{"data":{"id":"us-fl/fla.-stat.-206.13","jurisdiction":"us-fl","citation":"Fla. Stat. § 206.13","heading":"Refund or credit of taxes erroneously paid or illegally collected.","body":"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.\nHistory.—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.","path":["CHAPTER 206 MOTOR AND OTHER FUEL TAXES"],"source_url":"https://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute\u0026URL=0200-0299/0206/0206.html","current_through":"2026 Florida Statutes","vintage":"","retrieved_at":"2026-08-27T02:01:13Z","sha256":"e75149ac853d3a94e03a6f40610c905f7682bebb568fdb3c824e86c09f6dcf55","source_id":"us-fl","stale":false,"prev":"us-fl/fla.-stat.-206.12","next":"us-fl/fla.-stat.-206.14"},"notice":"GroundRules: Original legal text. Not legal advice."}