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1998 Florida Code
TITLE XIV TAXATION AND FINANCE
Chapter 203 Gross Receipts Taxes  
PART I GENERAL PROVISIONS (ss. 203.01-203.07)
203.06   Interest on delinquent payments.

203.06  Interest on delinquent payments.--Any payments as imposed in this chapter, if not received by the Department of Revenue on or before the due date as provided by law, shall include, as an additional part of such amount due, interest at the rate of 1 percent per month, accruing from the date due until paid.

History.--s. 5, ch. 76-261.

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