Florida Statute 206.13 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 206
MOTOR AND OTHER FUEL TAXES

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F.S. 206.13

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

History.—s. 1, ch. 70-995; s. 39, ch. 71-355; s. 93, ch. 81-259; s. 2, ch. 83-137; s. 93, ch. 85-342; s. 22, ch. 95-417.

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Amendments to 206.13

Arrestable Offenses / Crimes under Fla. Stat. 206.13

Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 206.13.

Annotations, Discussions, Cases:

Cases Citing Statute 206.13

Total Results: 2

SEI Fuel Services Inc. v. State of Florida Department of Revenue, an agency of the State of Florida

Court: Fla. Dist. Ct. App. | Date Filed: 2024-02-14T00:00:00-08:00

Snippet: channel for which refunds are prohibited. Section 206.13 allows taxpayers to seek a refund for erroneously

Ago

Court: Fla. Att'y Gen. | Date Filed: 1985-12-18T23:53:00-08:00

Snippet: applicable to such tax levied by any county. Section 206.13, F.S., directs that when any taxes, interest or…refund as provided by s. 215.26, F.S. [Note that s. 206.13 has been amended by s. 93, Ch. 85-342, Laws of …issue a credit against subsequent taxes. Section 206.13, F.S. Moreover, if more than three years have passed