Fla. Stat. § 213.37: Authority to require sworn statements.

(1) The Department of Revenue may require verification of exemption applications, refund applications, and tax returns relevant to administration of the revenue laws of this state.

(2) Verification shall be accomplished as provided in s. 92.525(1)(c) and subject to the provisions of s. 92.525(3).

History.—s. 40, ch. 91-112; s. 56, ch. 2025-208.