Cases from cite.case.law:

DEPARTMENT OF REVENUE, v. M. J. M. A. M. R., 217 So. 3d 1148 (Fla. Dist. Ct. App. 2017)

. . . See, e.g., § 72.011(5), Fla. . . .

AMERICAN HERITAGE WINDOW FASHIONS, LLC, v. DEPARTMENT OF REVENUE,, 191 So. 3d 516 (Fla. Dist. Ct. App. 2016)

. . . Section 72.011(2)(a), Florida Statutes (2009), provides that an action to contest the assessment of certain . . . See § 72.011(l)(a), (2)(a) (providing right to administrative or judicial .review and establishing time . . . American Heritage thus contends that the Department misinterpreted section 72.011(2)(a) by characterizing . . . In relevant part, section 72.011 provides as follows: (1)(a) A taxpayer may contest the legality of any . . . In section 72.011(2)(a), then, the legislature established an absolute rule that assessment contests . . .

VERIZON BUSINESS PURCHASING, LLC, v. STATE DEPARTMENT OF REVENUE, A, 164 So. 3d 806 (Fla. Dist. Ct. App. 2015)

. . . In support of its argument, the Department relies upon section 72.011, Florida Statutes (2010), which . . . Section 72.011(l)(a) provides that a “taxpayer may contest the legality of any assessment or denial of . . . Section 72.011(2)(a) provides in part that “[a]n action may not be brought to contest an assessment of . . . As the Department contends, section 72.011(2)(a) supports its position that the Legislature contemplated . . . Nevertheless, we find that neither the language of section 72.011 nor rule 12-6.003 settles the specific . . .

DEPARTMENT OF REVENUE, v. GENERAL MOTORS LLC,, 104 So. 3d 1191 (Fla. Dist. Ct. App. 2012)

. . . the Department, GM challenged the Department’s assessments in the trial court, pursuant to section 72.011 . . .

FLORIDA DEPARTMENT OF REVENUE, v. SEMINOLE TRIBE OF FLORIDA, a, 65 So. 3d 1094 (Fla. Dist. Ct. App. 2011)

. . . In its order and final judgment, the trial court found that it had jurisdiction, pursuant to section 72.011 . . .

DEPARTMENT OF REVENUE, v. SCHOOL BOARD OF HILLSBOROUGH COUNTY,, 62 So. 3d 686 (Fla. Dist. Ct. App. 2011)

. . . See § 72.011, Fla. Stat. (2007). . . .

D. COHEN, v. WORLD OMNI FINANCIAL CORP., 426 F. App'x 766 (11th Cir. 2011)

. . . accommodate taxpayers who pursue administrative and judicial challenges, see, e.g., §§ 215.26(2), (5), 72.011 . . .

AULET, v. M. CASTRO f k a M., 44 So. 3d 140 (Fla. Dist. Ct. App. 2010)

. . . For example, subsection (2) of section 72.011 sets forth a sixty-day limit for contesting the legality . . .

ORANGE COUNTY, v. EXPEDIA, INC. LLC,, 985 So. 2d 622 (Fla. Dist. Ct. App. 2008)

. . . process referenced above will be fully implemented, culminating in a final assessment as per section 72.011 . . .

GOLDEN WEST FINANCIAL CORPORATION, SSB, FSB, f k a WLC s v. FLORIDA DEPARTMENT OF REVENUE,, 975 So. 2d 567 (Fla. Dist. Ct. App. 2008)

. . . Appellants commenced an action in Leon County circuit court pursuant to section 72.011, Florida Statutes . . .

STATE DEPARTMENT OF HIGHWAY SAFETY AND MOTOR VEHICLES O. III, G. v. RENDON, M. J. L. R., 957 So. 2d 647 (Fla. Dist. Ct. App. 2007)

. . . contest a denial of refund of tax, interest, or penalty paid under a section or chapter specified in s. 72.011 . . . (1) pursuant to the provisions of s. 72.011. § 215.26, Fla. . . .

