|Interest Period||Interest Rate||Daily Factor|
|01/01/00 - 06/30/00||8 percent||.000218579|
|07/01/00 - 12/31/00||9 percent||.000245902|
|01/01/01 - 12/31/01||9 percent||.000246575|
|01/01/02 - 06/30/02||7 percent||.000191781|
|07/01/02 - 06/30/03||5 percent||.000136986|
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 (see TIP 02C01-04 for those rates).
For examples on calculating underpayments, late payments or overpayments of tax due, see TIP 99ADM-03.
To obtain the current corporate income tax TIP and updated floating rates:
Additional taxes to which the interest provision applies:
References: Sections 213.235 and 213.255, Florida Statutes (2002)
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.