Florida § 206.13 Refund or credit of taxes erroneously paid or illegally collected

Florida Statutes

§ 206.13 — Refund or credit of taxes erroneously paid or illegally collected

Florida § 206.13

TitleXIV

Ch. 206MOTOR AND OTHER FUEL TAXES

This text of Florida § 206.13 (Refund or credit of taxes erroneously paid or illegally collected) is published on Counsel Stack Legal Research, covering Florida primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Fla. Stat. § 206.13 (2026).

Text

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.

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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.