§ 213.25, Fla. Stat. · Chapter 213. STATE REVENUE LAWS: GENERAL PROVISIONS
Refunds; credits; right of setoff.
Verbatim from the official edition
Text — 2026 Florida Statutes
If a tax refund or tax credit is due to a taxpayer, the department may reduce the refund or credit to the extent of any billings not subject to protest under s. 213.21 or chapter 443 for any tax owed by the taxpayer.
Notes and commentary — not statutory text
History
s. 43, ch. 85-342; s. 5, ch. 2010-90; s. 12, ch. 2010-138.
Source of truth
- Edition
- 2026 Florida Statutes
- Official file
- https://www.leg.state.fl.us/Statutes/index.cfm?App_mode=Display_Statute&URL=0200-0299/0213/0213.html
- Text hash
- sha256 88b0173609efc0cac2d8a8dd004c298150ed4d89f710ada9f9acf9dc0de15ae4
- Composed by
- compose_v2.py 2026-10-04: the Legislature's structured HTML read in document order; verify_v2.py's independent reading agrees character for character
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This section cites
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