Skip to Navigation | Skip to Main Content | Skip to Site Map

MyFloridaHouse.gov | Flsenate.gov Archives | Mobile Site

Senate Tracker: Sign Up | Login

2016 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.