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2007 Florida Statutes
SECTION 25
Refunds; credits; right of setoff.
Refunds; credits; right of setoff.
213.25 Refunds; credits; right of setoff.--In any instance that a taxpayer has a refund or credit due for an overpayment of taxes assessed under any of the chapters specified in s. 72.011(1), the department may reduce such refund or credit to the extent of any billings not subject to protest under s. 213.21 for the same or any other tax owed by the same taxpayer.
History.--s. 43, ch. 85-342.