Florida Statute 215.26 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 215
FINANCIAL MATTERS: GENERAL PROVISIONS

View Entire Chapter

F.S. 215.26

215.26 Repayment of funds paid into State Treasury through error.—

(1) The Chief Financial Officer may refund to the person who paid same, or his or her heirs, personal representatives, or assigns, any moneys paid into the State Treasury which constitute:

(a) An overpayment of any tax, license, or account due;

(b) A payment where no tax, license, or account is due; and

and if any such payment has been credited to an appropriation, such appropriation shall at the time of making any such refund, be charged therewith. There are appropriated from the proper respective funds from time to time such sums as may be necessary for such refunds.

(2) Application for refunds as provided by this section must be filed with the Chief Financial Officer, except as otherwise provided in this subsection, within 3 years after the right to the refund has accrued or else the right is barred. Except as provided in chapter 198 and ss. 220.23 and 624.50921, an application for a refund of a tax enumerated in s. 72.011, which tax was paid after September 30, 1994, and before July 1, 1999, must be filed with the Chief Financial Officer within 5 years after the date the tax is paid, and within 3 years after the date the tax was paid for taxes paid on or after July 1, 1999. The Chief Financial Officer may delegate the authority to accept an application for refund to any state agency, or the judicial branch, vested by law with the responsibility for the collection of any tax, license, or account due. The application for refund must be on a form approved by the Chief Financial Officer and must be supplemented with additional proof the Chief Financial Officer deems necessary to establish the claim; provided, the claim is not otherwise barred under the laws of this state. Upon receipt of an application for refund, the judicial branch or the state agency to which the funds were paid shall make a determination of the amount due. If an application for refund is denied, in whole or in part, the judicial branch or such state agency shall notify the applicant stating the reasons therefor. Upon approval of an application for refund, the judicial branch or such state agency shall furnish the Chief Financial Officer with a properly executed voucher authorizing payment.

(3) No refund of moneys referred to in this section shall be made of an amount which is less than $1, except upon application.

(4) This section is the exclusive procedure and remedy for refund claims between individual funds and accounts in the State Treasury.

(5) When a taxpayer has pursued administrative remedies before the Department of Revenue pursuant to s. 213.21 and has failed to comply with the time limitations and conditions provided in ss. 72.011 and 120.80(14)(b), a claim of refund under subsection (1) shall be denied by the Chief Financial Officer. However, the Chief Financial Officer may entertain a claim for refund under this subsection when the taxpayer demonstrates that his or her failure to pursue remedies under chapter 72 was not due to neglect or for the purpose of delaying payment of lawfully imposed taxes and can demonstrate reasonable cause for such failure.

(6) A taxpayer may contest a denial of refund of tax, interest, or penalty paid under a section or chapter specified in s. 72.011(1) pursuant to the provisions of s. 72.011.

History.—s. 1, ch. 22008, 1943; s. 14, ch. 57-1; s. 1, ch. 57-18; s. 1, ch. 59-181; s. 1, ch. 63-271; s. 2, ch. 78-352; s. 28, ch. 83-339; s. 18, ch. 86-152; s. 3, ch. 91-112; s. 10, ch. 92-142; s. 10, ch. 94-314; ss. 26, 50, ch. 94-353; s. 1506, ch. 95-147; s. 43, ch. 96-410; s. 10, ch. 99-239; s. 206, ch. 2003-261; s. 21, ch. 2005-280.

F.S. 215.26 on Google Scholar

F.S. 215.26 on Casetext

Amendments to 215.26

Arrestable Offenses / Crimes under Fla. Stat. 215.26

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 215.26.

Annotations, Discussions, Cases:

Cases Citing Statute 215.26

Total Results: 20

Richard W. Higgins v. Citrus Hills Property Owners Association, Inc.

