Authority to require sworn statements.

Verbatim from the official edition

Text — 2026 Florida Statutes

(1) The Department of Revenue may require verification of exemption applications, refund applications, and tax returns relevant to administration of the revenue laws of this state.

(2) Verification shall be accomplished as provided in s. 92.525(1)(c) and subject to the provisions of s. 92.525(3).

Notes and commentary — not statutory text

History

s. 40, ch. 91-112; s. 56, ch. 2025-208.

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 4f188299005ead76ec77cedd9f3a4a23e9f9f667236ef8a53fd8ae2058b29bb3
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

composed from the Legislature's structured HTML (one source of text; no PDF extraction); a second, independent reading of the same bytes agrees character for character

This section cites

Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.

The Florida Statutes

§ 92.525, Fla. Stat.Verification of documents; perjury by false written declaration, penalty.Printed as s. 92.525(1)(c); s. 92.525(3)

Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.