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Current as of January 01, 2025 | Updated by Findlaw Staff
If a tax refund or tax credit is due to a taxpayer, the department may reduce the refund or credit to the extent of any billings not subject to protest under s. 213.21 or chapter 443 for any tax owed by the taxpayer.
Cite this article: FindLaw.com - Florida Statutes Title XIV. Taxation and Finance § 213.25. Refunds; credits; right of setoff - last updated January 01, 2025 | https://codes.findlaw.com/fl/title-xiv-taxation-and-finance/fl-st-sect-213-25/
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