The 2023 Florida Statutes (including Special Session C)

Title XIV
TAXATION AND FINANCE

Chapter 213
STATE REVENUE LAWS: GENERAL PROVISIONS

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F.S. 213.75

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;

(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;

(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;

(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.

F.S. 213.75 on Google Scholar

F.S. 213.75 on Casetext

Amendments to 213.75

Arrestable Offenses / Crimes under Fla. Stat. 213.75

Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 213.75.

Annotations, Discussions, Cases:

Cases from cite.case.law:

IN RE WRIGHT, In In In In In In In In In In In In In Jr. In Jo In In, 591 B.R. 68 (Bankr. N.D. Okla. 2018)

. . . Agreement, Gallon received $855 from BK Billing upon submission of the Wright account, with an additional $213.75 . . . for legal services with a balance due of $1,425, when he actually had agreed to receive $855, plus $213.75 . . .

MCALLISTER, v. DISTRICT OF COLUMBIA,, 21 F. Supp. 3d 94 (D.D.C. 2014)

. . . Nahass: $168.75 (2008-09), $168.75 (2009-10), $172.50 (2010-11), $213.75 (2011-12), $217.50 (2012-13) . . .

HALL, v. HALL,, 994 So. 2d 1169 (Fla. Dist. Ct. App. 2008)

. . . In this case, the former husband estimated child care at $285 (75% of which is $213.75) and health care . . .

R. MOORE, v. BANK OF AMERICA N. A. USA, 245 F. App'x 613 (9th Cir. 2007)

. . . partially unused airplane ticket that James Moore purchased with his Bank of America credit card for $213.75 . . .

MAX M. Mr. M. v. ILLINOIS STATE BOARD OF EDUCATION,, 684 F. Supp. 514 (N.D. Ill. 1988)

. . . This amount represents 482.15 hours of attorney time and 213.75 hours of law clerk time. . . . Schaafsma at $75 per hour; (4) 11.7 hours recorded by attorney James Wrigley at $75 per hour; and (5) 213.75 . . .

KAPPENBERGER, v. OATES,, 663 F. Supp. 991 (S.D.N.Y. 1987)

. . . includes the following: private investigator $850.00; medical expert 1050.00; criminal trial transcript 213.75 . . .

GREAT AMERICAN TRADING CO. v. AMERICAN PRESIDENT LINES, LTD., 641 F. Supp. 396 (N.D. Cal. 1986)

. . . 831 38 16 820 88 0 841 90 16 798 48 9 C & F Resale Total cost price loss 2.95 6.50** 151.05 2.85 N/A 213.75 . . .

A. A. v., 84 T.C. 1192 (T.C. 1985)

. . . Karp June 30, 1967 213.75 213.75 S. Fink June 30, 1967 1,287.96 1,287.96 National Patent H.L. . . .

M. ABICK, R. B. C. Jr. W. C. De A. C. J. B. D. L. Jr. v. STATE OF MICHIGAN, G. L. L. H. F. J., 607 F. Supp. 687 (E.D. Mich. 1985)

. . . . §§ 213.51-213.75. . . .

SIERRA CLUB v. P. CLARK,, 755 F.2d 608 (8th Cir. 1985)

. . . Attorneys: Brian O’Neill $115 221 ' $25,415.00 Amy Bromberg 60 124 7,440.00 Other costs: Legal Assistants 213.75 . . .

ESPINOZA, v. HILLWOOD SQUARE MUTUAL ASSOCIATION,, 532 F. Supp. 440 (E.D. Va. 1982)

. . . by each attorney yields the following fees: $3,341.60 for Sunderland, $14,763.12 for Blacher, and $213.75 . . . Hours 227.125 39.313 14.25 Hourly Rate (x) $65.00 $85.00 $15.00 Attorney’s Fee $14,763.12 $3,341.60 $213.75 . . . LODESTAR FIGURE: $14,763.12 3,341.60 213.75 $18,318.47 . . . .

THE FLORIDA BAR. In R. ISRAEL, 327 So. 2d 12 (Fla. 1975)

. . . Costs in the amount of Two Hundred Thirteen Dollars and Seventy-Five Cents ($213.75) are hereby taxed . . .

COMMONWEALTH OF PENNSYLVANIA RAFFERTY v. PHILADELPHIA PSYCHIATRIC CENTER, 356 F. Supp. 500 (E.D. Pa. 1973)

. . . She will continue to suffer losses of $213.75 per week until she is reinstated. At the time of Mrs. . . . Eighty-Seven and 50/100 Dollars ($3,687.50) in back wages and Two Hundred Thirteen and 75/100 Dollars ($213.75 . . .

UNITED STATES v. ACRES OF LAND, MORE OR LESS, IN GRAYSON ET AL. COUNTIES, COMMONWEALTH OF VIRGINIA,, 327 F. Supp. 691 (W.D. Va. 1971)

. . . Add 25%, or $42.75 per acre for access, making a total of $213.75 per acre. . . . .-75 by 614.3. 614.3 acres at $213.75 per acre $131,306.63 .8 acre 13,000.00 Timber below 5,000 feet . . .

C. L. H. v., 43 T.C. 135 (T.C. 1964)

. . . none $43,231.23 118.61 1,024.44 472.50 ►$145,993.94 462.71 3,751.12 855.00 $44,562.06 46.26 375.11 213.75 . . .

RAFFETY, v. B. PARKER, B. HARRIS, v. B. PARKER,, 241 F.2d 594 (8th Cir. 1957)

. . . store, in the amount of $2,449.40; and (c) fire damage to the roof of a tenant house, in the amount of $213.75 . . . the trust, amounting to $7,084.61, and the fire damage to the roof of a tenant house, amounting to $213.75 . . .