AB281-AA2,1,126
71.88
(2) (c)
Refund of filing fee. With regard to a person who did not file an
7income or income and franchise tax return with the department and who is issued
8a notice of assessment, if, as a result of a petition filed by the person with the tax
9appeals commission under this subsection, the commission determines that the
10person owes no taxes that may be imposed under s. 71.02, 71.23, or 71.43, or is
11entitled to a refund, the department shall refund to the person any filing fee that the
12person was required to pay to file the person's petition with the commission.".