
(3) Interest on any amount of tax due and unpaid during the period of any extension shall be payable as provided in s. 220.809. The taxpayer shall also be liable for a penalty in an amount determined at the rate of 12 percent per year upon the amount of any underpayment of the tax due.
Notes and commentary — not statutory text
History
s. 1, ch. 71-984; s. 14, ch. 83-297; s. 96, ch. 91-112.
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 ae206078a765a7341da9ebb11d25c5e4e607692cc0fe82b99b84f94ba4202b96
- 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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This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Cited by 9 provisions
Provisions in this library whose text cites § 220.32, Fla. Stat.. Each shows the citation as that text prints it.
The Florida Statutes
- § 220.1875, Fla. Stat.Credit for contributions to eligible nonprofit scholarship-funding organizations.Printed as ss. 220.222 and 220.32
- § 220.1876, Fla. Stat.Credit for contributions to the New Worlds Reading Initiative.Printed as ss. 220.222 and 220.32
- § 220.1877, Fla. Stat.Credit for contributions to eligible charitable organizations.Printed as ss. 220.222 and 220.32
- § 220.18775, Fla. Stat.Credit for contributions to eligible charitable organizations for the Home Away From Home Tax Credit.Printed as ss. 220.222 and 220.32
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.