§ 220.721, Fla. Stat. · Part VIII. ADMINISTRATIVE PROCEDURESAND JUDICIAL REVIEW
Overpayments; credits.
Text — 2026 Florida Statutes
(1) If, after a return has been filed, the department finds that the tax paid with the return is more than the correct amount, it shall credit or refund the overpayment as is appropriate.
(2) In the case of any overpayment, the department may within the applicable period of limitations credit the amount of such overpayment, including any interest allowed thereon, against any part of the liability in respect of the tax giving rise to the overpayment of the taxpayer who made the overpayment, refunding any balance to such taxpayer.
Notes and commentary — not statutory text
History
s. 19, ch. 71-359; s. 52, ch. 91-112.
Note
Note.—Former s. 214.13.
Source of truth
- Edition
- 2026 Florida Statutes
- Official file
- https://www.leg.state.fl.us/Statutes/index.cfm?App_mode=Display_Statute&URL=0200-0299/0220/0220.html
- Text hash
- sha256 1bbca3b39a76ee5e8a7cad0b3c61c99555c3847f73c37ef9541cfacd41734a00
- 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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Cited by 3 provisions
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