Moneys may be refunded from each state fund as follows:
(1) TAXES AND FEES. (a)Advance payments. Moneys paid as a deposit or advance payment. If such moneys have been credited to an appropriation, such appropriation shall, at the time of making such refunds, be charged therewith. License fees may be refunded under this section when the license for which a fee was paid cannot be issued for any reason, or when a refund is requested prior to the beginning of the period for which the fee was paid or when a change in state laws or regulations prevents the licensee from availing himself or herself of the privileges of the license.(b)Excess tax payments. Taxes collected in excess of lawful taxation, when claims therefor have been established as provided in ss. 71.30(4) , 71.74(13) , 71.75 , 71.89(1) , 72.24 , 74.35 , 74.37 , 76.13(3) , 76.39 , 76.84 , 78.19 , 78.68(10) , 78.75 , 78.80(1m) , 139.092 , 139.25(1) , 139.36 , 139.365 and 139.39(4) .(c)Insurance fees. Any balances remaining at the end of any calendar year, of any deposits made by insurers in anticipation of fees, as provided in s. 601.13(11) .(2) ERRORS. (a)General. Moneys paid in error, or in overpayment, such refunds to be made by voucher in accordance with procedure established by the department of administration.(3) ESCHEATED PROPERTY. (a)General. Any moneys escheated to the state for which claims are established as provided by statute.(b)Lands. For repayment of moneys paid to the state on purchases of public or escheated lands, as provided in ss. 24.11 , 24.33 , 24.34 and 24.35 .(bm)Corrections. For repayment of moneys paid under s. 301.32(1) , the payments to be made upon the certification of the department of corrections.(c)Health services. For repayment of moneys paid under s. 46.07 , the payments to be made upon the certification of the department of health services.(d)Canceled drafts. For payment of moneys under s. 20.912 .Amended by Acts 2019 ch, 9,s 311m, eff. 1/1/2020.Amended by Acts 2015 ch, 216,s 1, eff. 3/3/2016.1971 c. 310 s. 4; 1975 c. 39; 1977 c. 418; 1985 a. 29, 120; 1987 a. 312 s. 17; 1987 a. 378, 399, 403; 1989 a. 31; 1991 a. 39, 316; 1995 a. 27 ss. 1185, 9126 (19); 1995 a. 351; 2007 a. 20 s. 9121 (6) (a).