There Is a Newer Version of the Florida Statutes
  1. 2025 Florida Stat.
  2. 2024 Florida Stat.
  3. 2023 Florida Stat.
  4. 2000 Florida Stat. (here)
  5. View All Versions
View Our Newest Version Here

2000 Florida Code
TITLE XIV TAXATION AND FINANCE
Chapter 220 Income Tax Code  
PART VIII ADMINISTRATIVE PROCEDURES AND JUDICIAL REVIEW (ss. 220.701-220.739)
220.725   Overpayments; refunds.

220.725  Overpayments; refunds.--

(1)  Every claim for refund shall be filed with the department in writing, in such form as the department may by regulation prescribe, and shall state the amount claimed, the specific grounds upon which the claim is founded, and the taxable years or periods involved.

(2)  As soon as practicable after a claim for refund is filed, the department shall examine the claim and either issue a notice of refund, abatement, or credit to the claimant or issue a notice of denial.

History.--s. 19, ch. 71-359; s. 54, ch. 78-95; s. 54, ch. 91-112.

Note.--Former s. 214.15.

Disclaimer: These codes may not be the most recent version. Florida may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.