Florida Statutes
Chapter 215 - Financial Matters: General Provisions
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
(c) Any payment made into the State Treasury in error;
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.

Structure Florida Statutes

Florida Statutes

Title XIV - Taxation and Finance

Chapter 215 - Financial Matters: General Provisions

215.01 - Fiscal Year.

215.02 - Manner of Paying Money Into the Treasury.

215.03 - Party to Be Reimbursed on Reversal of Judgment for State.

215.04 - Department of Financial Services to Report Delinquents.

215.05 - Department of Financial Services to Certify Accounts of Delinquents.

215.06 - Certified Accounts of Delinquents as Evidence.

215.07 - Preference of State in Case of Insolvency.

215.08 - Delinquent Collectors to Be Reported to State Attorney.

215.09 - Delinquent Collectors; Forfeiture of Commissions.

215.10 - Delinquent Collectors; Suspension.

215.11 - Defaulting Officers; Department of Financial Services to Report to Clerk.

215.12 - Defaulting Officers; Duty of Clerk.

215.15 - School Appropriations to Have Priority.

215.16 - Appropriations From General Revenue Fund for Public Schools, State Institutions of Higher Learning, and Community Colleges; Reduction.

215.179 - Solicitation of Payment.

215.18 - Transfers Between Funds; Limitation.

215.195 - Agency Deposits Relating to the Statewide Cost Allocation Plan.

215.196 - Architects Incidental Trust Fund; Creation; Assessment.

215.197 - Federal Grants Trust Fund.

215.198 - Operating Trust Fund.

215.199 - Audit and Warrant Clearing Trust Fund.

215.20 - Certain Income and Certain Trust Funds to Contribute to the General Revenue Fund.

215.211 - Service Charge; Elimination or Reduction for Specified Proceeds.

215.22 - Certain Income and Certain Trust Funds Exempt.

215.23 - When Contributions to Be Made.

215.24 - Exemptions Where Federal Contributions or Private Grants.

215.245 - Contracts With Federal Government; Indemnification Authorized in Certain Circumstances.

215.25 - Manner of Contributions; Rules and Regulations.

215.26 - Repayment of Funds Paid Into State Treasury Through Error.

215.28 - United States Securities, Purchase by State and County Officers and Employees; Deductions From Salary.

215.31 - State Funds; Deposit in State Treasury.

215.311 - State Funds; Exceptions.

215.32 - State Funds; Segregation.

215.3206 - Trust Funds; Termination or Re-Creation.

215.3207 - Trust Funds; Establishment; Criteria.

215.3208 - Trust Funds; Legislative Review.

215.321 - Regulatory Trust Fund.

215.322 - Acceptance of Credit Cards, Charge Cards, Debit Cards, or Electronic Funds Transfers by State Agencies, Units of Local Government, and the Judicial Branch.

215.34 - State Funds; Noncollectible Items; Procedure.

215.35 - State Funds; Warrants and Their Issuance.

215.36 - State Funds; Laws Not Repealed.

215.37 - Department of Business and Professional Regulation and the Boards to Be Financed From Fees Collected; Deposit of Funds; Service Charge; Appropriation.

215.405 - State Agencies and the Judicial Branch Authorized to Collect Costs of Fingerprinting.

215.42 - Purchases From Appropriations, Proof of Delivery.

215.422 - Payments, Warrants, and Invoices; Processing Time Limits; Dispute Resolution; Agency or Judicial Branch Compliance.

215.425 - Extra Compensation Claims Prohibited; Bonuses; Severance Pay.

215.43 - Public Bonds, Notes, and Other Securities.

215.431 - Issuance of Bond Anticipation Notes.

215.44 - Board of Administration; Powers and Duties in Relation to Investment of Trust Funds.

215.4401 - Board of Administration; Public Record Exemptions.

215.441 - Board of Administration; Appointment of Executive Director.

215.442 - Executive Director; Reporting Requirements; Public Meeting.

215.444 - Investment Advisory Council.

215.45 - Sale and Exchange of Securities.

215.47 - Investments; Authorized Securities; Loan of Securities.

215.4701 - Trademarks, Copyrights, or Patents.

215.4702 - Investments in Publicly Traded Companies Operating in Northern Ireland.

215.471 - Divestiture by the State Board of Administration; Reporting Requirements.

215.472 - Prohibited Investments.

215.4725 - Prohibited Investments by the State Board of Administration; Companies That Boycott Israel.

215.473 - Divestiture by the State Board of Administration; Sudan; Iran.

215.474 - Analyses of Technology and Growth Investments.

215.475 - Investment Policy Statement.

215.4754 - Ethics Requirements for Investment Advisers and Managers and Members of the Investment Advisory Council.

215.4755 - Certification and Disclosure Requirements for Investment Advisers and Managers.

