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. 213.34

213.34 Authority to audit.—

(1) The Department of Revenue shall have the authority to audit and examine the accounts, books, or records of all persons who are subject to a revenue law made applicable to this chapter, or otherwise placed under the control and administration of the department, for the purpose of ascertaining the correctness of any return which has been filed or payment which has been made, or for the purpose of making a return where none has been made.

(2) The department, or its duly authorized agents, may inspect such books and records necessary to ascertain a taxpayer’s compliance with the revenue laws of this state, provided that the department’s power to make an assessment or grant a refund has not terminated under s. 95.091(3).

(3) The department may correct by credit or refund any overpayment of tax, penalty, or interest revealed by an audit and shall make assessment of any deficiency in tax, penalty, or interest determined to be due.

(4) Notwithstanding the provisions of s. 215.26, the department shall offset the overpayment of any tax during an audit period against a deficiency of any tax, penalty, or interest determined to be due during the same audit period.

History.—s. 24, ch. 89-356; s. 39, ch. 91-112; s. 5, ch. 92-315.

F.S. 213.34 on Google Scholar

F.S. 213.34 on Casetext

Amendments to 213.34

Arrestable Offenses / Crimes under Fla. Stat. 213.34

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 213.34.

Annotations, Discussions, Cases:

Cases from cite.case.law:

IN RE O STEEN, d b a O O v. O d b a O O, 581 B.R. 668 (Bankr. M.D. Fla. 2017)

. . . Their home and dairy farm were located on approximately 213.34 acres of real property in Lafayette County . . .

UNITED STATES v. W. MAYNARD M., 743 F.3d 374 (2d Cir. 2014)

. . . staff, and the pay of replacement staff ($7,991.68); 2) mileage expenses for the replacement staff ($213.34 . . .

O. HALE, v. DEPARTMENT OF REVENUE, STATE OF FLORIDA,, 808 So. 2d 237 (Fla. Dist. Ct. App. 2002)

. . . See § 213.34, Fla. . . .

STATE DEPARTMENT OF REVENUE, v. KEMPER INVESTORS LIFE INSURANCE COMPANY,, 660 So. 2d 1124 (Fla. Dist. Ct. App. 1995)

. . . Section 213.34(4), Florida Statutes (Supp.1992), provides as follows: 213.34 Authority to audit. (4) . . . As shown above, section 213.34 specifically states that the Department shall offset the overpayment of . . . By reference to section 215.26, the language of section 213.34(4) appears to place a responsibility upon . . . Reading section 213.34(4) in pari materia with section 624.509(4) and the refund provisions to which . . . section 213.34(4) refers, in the light of the principles stated and the arguments and contentions discussed . . .

D. TUCKER, v. G. RESHA,, 634 So. 2d 756 (Fla. Dist. Ct. App. 1994)

. . . .-15(l)-(2), Fla.Stat. (1987); § 213.34, Fla.Stat. (1989); see also § 212.0505, Fla.Stat. (1987) (dealing . . .

In BRECK, 4 F. Cas. 43 (S.D.N.Y. 1875)

. . . An order will be entered that the assignee pay the sum of $213.34 for the sixteen days’ occupation of . . . December 16th, 1873, to December 31st; that the rent for that period, by the lease,’ would have been $213.34 . . .