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The Florida Senate

The Senate has convened, unilaterally, in Special Session for the sole purpose of consideration of Executive Order 19-14.

2012 Florida Statutes

SECTION 13
Refund or credit of taxes erroneously paid or illegally collected.
F.S. 206.13
206.13 Refund or credit of taxes erroneously paid or illegally collected.When any taxes, interest, or penalties imposed by part I or part II of this chapter have been erroneously paid or illegally collected, the department may permit the terminal supplier, importer, exporter, or wholesaler within 1 year to take credit against a subsequent tax report for the amount of the erroneous or illegal amount overpaid, or such person may apply for refund as provided by s. 215.26.
History.s. 1, ch. 70-995; s. 39, ch. 71-355; s. 93, ch. 81-259; s. 2, ch. 83-137; s. 93, ch. 85-342; s. 22, ch. 95-417.