Court: Fla. Dist. Ct. App. | Date Filed: 2024-08-02T00:00:00-07:00

Snippet: 1119, 1121 (Fla. 3d DCA 2019) (“Since [section 215.26, Florida Statutes (2016)] requires that an aggrieved

University of Florida Board of Trustees, and The Florida Board of Governors v. Browning, Boisse

Court: Fla. Dist. Ct. App. | Date Filed: 2024-04-03T00:00:00-07:00

Snippet: action for refunds of unlawfully charged fees. Cf. § 215.26(1), Fla. Stat. (2021) (authorizing the Chief Financial

Verizon Communications Inc. & Affiliates v. State of Florida Department of Revenue, an agency of the State of Florida

Court: Fla. Dist. Ct. App. | Date Filed: 2024-02-28T00:00:00-08:00

Snippet: three-year statute of limitations provided in § 215.26, Florida Statutes. Verizon took the issue…refund has accrued or else the right is barred.” § 215.26(2), Fla. Stat; Victor Chem. Works v. Gay, 74 So…So. 2d 560, 563 (Fla. 1954) (noting § 215.26 to be a statute of nonclaim that “while partaking of the … that federal mitigation provisions supersede § 215.26 and authorize its old refund claim because § 220.02…barred. The problem with this argument is that § 215.26 expressly applies to refund claims like Verizon

SEI Fuel Services Inc. v. State of Florida Department of Revenue, an agency of the State of Florida

Court: Fla. Dist. Ct. App. | Date Filed: 2024-02-14T00:00:00-08:00

Snippet: an overpayment made in error for purposes of § 215.26. The hearing officer ultimately upheld the Department…refund for erroneously paid motor fuel taxes under § 215.26, which provides for refunds for overpaid taxes,…where no tax is due, or other payment errors. § 215.26(1), Fla. Stat. Here, Appellant made some combination…later payment is eligible to be refunded under § 215.26(1) as an overpayment or other error in paying an

BJ'S WHOLESALE CLUB, INC., etc. v. LAURA BUGLIARO

Court: Fla. Dist. Ct. App. | Date Filed: 2020-12-01T23:53:00-08:00

Snippet: Department of Revenue pursuant to section 215.26, Florida Statutes (2016). Id. On September

Bj's Wholesale Club v. Bugliaro

Court: Fla. Dist. Ct. App. | Date Filed: 2019-05-08T00:00:00-07:00

Citation: 273 So. 3d 1119

Snippet: the Department of Revenue pursuant to section 215.26, Florida Statutes (2016). Since the statute requires

Christina Daly, in her official capacity as Secretary of the Florida Department of Juvenile Justice v. Polk County, Florida, and Seminole County, Florida, political subdivisions of the State of Florida

Court: Fla. Dist. Ct. App. | Date Filed: 2018-11-27T00:00:00-08:00

Citation: 265 So. 3d 644

Snippet: brought under section 215.26). Appellant argues that although section 215.26 consents to lawsuits…subdivisions. Section 215.26 allows refunds to be issued “to the person who paid same.” § 215.26(1), Fla. Stat…County filed a refund application under section 215.26, Florida Statutes, the tax refund statute, which…such sums as may be necessary for such refunds. § 215.26(1), Fla. Stat. (emphasis added). The Department…asserting that counties are not “persons” under section 215.26. Polk County then brought an action against the

Easter v. City of Orlando

Court: Fla. Dist. Ct. App. | Date Filed: 2018-06-04T00:53:00-07:00

Snippet: with the ‘administrative’ requirements in section 215.26.” (Emphasis added).3 Significantly, the…of permitting taxpayers to seek refunds under § 215.26 for taxes paid under an unconstitutional statute

Marion County v. Department of Juvenile Justice

Court: Fla. Dist. Ct. App. | Date Filed: 2017-04-04T00:00:00-07:00

Citation: 215 So. 3d 621

Snippet: whether it be through a proceeding under section 215.26, Florida Statutes, or another means, does not preclude

American Heritage Window Fashions, LLC v. Department of Revenue

Court: Fla. Dist. Ct. App. | Date Filed: 2016-05-06T00:53:00-07:00

Snippet: when no tax is due, or paid a tax in error. See § 215.26, Fla. Stat. (2014). It characterizes the transfer

American Heritage Window Fashions, LLC v. Department of Revenue

Court: Fla. Dist. Ct. App. | Date Filed: 2016-05-06T00:00:00-07:00

Citation: 191 So. 3d 516, 2016 WL 2609522, 2016 Fla. App. LEXIS 6983

Snippet: is due, or paid a tax in error. See § 215.26, Fla. Stat. (2014). It characterizes the transfer

