§ 220.725, Fla. Stat. · Part VIII. ADMINISTRATIVE PROCEDURESAND JUDICIAL REVIEW
Overpayments; refunds.
Text — 2026 Florida Statutes
(1) Every claim for refund shall be filed with the department in writing, in such form as the department may by regulation prescribe, and shall state the amount claimed, the specific grounds upon which the claim is founded, and the taxable years or periods involved.
(2) As soon as practicable after a claim for refund is filed, the department shall examine the claim and either issue a notice of refund, abatement, or credit to the claimant or issue a notice of denial.
Notes and commentary — not statutory text
History
s. 19, ch. 71-359; s. 54, ch. 78-95; s. 54, ch. 91-112.
Note
Note.—Former s. 214.15.
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 d5cf5a71a6f4b2faf00c309925ceabdc0d682438f58387c36596701b91561478
- 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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