Syfert Injury Law Firm

Your Trusted Partner in Personal Injury & Workers' Compensation

Call Now: 904-383-7448
Florida Statute 213.34 | Lawyer Caselaw & Research
Link to State of Florida Official Statute
Statute is currently reporting as:
F.S. 213.34 Case Law from Google Scholar Google Search for Amendments to 213.34

The 2024 Florida Statutes (including 2025 Special Session C)

Title XIV
TAXATION AND FINANCE
Chapter 213
STATE REVENUE LAWS: GENERAL PROVISIONS
View Entire Chapter
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.

F.S. 213.34 on Google Scholar

F.S. 213.34 on Casetext

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:

No results found for statute 213.34.