Legal Opinion
Ago
Florida Attorney General Reports
Decided September 10, 1982Published
1Opinion of the Court
Mr. Randy Miller Executive Director Department of Revenue Carlton Building Tallahassee, Florida 32301
Dear Mr. Miller:
This is in response to your request for an opinion on substantially the following question:
TO WHICH ANNUAL PERIOD OF THE INSURANCE PREMIUM TAX SHOULD THE CORPORATE INCOME TAX CREDIT OF s 624.509(4), F.S., BE APPLIED?
Under s 624.509(3), F.S., the annual return for insurance premium tax is due on or before March 1 of the following year. Thus, the insurance premium tax for 1981 is due on or before March 1, 1982.
Under s 220.222(1), F.S., the annual return for corporate income tax…
2Cases cited5 opinions
- State v. EganSupreme Court of Florida · 1973
- Alligood v. Florida Real Estate CommissionDistrict Court of Appeal of Florida · 1963
- Platt v. LanierDistrict Court of Appeal of Florida · 1961
- Estate of WT Grant Co. v. LewisDistrict Court of Appeal of Florida · 1978
- National Brands Tire Co. v. Department of RevenueDistrict Court of Appeal of Florida · 1980