Florida Statutes
§ 220.725 — Overpayments; refunds
Florida § 220.725
This text of Florida § 220.725 (Overpayments; refunds) 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. § 220.725 (2026).
Text
(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.
Free access — add to your briefcase to read the full text and ask questions with AI
Legislative History
s. 19, ch. 71-359; s. 54, ch. 78-95; s. 54, ch. 91-112.
Nearby Sections
15
§ 220.02
Legislative intent§ 220.03
Definitions§ 220.11
Tax imposed§ 220.12
“Net income” defined§ 220.14
Exemption§ 220.152
Apportionment; other methods§ 220.153
Apportionment by sales factor§ 220.16
Allocation of nonbusiness income§ 220.181
Enterprise zone jobs credit§ 220.182
Enterprise zone property tax creditCite This Page — Counsel Stack
Bluebook (online)
Florida § 220.725, Counsel Stack Legal Research, https://law.counselstack.com/statute/fl/220.725.