The Florida Senate

199.042  Due date of annual tax.--

(1)  The annual tax on intangible personal property shall be due and payable on June 30 of each year. Payment of the tax shall be made to the department upon filing of the return required by s. 199.052. A return mailed to the department shall be considered timely filed if it bears a postmark no later than the due date.

(2)  A discount for early payment of the annual tax shall be allowed as follows: for payment on or before the last day of February, 4 percent; for payment on or before March 31, 3 percent; for payment on or before April 30, 2 percent; and for payment after April 30 but on or before May 31, 1 percent.

History.--s. 1, ch. 71-134; s. 3, ch. 72-277; s. 2, ch. 82-83; s. 3, ch. 85-342; s. 3, ch. 86-152.