Note: For returns or payments due on or before December 31, 1999, the interest rate is 12% per annum, except for corporate income and emergency excise taxes.
For examples on calculating underpayments or overpayments of tax due, see TIP #99ADM-03.
To obtain the current corporate income tax TIP and updated floating rates:
- Visit the Department's Web site at /dor/; or
- Call FAX On Demand, the Department's document retrieval system, at 850-922-3676; or
- Call Tax Information Services, Monday - Friday, 8:00 a.m. to 7:00 p.m., ET, at 1-800-352-3671 (in Florida only) or 850-488-6800. Hearing or speech impaired persons should call our TDD at 1-800-367-8331 or 850-922-1115.
Additional taxes to which the interest provision applies:
- Apalachicola Bay oyster surcharge
- Documentary stamp taxes (including surtaxes)
- Estate tax
- Gross receipts taxes
- Insurance premium tax and related taxes and levies
- Lead-acid battery and waste tire fees
- Local option convention development taxes
- Local option tourist development and tourist impact taxes
- Miami-Dade Lake Belt Area mitigation fee
- Motor vehicle warranty fee
- Pollutants taxes
- Severance taxes
FOR MORE INFORMATION
This document is intended to alert you to the requirements contained in Florida laws and administrative rules. It does not by its own effect create rights or require compliance.
For forms and other information, visit our site at www.myflorida.com/dor. Or call Taxpayer Services, Monday through Friday, 8:00 a.m., to 7:00 p.m., ET, at 800-352-3671 (for Florida residents only), or 850-488-6800
Hearing- or speech-impaired persons should call our TDD at 1-800-367-8331 or 850-922-1115.
For a detailed written response to your questions, write the Florida Department of Revenue, Taxpayer Services, 1379 Blountstown Highway, Tallahassee, FL 32304-2716.
To receive a fax copy of a form, call 850-922-3676 from your fax machine telephone.
Ch. 2000-183, L.O.F.
Section 212.031(1)(a), F.S.
Section 212.02(23), F.S.