213.25 Refunds; credits; right of setoff.
43 words·~1 min read·
/fl/title-xiv/chapter-213/213-25·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.