STATE DEPT. OF REVENUE, v. BRIDGER, J., 935 So. 2d 536 (Fla. Dist. Ct. App. 2006)

. . . contends that the taxpayers failed to pursue the administrative remedies outlined in sections 215.26 and 72.011 . . .

INC. f k a a v. STATE DEPARTMENT OF REVENUE,, 896 So. 2d 824 (Fla. Dist. Ct. App. 2005)

. . . Florida Statutes (2001), and that, since PageNet did not fulfill any of the other conditions in section 72.011 . . . a taxpayer can pursue its statutory remedy to challenge an assessment in circuit court, see section 72.011 . . . , Florida Statutes (2001), the taxpayer must comply with one of the conditions set forth in section 72.011 . . . In the motion, PageNet asked the trial court to waive the security requirements of section 72.011 on . . . Simultaneously, pursuant to section 72.011(3)(b)2, PageNet requested from the Department a waiver of . . .

RABIN, v. STATE DEPARTMENT OF REVENUE,, 884 So. 2d 983 (Fla. Dist. Ct. App. 2004)

. . . filed its action to contest a final assessment of corporate income and excise taxes pursuant to section 72.011 . . . taxes and did not allege that the DOR issued a final assessment or denied a refund pursuant to section 72.011 . . . Section 72.011(l)(a)-(b) states: l)(a) A taxpayer may contest the legality of any assessment or denial . . . Section 72.011(4)(a), specifically relating to venue, states: 4)(a) Except as provided in paragraph ( . . . This court recognized that an assessment under section 72.011 “comprehends only two situations:” (1) . . .

DEPARTMENT OF REVENUE, v. SWAGO T- SHIRTS, INC., 877 So. 2d 761 (Fla. Dist. Ct. App. 2004)

. . . time, it filed a motion with the court to approve an alternative security arrangement under section 72.011 . . . Subsection 72.011(3) provides: In any action filed in circuit court contesting the legality of any tax . . . The requirements of section 72.011 are jurisdictional. See § 72.011(5); see also Mirabal v. . . . Ray Constr. of Okaloosa County, 667 So.2d 859, 868 (Fla. 1st DCA 1996) (finding language in 72.011(2) . . . The Department argues that Swago did not satisfy the requirements of 72.011(3)(b) because it did not . . .

DEPARTMENT OF REVENUE, v. PMR RESORTS, INC. a, 868 So. 2d 621 (Fla. Dist. Ct. App. 2004)

. . . PMR challenged the assessment pursuant to section 72.011, Florida Statutes (2000), contending that it . . .

SKFW MANAGEMENT CORP. v. DEPARTMENT OF REVENUE,, 867 So. 2d 1232 (Fla. Dist. Ct. App. 2004)

. . . determined that petitioners were not entitled to a waiver of the bond posting requirement of section 72.011 . . . Plaintiffs requested that the Department waive the bond posting requirements enumerated in section 72.011 . . . Plaintiffs now seek an alternative security arrangement pursuant to section 72.011(3)(b)(2), Florida . . . Under section 72.011, a taxpayer who challenges the legality of a tax assessment in circuit court must . . . Section 72.011(3) clearly applies in the instant case, as it covers “any” action challenging a tax. . . .

NEW YORK STATE DEPARTMENT OF TAXATION AND FINANCE, v. KLEIN,, 852 So. 2d 866 (Fla. Dist. Ct. App. 2003)

. . . lien granted by law to the state or any of its political subdivisions for any tax enumerated in s. 72.011 . . . An action to collect any tax enumerated in s. 72.011 may not be commenced after the expiration of the . . . Section 72.011 applies to sales tax which is the type of tax appellant is seeking to recover. . . .

DEPARTMENT OF REVENUE, v. VAL- PAK DIRECT MARKETING SYSTEMS, INC. a, 862 So. 2d 1 (Fla. Dist. Ct. App. 2003)

. . . (VPDMS), sued the Florida Department of Revenue (the Department), pursuant to section 72.011, Florida . . .

SEMINOLE GULF RAILWAY, L. P. v. FLORIDA DEPARTMENT OF REVENUE,, 248 F. Supp. 2d 1146 (M.D. Fla. 2003)

. . . . § 72.011. III. A. . . . Stat. § 72.011. . . .

