(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.
History.—s. 105, ch. 87-6; s. 3, ch. 88-119; s. 1135, ch. 95-147; s. 193, ch. 2003-261; s. 3, ch. 2009-67.
Structure Florida Statutes
Title XIV - Taxation and Finance
Chapter 213 - State Revenue Laws: General Provisions
213.018 - Taxpayer Problem Resolution Program; Taxpayer Assistance Orders.
213.025 - Audits, Inspections, and Interviews.
213.05 - Department of Revenue; Control and Administration of Revenue Laws.
213.051 - Service of Subpoenas.
213.053 - Confidentiality and Information Sharing.
213.0532 - Information-Sharing Agreements With Financial Institutions.
213.0535 - Registration Information Sharing and Exchange Program.
213.0537 - Electronic Notification With Affirmative Consent.
213.055 - Declared Emergency; Waiver or Suspension of Specified Revenue Laws and Other Requirements.
213.06 - Rules of Department; Circumstances Requiring Emergency Rules.
213.071 - Certification Under Seal of Certain Records by Executive Director.
213.10 - Deposit of Tax Moneys Collected.
213.13 - Electronic Remittance and Distribution of Funds Collected by Clerks of the Court.
213.131 - Clerks of the Court Trust Fund Within the Department of Revenue.
213.21 - Informal Conferences; Compromises.
213.22 - Technical Assistance Advisements.
213.2201 - Publications by the Department.
213.23 - Consent Agreements Extending the Period Subject to Assessment or Available for Refund.
213.235 - Determination of Interest on Deficiencies.
213.24 - Accrual of Penalties and Interest on Deficiencies; Deficiency Billing Costs.
213.25 - Refunds; Credits; Right of Setoff.
213.256 - Simplified Sales and Use Tax Administration Act.
213.26 - Contracts With County Tax Collectors.
213.27 - Contracts With Debt Collection Agencies and Certain Vendors.
213.28 - Contracts With Private Auditors.
213.29 - Failure to Collect and Pay Over Tax or Attempt to Evade or Defeat Tax.
213.295 - Automated Sales Suppression Devices.
213.30 - Compensation for Information Relating to a Violation of the Tax Laws.
213.345 - Tolling of Periods During an Audit.
213.37 - Authority to Require Sworn Statements.
213.69 - Authority to Issue Warrants.
213.692 - Integrated Enforcement Authority.
213.70 - Taxpayers’ Escrow Requirement.
213.73 - Manner and Conditions of Sale of Property Subject of a Levy by the Department of Revenue.
213.731 - Collection Action; Notice; Taxpayer’s Protest and Review Rights.
213.732 - Jeopardy Findings and Assessments.
213.733 - Satisfaction of Warrant.
213.74 - Certificate of Sale; Deed of Real Property; Legal Effect.
213.75 - Application of Payments.
213.755 - Filing of Returns and Payment of Taxes by Electronic Means.
213.756 - Funds Collected Are State Tax Funds.
213.757 - Willful Failure to Pay Over Funds or Destruction of Records by Agent.