Fla. Admin. Code Ann. R. 61A-10.027 - Interest on Excise Tax; Due Dates
(1)
Excise taxes on cigarettes assessed pursuant to the accounting records and
returns of the stamping agent are due not later than the 10th calendar day of
the month following the calendar month in which the taxes were incurred.
Interest on taxes assessed shall accrue from that date.
(2) Excise taxes on cigarettes owed by a
stamping agent which are assessed as a result of a Division audit shall become
due not later than the 10th calendar day of the month following the calendar
month in which the Division determines the taxes were incurred. Interest on
taxes assessed shall accrue from that date.
(3) Excise taxes on cigarettes owed by a
stamping agent which are assessed as a result of a Division audit under
circumstances where the Division is unable to allocate the taxes to any
particular month shall be due not later than the 10th calendar day of the month
following the calendar month which the Division makes its assessment. Interest
on taxes owed shall accrue from that date.
(4) In those cases where the 10th calendar
day falls on a Saturday, Sunday, or a legal holiday, remittances shall be
accepted as timely filed if postmarked or delivered to the Division on the
following business day which is neither a Saturday, Sunday or legal holiday. As
used in this rule, legal holiday means those days as designated in Section
110.117, F.S., and Federal
holidays.
Notes
Specific Authority 210.10 FS. Law Implemented 210.02(6) FS.
New 10-31-89, Formerly 7A-10.027, Amended 9-2-08.
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