(1) If, after a return has been filed, the department finds that the tax paid with the return is more than the correct amount, it shall credit or refund the overpayment as is appropriate.
(2) In the case of any overpayment, the department may within the applicable period of limitations credit the amount of such overpayment, including any interest allowed thereon, against any part of the liability in respect of the tax giving rise to the overpayment of the taxpayer who made the overpayment, refunding any balance to such taxpayer.
History.—s. 19, ch. 71-359; s. 52, ch. 91-112.
Note.—Former s. 214.13.
Structure Florida Statutes
Title XIV - Taxation and Finance
Part VIII - Administrative Procedures and Judicial Review (Ss. 220.701-220.739)
220.701 - Collection authority.
220.705 - Limitation on assessment.
220.709 - Deficiency determinations.
220.711 - Notice of deficiency.
220.713 - Assessment after notice.
220.715 - Waiver of restrictions on assessment.
220.717 - Protest of proposed assessment.
220.719 - Jeopardy assessments.
220.721 - Overpayments; credits.
220.723 - Overpayments; interest.
220.725 - Overpayments; refunds.
220.727 - Limitations on claims for refund.
220.733 - Actions to recover taxes.
220.735 - Production of witnesses and records.