2011 Florida Statutes 206.13 – Refund or credit of taxes erroneously paid or illegally collected
Current as of: 2011 | Check for updates
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When any taxes, interest, or penalties imposed by part I or part II of this chapter have been erroneously paid or illegally collected, the department may permit the terminal supplier, importer, exporter, or wholesaler within 1 year to take credit against a subsequent tax report for the amount of the erroneous or illegal amount overpaid, or such person may apply for refund as provided by s. 215.26.
s. 1, ch. 70-995; s. 39, ch. 71-355; s. 93, ch. 81-259;