Division of Administrative Hearings, Florida
Filed: Jan. 07, 1998
The issue for determination is whether interest is due upon additional tax paid by Petitioners from the date of amended returns or whether interest should accrue from the date of Petitioners’ original returns.Interest on delinquent taxes, resulting from filing amended reports on basis of federal audit changes, does not accrue until time for tax payment -60 days from filing amended return- is past.
