The 2023 Florida Statutes (including Special Session C)

Title XIV
TAXATION AND FINANCE

Chapter 213
STATE REVENUE LAWS: GENERAL PROVISIONS

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F.S. 213.25

213.25 Refunds; credits; right of setoff.—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.

History.—s. 43, ch. 85-342; s. 5, ch. 2010-90; s. 12, ch. 2010-138.

F.S. 213.25 on Google Scholar

F.S. 213.25 on Casetext

Amendments to 213.25

Arrestable Offenses / Crimes under Fla. Stat. 213.25

Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 213.25.

Annotations, Discussions, Cases:

Cases from cite.case.law:

IN RE POYMANOV, a, 580 B.R. 55 (Bankr. S.D.N.Y. 2017)

. . . favor of PPF Management made without the financial manager’s consent, void on the basis of Article 213.25 . . . Rather, as set forth in the Russian Court Assignment Ruling, pursuant to Article 213.25 of the Russian . . . excerpts of the Appellate Court Assignment Decision: • Meanwhile, as follows from Clause 5 of Article 213.25 . . .

IN RE POYMANOV, a, 571 B.R. 24 (Bankr. S.D.N.Y. 2017)

. . . (May Tr. at 24:6-25:37) The Petitioner further asserts that, pursuant to Article 213.25(5) of the Russian . . .

In FISCHER,, 308 B.R. 631 (Bankr. E.D.N.Y. 2004)

. . . ); Plaintiffs’ Contentions of Fact ¶¶ 62-64. 1 Weinstein, Korn & Miller, New York Civil Practice, ¶ 213.25 . . . date the fraud could have been discovered.” 1 Weinstein, Korn & Miller, New York Civil Practice, ¶ 213.25 . . .

In AHEAD BY A LENGTH, INC. EISENBERG, By A v. FEINER, Z. G. N. S., 100 B.R. 157 (Bankr. S.D.N.Y. 1989)

. . . Miller, New York Civil Practice, IT 213.25 at 2-177 (1988). . . . Miller, New York Civil Practice, ¶ 213.25 at 2-177 (1988). . . .

CONSTRUCTION TECHNOLOGY, INC. v. LOCKFORMER COMPANY, INC. d b a, 704 F. Supp. 1212 (S.D.N.Y. 1989)

. . . Miller, New York Civil Practice, § 213.25 at 2-177 (1988). . . .

M. C. TALLARICO, By v. TRANS WORLD AIRLINES, INC. TRANS WORLD AIRLINES, INC. v. M. V. CORPORATION, d b a s, 693 F. Supp. 785 (E.D. Mo. 1988)

. . . of $841.50 plus $40.00), approved $488.75, (xiii) Brian Hermansader: claimed $404.50, disapproved $213.25 . . .

S. MELROSE, v. SHEARSON AMERICAN EXPRESS, INC. a A. S., 120 F.R.D. 668 (N.D. Ill. 1988)

. . . papers and the fact that Wickert was responsible for logging the most hours of any plaintiffs’ attorney, 213.25 . . .

C. W. HOWES, v. E. ATKINS,, 668 F. Supp. 1021 (E.D. Ky. 1987)

. . . $158,699.25 $ 2,063.24 $ 160,762.49 Santen, Shaffer & Hughes (Plaintiff class) 251.13 $ 46,921.50 $ 213.25 . . .

BULOW, AUERSPERG v. BULOW, BULOW, v. AUERSPERG,, 657 F. Supp. 1134 (S.D.N.Y. 1987)

. . . S.2d 1001, 494 N.E.2d 106 (1986); accord 1 Weinstein, Korn & Miller, New York Civil Practice § 213.25 . . .

THE FLORIDA BAR, v. SAPHIRSTEIN,, 456 So. 2d 893 (Fla. 1984)

. . . Costs in the amount of $213.25 are hereby taxed against the respondent. It is so ordered. . . .

CALIFORNIA v. ARIZONA, 452 U.S. 431 (U.S. 1981)

. . . S 77°38T0" E 213.25 feet, to a point on the centerline of the former channel of the Colorado River, said . . . the Davis Lake Area Project Administrative Maps, herein before described; thence, 832.N 77°38'10" W 213.25 . . .

In ANDERSON, GENERAL MOTORS ACCEPTANCE CORPORATION, v. G. ANDERSON,, 6 B.R. 601 (Bankr. S.D. Ohio 1980)

. . . total purchase price for the vehicle was $1,201.75 on 30 January 1980, with a cash down payment of $213.25 . . .

In ARLAN S DEPARTMENT STORES, INC., 462 F. Supp. 1255 (S.D.N.Y. 1978)

. . . A total of 213.25 hours was spent and is being billed at the rate of $35 per hour. . . .

In PENN CENTRAL TRANSPORTATION CO. FIDELITY BANK v. PENN CENTRAL, 354 F. Supp. 759 (E.D. Pa. 1972)

. . . Weinstein, Korn & Miller, New York Civil Practice, Ifjf 213.18, 213.25. . . .

E. ELLIS, v. CITY OF GRAND RAPIDS, a C. H. C. O, 257 F. Supp. 564 (W.D. Mich. 1966)

. . . .-15, Comp.Laws Mich.1948, § 213.25. Plaintiff raises two distinct issues in Count II. . . .

H. v. U. S. Co. v., 43 T.C. 105 (T.C. 1964)

. . . In the year 1957, $213.25 was withdrawn by each trust to pay for life insurance on the lives of Dana . . .

LIBERTY MUTUAL INSURANCE COMPANY, v. STANDARD ACCIDENT INSURANCE COMPANY,, 164 F. Supp. 261 (S.D.N.Y. 1958)

. . . Ciaravino was awarded a judgment entered September 21, 1955 for $90,000 plus costs of $213.25. . . .