Florida Statute 206.13 - Full Text and Legal Analysis

The 2025 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 206
MOTOR AND OTHER FUEL TAXES

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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.

History.—s. 1, ch. 70-995; s. 39, ch. 71-355; s. 93, ch. 81-259; s. 2, ch. 83-137; s. 93, ch. 85-342; s. 22, ch. 95-417.

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Amendments to 206.13

Annotations, Discussions, Cases:

Cases Citing Statute 206.13

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SEI Fuel Servs. Inc. v. State of Florida Dep't of Revenue, an agency of the State of Florida (Fla. 1st DCA 2024).

Published | Florida 1st District Court of Appeal

...And Appellant concedes as much. What Appellant asserts is that its subsequent second payment of the same tax, made directly to the Department this time, remains eligible to be refunded because it wasn’t made through a channel for which refunds are prohibited. Section 206.13 allows taxpayers to seek a refund for erroneously paid motor fuel taxes under § 215.26, which provides for refunds for overpaid taxes, payments made where no tax is due, or other payment errors. § 215.26(1), Fla....

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Ago (Fla. Att'y Gen. 1985).

Published | Florida Attorney General Reports

applicable to such tax levied by any county. Section 206.13, F.S., directs that when any taxes, interest

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