2008 Florida Code
TITLE XIV TAXATION AND FINANCE
Chapter 220 INCOME TAX CODE  
PART III RETURNS; DECLARATIONS; RECORDS (ss. 220.21-220.242)
220.241   Declaration; time for filing.

1220.241  Declaration; time for filing.--A declaration of estimated tax under this code shall be filed before the 1st day of the 5th month of each taxable year, except that if the minimum tax requirement of s. 220.24(1) is first met:

(1)  After the 3rd month and before the 6th month of the taxable year, the declaration shall be filed before the 1st day of the 7th month;

(2)  After the 5th month and before the 9th month of the taxable year, the declaration shall be filed before the 1st day of the 10th month; or

(3)  After the 8th month and before the 12th month of the taxable year, the declaration shall be filed for the taxable year before the 1st day of the succeeding taxable year.

History.--s. 1, ch. 71-984; s. 3, ch. 2008-206.

1Note.--Section 5, ch. 2008-206, provides that "[t]he Department of Revenue may adopt rules necessary to administer the provisions of this act, including rules, forms, and guidelines for computing, claiming, and adding back bonus depreciation under s. 168(k) and deductions under s. 179 of the Internal Revenue Code of 1986, as amended."