220.725 Overpayments; refunds.—
(1) Every claim for refund shall be filed with the department in writing, in such form as the department may by regulation prescribe, and shall state the amount claimed, the specific grounds upon which the claim is founded, and the taxable years or periods involved.
(2) As soon as practicable after a claim for refund is filed, the department shall examine the claim and either issue a notice of refund, abatement, or credit to the claimant or issue a notice of denial.
History.—s. 19, ch. 71-359; s. 54, ch. 78-95; s. 54, ch. 91-112.
Note.—Former s. 214.15.
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