Florida Statutes
§ 213.25 — Refunds; credits; right of setoff
Florida § 213.25
This text of Florida § 213.25 (Refunds; credits; right of setoff) 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. § 213.25 (2026).
Text
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.
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Legislative History
s. 43, ch. 85-342; s. 5, ch. 2010-90; s. 12, ch. 2010-138.
Nearby Sections
15
§ 213.015
Taxpayer rights§ 213.025
Audits, inspections, and interviews§ 213.051
Service of subpoenas§ 213.10
Deposit of tax moneys collectedCite This Page — Counsel Stack
Bluebook (online)
Florida § 213.25, Counsel Stack Legal Research, https://law.counselstack.com/statute/fl/213.25.