215.48 - Consent and Ratification of Appropriate Board, Agency, or of the Judicial Branch.

215.49 - Making Funds Available for Investment.

215.50 - Custody of Securities Purchased; Income.

215.51 - Investment Accounts; Changes, Notice, Etc.

215.515 - Investment Accounts; Charges for Services.

215.52 - Rules and Regulations.

215.53 - Powers of Existing Officers and Boards, the Judicial Branch, and Agencies Not Affected.

215.55 - Federal Use of State Lands Trust Fund; County Distribution.

215.551 - Federal Use of State Lands Trust Fund; County Distribution; Requests by Counties.

215.552 - Federal Use of State Lands Trust Fund; Land Within Military Installations; County Distribution.

215.555 - Florida Hurricane Catastrophe Fund.

215.5551 - Reinsurance to Assist Policyholders Program.

215.556 - Exemption.

215.557 - Reports of Insured Values.

215.5586 - My Safe Florida Home Program.

215.5588 - Florida Disaster Recovery Program.

215.559 - Hurricane Loss Mitigation Program.

215.5595 - Insurance Capital Build-Up Incentive Program.

215.55952 - Annual Report on Economic Impact of a 1-in-100-Year Hurricane.

215.56005 - Tobacco Settlement Financing Corporation.

215.5601 - Lawton Chiles Endowment Fund.

215.5602 - James and Esther King Biomedical Research Program.

215.56021 - Exemptions From Public Records and Public Meetings Requirements; Peer Review Panels.

215.57 - Short Title.

215.58 - Definitions Relating to State Bond Act.

215.59 - State Bonds, Revenue Bonds; Issuance.

215.60 - State Bonds for Financing Road Acquisition and Construction.

215.605 - State Bonds for Right-of-Way Acquisition or Bridge Construction.

215.61 - State System of Public Education Capital Outlay Bonds.

215.615 - Fixed-Guideway Transportation Systems Funding.

215.616 - State Bonds for Federal Aid Highway Construction.

215.617 - Bonds for State-Funded Infrastructure Bank.

215.618 - Bonds for Acquisition and Improvement of Land, Water Areas, and Related Property Interests and Resources.

215.619 - Bonds for Everglades Restoration.

215.62 - Division of Bond Finance.

215.63 - Transfer to Division of Assets and Liabilities of the Revenue Bond Department of Development Commission.

215.64 - Powers of the Division.

215.65 - Bond Fee Trust Fund, Expenditures; Schedule of Fees.

215.655 - Arbitrage Compliance Program, Expenditures; Schedule of Fees.

215.66 - Request for Issuance of Bonds; Procedure Requirements.

215.67 - Issuance of State Bonds.

215.68 - Issuance of Bonds; Form; Maturity Date, Execution, Sale.

215.684 - Limitation on Engaging Services of Securities Broker or Bond Underwriter Convicted of Fraud.

215.69 - State Board of Administration to Administer Funds.

215.70 - State Board of Administration to Act in Case of Defaults.

215.71 - Application of Bond Proceeds.

215.72 - Covenants With Bondholders.

215.73 - Approval of Bond Issue by State Board of Administration.

215.74 - Pledge of Constitutional Fuel Tax; Consent by Counties and State Agency Supervising State Road System.

215.75 - Bonds Securities for Public Bodies.

215.76 - Exemption of Bonds From Taxation.

215.77 - Trust Funds.

215.78 - Remedies.

215.79 - Refunding Bonds.

215.80 - Annual Report.

215.81 - Pledge of State.

215.82 - Validation; When Required.

215.821 - Issuance of Bonds by State Agencies.

215.83 - Construction of State Bond Act.

215.835 - Rulemaking Authority.

215.84 - Government Bonds; Maximum Rate of Interest.

215.845 - Certain Special Laws Establishing Interest Rates on Bonds Prohibited.

215.85 - Direct Deposit of Public Funds.

215.86 - Management Systems and Controls.

215.89 - Charts of Account.

215.90 - Short Title.

215.91 - Florida Financial Management Information System; Board; Council.

215.92 - Definitions Relating to Florida Financial Management Information System Act.

215.93 - Florida Financial Management Information System.

215.94 - Designation, Duties, and Responsibilities of Functional Owners.

215.95 - Financial Management Information Board.

215.96 - Coordinating Council and Design and Coordination Staff.

215.962 - Standards for State Agency Use of Card-Based Technology.

215.964 - Process for Acquisition of Commodities or Services That Include the Use of Card-Based Technology.

215.965 - Disbursement of State Moneys.

215.966 - Refinancing of Bonds.

215.97 - Florida Single Audit Act.

215.971 - Agreements Funded With Federal or State Assistance.

215.98 - State Debt Fiscal Responsibility.

215.981 - Audits of State Agency Direct-Support Organizations and Citizen Support Organizations.

215.985 - Transparency in Government Spending.