Florida Statute 206.13 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 206
MOTOR AND OTHER FUEL TAXES

View Entire Chapter

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: District Court of Appeal of Florida | Date Filed: 2024-02-14

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

Ago

Court: Florida Attorney General Reports | Date Filed: 1985-12-19

Snippet: applicable to such tax levied by any county. Section 206.13, F.S., directs that when any taxes, interest or