Florida Statute 213.34 - Full Text and Legal Analysis

The 2025 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

Annotations, Discussions, Cases:

Cases Citing Statute 213.34

Total Results: 4

Tucker v. Resha

634 So. 2d 756, 1994 WL 101091

District Court of Appeal of Florida | Filed: Mar 30, 1994 | Docket: 1737906

Cited 11 times | Published

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

Dept. of Rev. v. KEMPER INVESTORS LIFE

660 So. 2d 1124, 1995 WL 518802

District Court of Appeal of Florida | Filed: Sep 5, 1995 | Docket: 1650585

Cited 5 times | Published

undermines the Department's position in this case. Section 213.34(4), Florida Statutes (Supp. 1992), provides

Hale v. Department of Revenue

808 So. 2d 237, 2002 WL 63407

District Court of Appeal of Florida | Filed: Jan 18, 2002 | Docket: 1738332

Cited 1 times | Published

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

Ago

Florida Attorney General Reports | Filed: Jun 21, 1994 | Docket: 3256646

Published

excise tax on documents. . . ." Pursuant to section 213.34(1), Florida Statutes, the department is authorized