Fla. Stat. § 206.13

Current through Chapter 226 of the 2024 Legislative Session
Section 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.

Fla. Stat. § 206.13

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.