Florida § 206.13 - Refund or credit of taxes erroneously paid or illegally collected.
Full text of Florida Florida Statutes § 206.13 — Refund or credit of taxes erroneously paid or illegally collected., with citation guidance and answers to common questions.
§ 206.13. Refund or credit of taxes erroneously paid or illegally collected.
When any taxes, interest, or penalties imposed by part I or part II of this chapter have been erroneously paid or illegally collected, the department may permit the terminal supplier, importer, exporter, or wholesaler within 1 year to take credit against a subsequent tax report for the amount of the erroneous or illegal amount overpaid, or such person may apply for refund as provided by s. 215.26.
Source: official Florida text · Last verified 2026-08-27
Frequently Asked Questions About Florida § 206.13
What does Florida Statutes § 206.13 cover?
Section 206.13 ("Refund or credit of taxes erroneously paid or illegally collected.") is part of the Florida Statutes, the codified statutory law of Florida. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Florida § 206.13?
A common citation format is "Florida Statutes § 206.13" (Florida). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Florida law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Florida official source linked on this page or consult a licensed Florida attorney.
How does Florida § 206.13 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Florida can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Florida.