The Florida Legislature
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Office of Program Policy Analysis and Government Accountability

Progress Report: Interest & Penalty Provisions for Taxes Administered by the Department of Revenue, Report No. 98-85, June 1999
Full report in PDF format

  • Since our original report, the Legislature has modified penalties for late payment of tax on intangible property to bring it in line with other state tax penalties. In addition, some penalty rates were reduced from 10% per month to 5%.
  • The Legislature has not amended the process for handling penalty waivers. 
  • The Legislature has adopted a single, variable interest rate for taxes owed the state. The rate is generally equal to the prime lending rate adjusted each six months.  However, the new rate does not include the 3% to 4% margin as recommended by OPPAGA.
  • The department developed and installed and electronic system to minimize the subjective nature of the penalty waiver process. To further improve its processing of penalty waiver requests, OPPAGA recommends that the department consider installation of an "expert" type system.

What were our earlier findings?

Report No. 96-13 Review of Interest and Penalty Provisions for Taxes Administered by the Department of Revenue, published in  November 1996.

Which Government Program Summaries contain related information?

Department of Revenue
General Tax Administration (PB2)

    Copies of this report in print or alternate accessible format may be obtained by telephone (850/488-0021), by FAX (850/487-9213), in person, or by mail (OPPAGA Report Production, Claude Pepper Building, Room 312, 111 W. Madison St., Tallahassee, FL 32399-1475).
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