Online Sunshine Logo
Official Internet Site of the Florida Legislature
December 13, 2017
Text: 'NEW Advanced Legislative Search'
Interpreter Services for the Hearing Impaired
Go to MyFlorida House
Select Year:  
The Florida Statutes

The 2017 Florida Statutes

Title XIV
TAXATION AND FINANCE
Chapter 213
STATE REVENUE LAWS: GENERAL PROVISIONS
View Entire Chapter
F.S. 213.25
213.25 Refunds; credits; right of setoff.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.
History.s. 43, ch. 85-342; s. 5, ch. 2010-90; s. 12, ch. 2010-138.