Florida Statutes § 220.721 — Overpayments; credits.
Search Florida StatutesFrom the Legislature's 2026 edition, which includes changes effective through January 1, 2027. Later effective dates are retained in each section's source notes.
Part VIII — ADMINISTRATIVE PROCEDURES AND JUDICIAL REVIEW
(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
History.—s. 19, ch. 71-359; s. 52, ch. 91-112.
Notes
Note.—Former s. 214.13.
Source captured on 2026-10-10. Read the official chapter.