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.
Fla. Stat. § 213.25
Refunds; credits; right of setoff
History.--s. 43, ch. 85-342; s. 5, ch. 2010-90; s. 12, ch. 2010-138.
Official source: Online Sunshine (Florida Legislature). Reproduced from public-domain Florida statutes; confirm against the official source for the current text. Not legal advice.