220.815 – Liens; priority and filing.
220.815 Liens; priority and filing.— (1) Nothing in this part shall be construed to give the state a preference over the perfected rights of any bona fide purchaser, mortgagee, judgment creditor, or other lienholder in existence prior to the filing of notice of lien or of jeopardy assessment lien in the office of the clerk of the […]
220.721 – Overpayments; credits.
220.721 Overpayments; credits.— (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 […]
220.723 – Overpayments; interest.
220.723 Overpayments; interest.— (1) Interest shall be allowed and paid in accordance with the provisions of s. 220.807 upon any overpayment of a tax imposed by this chapter. However, if any overpayment is refunded or credited within 3 months after the date upon which the taxpayer files written notice advising the department of such overpayment, no interest […]
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 […]
220.727 – Limitations on claims for refund.
220.727 Limitations on claims for refund.— (1) Except as otherwise provided in this section: (a) A claim for refund must be filed within the period specified in s. 215.26(2); and (b) For purposes of this subsection, payments of estimated tax shall be deemed paid at the time such return is required to be filed under this code, determined with […]
220.731 – Investigations.
220.731 Investigations.—For the purpose of administering and enforcing the provisions of this chapter, the department or any officer, agent, or employee of the department designated by the executive director in writing or by regulation may: (1) Hold investigations concerning any matters; (2) Require the attendance of any individual, or any officer or employee of a taxpayer, having knowledge […]
220.733 – Actions to recover taxes.
220.733 Actions to recover taxes.—At any time that the department might commence proceedings for a levy under this chapter, it may bring an action in any court of competent jurisdiction within or without the state, in the name of the state, to recover the amount of taxes, penalties, and interest due and unpaid under this chapter. […]
220.735 – Production of witnesses and records.
220.735 Production of witnesses and records.— (1) The department, or any officer or employee of the department designated by the executive director in writing or by regulation, shall at its, her, or his own instance, or on the written request of any other party to the proceeding, issue subpoenas requiring the attendance of, and the giving of […]
220.737 – Amounts less than $1.
220.737 Amounts less than $1.— (1) The department may by regulation provide that if a total amount of less than $1 is payable, refundable, or creditable, such amount either may be disregarded or shall be disregarded if it is less than 50 cents and increased to $1 if it is 50 cents or more. (2) The department may […]
220.739 – Procedure for notices.
220.739 Procedure for notices.—Whenever notice is required by this chapter, such notice shall, if not otherwise provided, be given to the taxpayer by personal delivery by an agent of the department or issued by mailing it by registered or certified mail to the taxpayer concerned at his or her last known address as shown on the […]