Florida Statute 213.34 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 213
STATE REVENUE LAWS: GENERAL PROVISIONS

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F.S. 213.34

213.34 Authority to audit.—

(1) The Department of Revenue shall have the authority to audit and examine the accounts, books, or records of all persons who are subject to a revenue law made applicable to this chapter, or otherwise placed under the control and administration of the department, for the purpose of ascertaining the correctness of any return which has been filed or payment which has been made, or for the purpose of making a return where none has been made.

(2) The department, or its duly authorized agents, may inspect such books and records necessary to ascertain a taxpayer’s compliance with the revenue laws of this state, provided that the department’s power to make an assessment or grant a refund has not terminated under s. 95.091(3).

(3) The department may correct by credit or refund any overpayment of tax, penalty, or interest revealed by an audit and shall make assessment of any deficiency in tax, penalty, or interest determined to be due.

(4) Notwithstanding the provisions of s. 215.26, the department shall offset the overpayment of any tax during an audit period against a deficiency of any tax, penalty, or interest determined to be due during the same audit period.

History.—s. 24, ch. 89-356; s. 39, ch. 91-112; s. 5, ch. 92-315.

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Amendments to 213.34

Arrestable Offenses / Crimes under Fla. Stat. 213.34

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 213.34.

Annotations, Discussions, Cases:

Cases Citing Statute 213.34

Total Results: 16

Hale v. Department of Revenue

Court: Fla. Dist. Ct. App. | Date Filed: 2002-01-17T23:53:00-08:00

Citation: 808 So. 2d 237

Snippet: whether the Hales qualify for the exemption. See § 213.34, Fla. Stat. (1997)(the Department has authority

Dept. of Rev. v. KEMPER INVESTORS LIFE

Court: Fla. Dist. Ct. App. | Date Filed: 1995-09-05T00:00:00-07:00

Citation: 660 So. 2d 1124

Snippet: this case. Section 213.34(4), Florida Statutes (Supp. 1992), provides as follows: 213.34 Authority to audit… the same audit period. As shown above, section 213.34 specifically states that the Department shall offset…reference to section 215.26, the language of section 213.34(4) appears to place a responsibility upon the state…So.2d 239, 241-242 (Fla. 1977). Reading section 213.34(4) in pari materia with section 624.509(4) and …and the refund provisions to which section 213.34(4) refers, in the light of the principles stated and the

Ago

Court: Fla. Att'y Gen. | Date Filed: 1994-06-21T00:53:00-07:00

Snippet: tax on documents. . . ." Pursuant to section 213.34(1), Florida Statutes, the department is authorized…where none has been made. Subsection (2) of section 213.34, Florida Statutes, provides that "[t]he department

Tucker v. Resha

Court: Fla. Dist. Ct. App. | Date Filed: 1994-03-30T00:00:00-08:00

Citation: 634 So. 2d 756, 1994 WL 101091

Snippet: 212.18(2); 212.15(1)-(2), Fla. Stat. (1987); § 213.34, Fla. Stat. (1989); see also § 212.0505, Fla. Stat

Schwarzkopf v. American Heart Ass'n of Greater Miami, Inc.

Court: Fla. Dist. Ct. App. | Date Filed: 1989-04-25T00:53:00-07:00

Citation: 541 So. 2d 1348

Snippet: instrument. See Johns v. Townsend, 1948, 160 Fla. 213, 34 So.2d 565, and Clement v. Charlotte Hospital Association

First American Title Ins. Co. v. Kessler

Court: Fla. Dist. Ct. App. | Date Filed: 1984-05-08T00:53:00-07:00

Citation: 452 So. 2d 35

Snippet: #39;s duration. See Johns v. Townsend, 160 Fla. 213, 34 So.2d 565 (1948); Ginsburg v. Katz, 303 So.2d 340

Rolle v. City of Miami

Court: Fla. Dist. Ct. App. | Date Filed: 1981-12-21T23:53:00-08:00

Citation: 408 So. 2d 642

Snippet: .2d 613 (Fla. 1958); Johns v. Townsend, 160 Fla. 213, 34 So.2d 565 (1948); 19 Fla.Jur.2d "Declaratory

Douglass v. Griggs

Court: Fla. Dist. Ct. App. | Date Filed: 1979-08-30T00:00:00-07:00

Citation: 374 So. 2d 1097, 1979 Fla. App. LEXIS 15746

Snippet: unmistakable. Johns v. Townsend (1948), 160 Fla. 213, 34 So.2d 565; Allen v. Fisher (1939), 138 Fla. 757

Featherston v. Tompkins

Court: Fla. Dist. Ct. App. | Date Filed: 1976-11-23T00:00:00-08:00

Citation: 339 So. 2d 306, 1976 Fla. App. LEXIS 15964

Snippet: plainly specified. Cf. Johns v. Townsend, 160 Fla. 213, 34 So.2d 565 (1948). It is conceded by the parties

Ginsburg v. Katz

Court: Fla. Dist. Ct. App. | Date Filed: 1974-10-28T23:53:00-08:00

Citation: 303 So. 2d 340

Snippet: instrument. See Johns v. Townsend, 1948, 160 Fla. 213, 34 So.2d 565, and Clement v. Charlotte Hospital Association

MacFarlane v. First National Bank of Miami

Court: Fla. Dist. Ct. App. | Date Filed: 1967-10-03T00:53:00-07:00

Citation: 203 So. 2d 57

Snippet: instrument itself. See Johns v. Townsend, 160 Fla. 213, 34 So.2d 565 (1948); Reid v. Barry, 93 Fla. 849, 112

Rosenberg v. Rosenberg

Court: Fla. Dist. Ct. App. | Date Filed: 1967-07-11T00:00:00-07:00

Citation: 201 So. 2d 615, 1967 Fla. App. LEXIS 4654

Snippet: in the order. See Johns v. Townsend, 160 Fla. 213, 34 So.2d 565 (1948). Accordingly, the order appealed

Hurtenbach v. Butler

Court: Fla. Dist. Ct. App. | Date Filed: 1963-05-07T00:00:00-07:00

Citation: 153 So. 2d 26, 1963 Fla. App. LEXIS 3675

Snippet: without merit. . Johns v. Townsend, 160 Fla. 213, 34 So.2d 565; Allen v. Fisher, 138 Fla. 757, 190 So

LOCAL NO. 234, ETC. v. Henley & Beckwith, Inc.

Court: Fla. | Date Filed: 1953-07-31T00:53:00-07:00

Citation: 66 So. 2d 818

Snippet: declared against him (Johns v. Townsend, 160 Fla. 213, 34 So.2d 565), it is settled by the decisions that

Local No. 234 of United Ass'n of Journeymen & Apprentices of Plumbing & Pipefitting Industry of United States & Canada v. Henley & Beckwith, Inc.

Court: Fla. | Date Filed: 1953-07-31T00:00:00-07:00

Citation: 66 So. 2d 818, 1953 Fla. LEXIS 1605, 32 L.R.R.M. (BNA) 2577

Snippet: declared against him (Johns v. Townsend, 160 Fla. 213, 34 So.2d 565), it is settled by the decisions that

O'Connell v. Kontojohn

Court: Fla. | Date Filed: 1938-03-16T00:00:00-08:00

Citation: 179 So. 802, 131 Fla. 783, 1938 Fla. LEXIS 1485

Snippet: supra; Brimmer v. Rebman, 138 U.S. 78,11 Sup. Ct. 213, 34 L. Ed. 862; Baldwin v. Seelig, 294 U.S. 511,55