Refunds; credits; right of setoff.

F.S. 213.25
in effect
Sign in to generate a plain English summaryAsk Belisarius Agent
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.
Source: FL Statutes (Official Site)URL: https://www.flsenate.gov/Laws/Statutes/2025/Chapter213/AllFetched: 7/8/2026

Starting a business in Florida? Florida LLC guide: costs and requirements