Directv, Inc., etc. v. State of Florida, Dept. of Revenue

Court: Fla. Dist. Ct. App. | Date Filed: 2015-06-10T00:53:00-07:00

Snippet: file a refund application with the Department. § 215.26(2), Fla. Stat. (2005). If the refund application…taxpayer is seeking a refund pursuant to section 215.26, Florida Statutes, and the

Amerisure Mutual Insurance Co. v. Florida Department of Financial Services, Division of Workers' Compensation

Court: Fla. Dist. Ct. App. | Date Filed: 2015-01-01T00:00:00-08:00

Citation: 156 So. 3d 520, 2015 WL 46515

Snippet: language of section 215.26, Florida Statutes (2008), regulating refunds. Section 215.26 provides, in part…transaction falls squarely within the ambit of Section 215.26, Florida Statutes. (Internal citations omitted…same fund or submit a refund request under section 215.26, Florida Statutes, within three years of the date

Ogborn v. Zingale

Court: Fla. Dist. Ct. App. | Date Filed: 2008-07-11T00:53:00-07:00

Citation: 988 So. 2d 56

Snippet: taxpayer is seeking a refund pursuant to section 215.26, Florida Statutes, and the sole basis claimed for…received in this state. (Emphasis added). [2] Section 215.26 is the general provision for repayment of funds

State Department of Highway Safety & Motor Vehicles v. Rendon

Court: Fla. Dist. Ct. App. | Date Filed: 2007-02-21T00:00:00-08:00

Citation: 957 So. 2d 647, 2007 Fla. App. LEXIS 2366

Snippet: of s. 72.011. § 215.26, Fla. Stat. (Supp.1996) (emphasis added). Under section 215.26, a taxpayer can …the three-year claim period specified in section 215.26(2), Florida Statutes; and 3) that sovereign immunity…plaintiffs filed this suit, the statute stated: 215.26 Repayment of funds paid into State Treasury through…, 124 S.Ct. 1978. For tax refunds under section 215.26 the State has consented to be sued, and the immunity…sovereign immunity from suit through Fla. Stat. § 215.26’s authorization of a state-court refund action

STATE DEPT. OF HIGHWAY SAFETY v. Rendon

Court: Fla. Dist. Ct. App. | Date Filed: 2007-02-20T23:53:00-08:00

Citation: 957 So. 2d 647

STATE, DEPT. OF REVENUE v. Bridger

Court: Fla. Dist. Ct. App. | Date Filed: 2006-06-07T00:53:00-07:00

Citation: 935 So. 2d 536

Snippet: the administrative remedies outlined in sections 215.26 and 72.011, Florida Statutes. Second, the Department

State v. Rendon

Court: Fla. Dist. Ct. App. | Date Filed: 2002-10-29T23:53:00-08:00

Citation: 832 So. 2d 141

Snippet: the three-year claim period specified in section 215.26(2), Florida Statutes; and 3) that sovereign immunity

Sarnoff v. FLA. DEPT. OF HIGHWAY SAFETY AND MOTOR VEHICLES

Court: Fla. | Date Filed: 2002-08-22T00:53:00-07:00

Citation: 825 So. 2d 351

Snippet: failed to comply with the requirements of section 215.26 Florida Statutes (1995), which requires the filing…filing an administrative claim pursuant to section 215.26, was inapplicable to the instant case, because …relief from the Comptroller pursuant to section 215.26.[4] The First District recognized that Department…provided a direct file exception to *354 section 215.26. However, the First District reasoned that this…filing an administrative claim pursuant to section 215.26 if the sole basis for the refund is that the tax

Florida Dept. of Revenue v. Leon

Court: Fla. Dist. Ct. App. | Date Filed: 2002-06-19T00:53:00-07:00

Citation: 824 So. 2d 197

Snippet: lawsuit was untimely filed pursuant to section 215.26(2), Florida Statutes (2000). I. Facts In 1986,… providing an administrative remedy, or section 215.26, for applications for refund. Those who risked … of payment, as required by sections 72.011 and 215.26, respectively. The plaintiffs, on the other hand…including the procedures in sections 72.011 and 215.26, did not provide "meaningful" relief …administrative requests were untimely filed under section 215.26(2), which requires taxpayers to file for refunds