Florida § 213.75 - Application of payments.
Full text of Florida Florida Statutes § 213.75 — Application of payments., with citation guidance and answers to common questions.
§ 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, if payment is made to the department with respect to any of the revenue laws of this state, such payment shall be applied in priority order as follows: (a) First, against the accrued interest, if any; (b) The remaining amount, if any, shall be credited against any accrued penalty; (c) The remaining amount, if any, shall be credited against the administrative collection processing fee; and (d) The remaining amount, if any, 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 in priority order as follows: (a) First, against the costs to record the warrant or lien, if any; (b) The remaining amount, if any, shall be credited against the administrative collection processing fee; (c) The remaining amount, if any, shall be applied to accrued interest; (d) The remaining amount, if any, shall be credited against any accrued penalty; and (e) The remaining amount, if any, shall be credited to any tax due. (3) If a levy has been made by the department, a payment shall be applied in priority order as follows: (a) First, against the costs to execute the levy, if any; (b) The remaining amount, if any, shall be credited against the administrative collection processing fee; (c) The remaining amount, if any, shall be applied to accrued interest; (d) The remaining amount, if any, shall be credited against any accrued penalty; and (e) The remaining amount, if any, 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 Chief Financial Officer to the person or persons legally entitled pursuant to s. 215.26.
Frequently Asked Questions About Florida § 213.75
What does Florida Statutes § 213.75 cover?
Section 213.75 ("Application of payments.") is part of the Florida Statutes, the codified statutory law of Florida. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Florida § 213.75?
A common citation format is "Florida Statutes § 213.75" (Florida). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Florida law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Florida official source linked on this page or consult a licensed Florida attorney.
How does Florida § 213.75 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Florida can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Florida.