206.13
Refund or credit of taxes erroneously paid or illegally collected.
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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.
Notes of Decisions
Cited in 1
case (1 in the last 5 years), 2024–2024 · leading case: SEI Fuel Services Inc. v. State of Florida Department of Revenue, an agency of the State of Florida
SEI Fuel Services Inc. v. State of Florida Department of Revenue, an agency of the State of Florida (2024)
“Section 206.13 allows taxpayers to seek a refund for erroneously paid motor fuel taxes under § 215.”
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