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Florida Statute 735.302 - Full Text and Legal Analysis Florida Statute 735.302 | Lawyer Caselaw & Research
Fla. Stat. § 735.302 (2026) Copy Cite Official Site Syfertize CourtListener Amendments
735.302 Income tax refunds in certain cases.—
(1) In any case when the United States Treasury Department determines that an overpayment of federal income tax exists and the person in whose favor the overpayment is determined is dead at the time the overpayment of tax is to be refunded, and irrespective of whether the decedent had filed a joint and several or separate income tax return, the amount of the overpayment, if not in excess of $2,500, may be refunded as follows:
(a) Directly to the surviving spouse on his or her verified application; or
(b) If there is no surviving spouse, to one of the decedent’s children who is designated in a verified application purporting to be executed by all of the decedent’s children over the age of 14 years.

In either event, the application must show that the decedent was not indebted, that provision has been made for the payment of the decedent’s debts, or that the entire estate is exempt from the claims of creditors under the constitution and statutes of the state, and that no administration of the estate, including summary administration, has been initiated and that none is planned, to the knowledge of the applicant.

(2) If a refund is made to the surviving spouse or designated child pursuant to the application, the refund shall operate as a complete discharge to the United States from liability from any action, claim, or demand by any beneficiary of the decedent or other person. This section shall be construed as establishing the ownership or rights of the payee in the refund.
History.—s. 1, ch. 74-106; s. 112, ch. 75-220; s. 51, ch. 77-87; s. 1, ch. 77-174; s. 185, ch. 2001-226.
Note.—Created from former s. 735.15.

Cases Citing F.S. 735.302

Fla. Stat. § 735.302 (2026) Copy Cite Official Site Syfertize CourtListener Amendments
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·James J. Gibson & Dr. Lori G. Gibson v. Wachovia Bank, 255 So. 3d 944 (Fla. 2d DCA 2018).

Cited 2 times | Published | Florida 2nd District Court of Appeal

...any tax liability, and received a refund check in both their names."). And once the checks were issued, because either party -7- could have deposited them, the unity of survivorship was satisfied. Cf. § 735.302(1)(a), Fla....
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Cited as authorityLOUMPOS (2024)
phrase: "rule_authority"
Cited as authority(citing case) (2023)
phrase: "rule_authority"
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This Florida statute resource is curated by Graham W. Syfert, Esq., a Jacksonville, Florida personal injury and workers' compensation attorney (Florida Bar No. 39104). For legal consultation, call 904-383-7448.