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1997 Florida Statutes
SECTION 13
Refund or credit of taxes erroneously paid or illegally collected.
Refund or credit of taxes erroneously paid or illegally collected.
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.