December 11, 2019
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The Florida Statutes

The 2001 Florida Statutes

Title XIV
Taxation And Finance
Chapter 213
State Revenue Laws: General Provisions
View Entire Chapter
Section 213.75, Florida Statutes 2001

213.75  Application of payments.--

(1)  Except for any payment made pursuant to s. 213.21, or as otherwise specified by the taxpayer at the time he or she makes a payment, whenever any payment is made to the department with respect to any of the revenue laws of this state, such payment shall be applied as follows:

(a)  First, against the accrued interest, if any;

(b)  The amount, if any, remaining after the application to interest shall be credited against any accrued penalty; and

(c)  The amount, if any, remaining after application to interest and penalty shall be credited to any tax due.

(2)  If a warrant or lien has been filed and recorded by the department, a payment shall be applied as follows:

(a)  First, against the costs of recordation of the warrant or lien, if any;

(b)  The amount, if any, remaining shall be applied to accrued interest;

(c)  The amount, if any, remaining after the application to interest shall be credited against any accrued penalty; and

(d)  The amount, if any, remaining after application to costs, interest, and penalty shall be credited to any tax due.

(3)  If a levy has been made by the department, a payment shall be applied as follows:

(a)  First, against the costs of execution of the levy, if any;

(b)  The amount, if any, remaining shall be applied to accrued interest;

(c)  The amount, if any, remaining after the application to interest shall be credited against any accrued penalty; and

(d)  The amount, if any, remaining after application to costs, interest, and penalty shall be credited to any tax due.

(4)  Any surplus proceeds remaining after the application of subsection (3) shall, upon application and satisfactory proof thereof, be refunded by the Comptroller to the person or persons legally entitled thereto pursuant to s. 215.26.

History.--s. 105, ch. 87-6; s. 3, ch. 88-119; s. 1135, ch. 95-147.

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