1998 Florida Code
TITLE XIV TAXATION AND FINANCE
Chapter 213 State Revenue Laws: General Provisions  
213.25   Refunds; credits; right of setoff.

213.25  Refunds; credits; right of setoff.--In any instance that a taxpayer has a refund or credit due for an overpayment of taxes assessed under any of the chapters specified in s. 72.011(1), the department may reduce such refund or credit to the extent of any billings not subject to protest under s. 213.21 for the same or any other tax owed by the same taxpayer.

History.--s. 43, ch. 85-342.

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