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Form Dr-602g - Governmental Leasehold Intangible Personal Property Tax Application For Extension Of Time To File Return Page 2

DR-602G

R. 01/16

INSTRUCTIONS FOR FILING FORM DR-602G

Who May File - This application is to be used by a taxpayer

Discount Periods - An extension of time may not be used to

to request an extension of time to file a governmental

extend the discount periods.

leasehold tax return.

Penalties - No penalty will be assessed if the return is filed

When to File - Your application for extension must be

and taxes are paid during the extension period.

filed on or before June 30 of the tax year. Applications

Failure to file the return or pay the tax due within the

postmarked after this date will be denied regardless of

extended time (by September 30) will result in the

whether June 30 falls on a Saturday, Sunday or state or

assessment of penalties from the due date (June 30) until the

federal holiday.

date the return is filed and the tax is paid.

How to File - For each return required to be filed, a separate

The penalties are:

application for extension of time must be filed. Blanket

requests for extensions of time for filing more than one

1) A delinquency penalty of 10% per month or portion of a

return will not be granted.

month not to exceed 50% of the tax due.

Where to File - Submit applications for extension of time to:

2) A specific late-filing penalty of 10% per month or portion of

Florida Department of Revenue

a month, until the return is filed, not to exceed a maximum

5050 W Tennessee St

of 50% of the tax due.

Tallahassee FL 32399-0100

*The combined total of the delinquency penalty and

How Your Extension of Time Will Affect Your Tax

specific late filing penalty cannot exceed 10% per

Return - An extension of time will be granted for filing the

month or portion of a month, not to exceed a maximum

of 50% of the tax due.

return or reporting and paying the tax due required under

Chapter 199, F.S. The extension covers penalty only.

Interest - A floating rate of interest applies to underpayments

Interest is due on tax not paid on or before June 30. You

and late payments of tax. The rate will be updated January 1

will be notified by the Department of Revenue only if the

and July 1 of each year by using the formula established in

extension is denied.

s. 213.235, F.S.

Tax Rate - The tax rate is .0005, or 1/2 mill per $1,000.

Signature - The form must be signed by the taxpayer, a

Length of Extension - The return and payment must be

partner, an officer of the corporation, or a person authorized

postmarked on or before September 30 to avoid penalty.

by the taxpayer.

The extension period will not be extended if September 30

falls on a weekend or holiday.

*** DO NOT DETACH ***

Form Dr-602g - Governmental Leasehold Intangible Personal Property Tax Application For Extension Of Time To File Return Page 2

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