Florida Statutes
Fla. Stat. § 213.34 (2025)
Authority to audit.
✓ 2025 Florida Statutes — current through the 2025 Regular Session
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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.
Notes of Decisions
Cited in 3
cases, 1994–2002 · leading case: Dept. of Rev. v. Kemper Investors Life, 660 So. 2d 1124 (Fla. 1st DCA 1995).
Dept. of Rev. v. Kemper Investors Life, 660 So. 2d 1124 (Fla. 1st DCA 1995). “As shown above, section 213.34 specifically states that the Department shall offset the overpayment of any tax during an audit period against a deficiency of any tax determined to be due during the same audit period.”
Tucker v. Resha, 634 So. 2d 756 (Fla. 1st DCA 1994). “(1987) (dealing with reports of large currency transactions). Tucker's statements to members of her staff about Resha's alleged activity in illegal gun sales, drugs, pornography, money-laundering and organized crime involved activities which could include nonpayment of tax or…”
Hale v. Dep't of Revenue, 808 So. 2d 237 (Fla. 1st DCA 2002). “See § 213.34, Fla. Stat. (1997)(the Department has authority to conduct audits of taxpayers and to request information from taxpayers to ascertain their tax liability, if any).”
— 213.34(4) — 1 case
Dept. of Rev. v. Kemper Investors Life, 660 So. 2d 1124 (Fla. 1st DCA 1995). “As shown above, section 213.34 specifically states that the Department shall offset the overpayment of any tax during an audit period against a deficiency of any tax determined to be due during the same audit period.”
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