The Florida Senate

213.24  Accrual of penalties and interest on deficiencies; deficiency billing costs.--

(1)  If notice and demand is made for the payment of any amount due under laws made applicable to this chapter and if such amount is paid within 30 days after the date of such billing or notice and demand, no additional penalties or interest under this section on the amount so paid shall be imposed for the period after the date of such notice and demand.

(2)(a)  Billings for deficiencies or automated refunds of tax, penalty, or interest shall not be issued for any amount less than the actual costs incurred to produce a billing or automated refund.

(b)  The cost of issuing billings or automated refunds for any tax enumerated in s. 213.05 shall be computed in a study performed by the inspector general of the department. The study shall be conducted every 3 years and at such other times as deemed necessary by the inspector general. A minimum billing and automated refund amount shall be established and adjusted in accordance with the results of such study.

(c)  Any change in minimum billing or automated refund amounts shall be made effective on July 1 following the completion of the study.

History.--s. 42, ch. 85-342; s. 30, ch. 86-152; s. 23, ch. 89-356; s. 34, ch. 2002-218.