| 1 | Representative Grant offered the following: |
| 2 |
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| 3 | Amendment to Amendment (288661) (with title amendment) |
| 4 | Between lines 55 and 56, insert: |
| 5 | Section 2. Section 213.25, Florida Statutes, is amended to |
| 6 | read: |
| 7 | 213.25 Refunds; credits; right of setoff.--If In any |
| 8 | instance that a taxpayer has a refund or credit due for an |
| 9 | overpayment of taxes assessed under chapter 443 or any of the |
| 10 | chapters specified in s. 72.011(1), the department may reduce |
| 11 | such refund or credit to the extent of any billings not subject |
| 12 | to protest under chapter 443 or s. 213.21 for the same or any |
| 13 | other tax owed by the same taxpayer. |
| 14 |
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| 15 | ----------------------------------------------------- |
| 16 | T I T L E A M E N D M E N T |
| 17 | Remove line 2947 and insert: |
| 18 | revising the use of the tourist development tax; amending s. |
| 19 | 213.25, F.S.; clarifying that the department's authority to |
| 20 | reduce tax refunds or credits by the amount of other taxes owed |
| 21 | applies to unemployment compensation taxes; amending s. |