Florida Regulations 12A-15.006: Tax Returns and Regulations
Current as of: 2024 | Check for updates
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(1) All taxes shall be due, payable, and must be remitted pursuant to the same provisions as sales and use tax; provided, however, the surtax shall not be included in the computation of estimated taxes pursuant to Section 212.11(1)(a), F.S.
(3) The same procedures used in the administration, collection, and enforcement of sales and use tax law apply to the surtax.
Rulemaking Authority Florida Statutes § 212.18(2), 213.06(1) FS. Law Implemented 212.054(4)(a), 212.055 FS. History-New 12-11-89.
(2) The provisions of sales and use tax law regarding interest and penalties on delinquent taxes apply to the surtax.
(3) The same procedures used in the administration, collection, and enforcement of sales and use tax law apply to the surtax.
Rulemaking Authority Florida Statutes § 212.18(2), 213.06(1) FS. Law Implemented 212.054(4)(a), 212.055 FS. History-New 12-11-89.