FLORIDA DEPARTMENT OF REVENUE, v. LEON,, 824 So. 2d 197 (Fla. Dist. Ct. App. 2002)

. . . not challenge the assessments or seek refunds within the short time periods prescribed by sections 72.011 . . . filed administrative refund requests within 60 days and/or 3 years of payment, as required by sections 72.011 . . . They argued that state law, including the procedures in sections 72.011 and 215.26, did not provide “ . . . majority of the class failed to challenge their assessment within the 60 day period required by section 72.011 . . . .1999), where the Florida Supreme Court recognized that the administrative remedies provided by section 72.011 . . .

JES PUBLISHING CORPORATION, v. FLORIDA DEPARTMENT OF REVENUE,, 730 So. 2d 854 (Fla. Dist. Ct. App. 1999)

. . . circuit court or asking DOR for an evidentiary hearing at the Division of Administrative Hearings, § 72.011 . . .

DRYDEN, v. MADISON COUNTY,, 727 So. 2d 245 (Fla. 1999)

. . . district court reasoned that Newsweek should have availed itself of the prepayment remedy under section 72.011 . . .

STATE DEPARTMENT OF REVENUE, v. SEMINOLE TRIBE OF FLORIDA, a, 720 So. 2d 270 (Fla. Dist. Ct. App. 1998)

. . . denied the motion, finding that the privilege was waived because the suit was brought under section 72.011 . . . See § 72.011(4)(a). . . . tribe is having to pay sales tax cannot be construed as an “assessment” within the meaning of section 72.011 . . . term “assessment” could include a tax which has already been paid, then the provisions of subsection 72.011 . . . Jul. 29, 1997); it means only that the suit is not within section 72.011. . . .

NEWSWEEK, INC. v. FLORIDA DEPARTMENT OF REVENUE, 522 U.S. 442 (U.S. 1998)

. . . . § 72.011 (1987)). . . .

J. POGGE, v. DEPARTMENT OF REVENUE, STATE OF FLORIDA,, 703 So. 2d 523 (Fla. Dist. Ct. App. 1997)

. . . Department of Revenue (Department) persuaded the circuit court that Pogge’s action was barred by section 72.011 . . . The Department relies upon section 72.011(2), Florida Statutes (1987), and argues that Pogge lost his . . . Pogge also notes that although the Legislature amended section 72.011 in 1991, at all times pertinent . . . to this lawsuit, section 72.011(6), Florida Statutes (1987), provided that section 72.011 “is not applicable . . . Accordingly, the trial court erred by finding that the refund action was barred by section 72.011(2). . . .

SHARPER IMAGE CORPORATION, v. DEPARTMENT OF REVENUE OF STATE OF FLORIDA,, 704 So. 2d 657 (Fla. Dist. Ct. App. 1997)

. . . This court recently determined that the procedure, pursuant to section 72.011, whereby a taxpayer can . . . They had no predeprivation remedy because section 72.011 was not available to contest the liquor taxes . . . In this case, Sharper Image has availed itself of the predeprivation procedure under section 72.011. . . . remedy is out of place here because Sharper Image had an adequate predeprivation procedure in section 72.011 . . .

G. LUSSIER, v. STATE OF FLORIDA, DEPARTMENT OF HIGHWAY SAFETY AND MOTOR VEHICLES,, 972 F. Supp. 1412 (M.D. Fla. 1997)

. . . . §§ 72.011, 215.26 (1995)(detailing procedure for seeking refund of tax from state comptroller and securing . . .

STATE DEPARTMENT OF REVENUE, v. C. BAUTA, f k a C., 691 So. 2d 1173 (Fla. Dist. Ct. App. 1997)

. . . See Westring, 682 So.2d at 172; see also § 72.011, Fla. Stat. (1993). . . .

NEWSWEEK, INC. v. DEPARTMENT OF REVENUE OF THE STATE OF FLORIDA, H. F., 689 So. 2d 361 (Fla. Dist. Ct. App. 1997)

. . . paid by Newsweek could properly have been contested in a predeprivation proceeding pursuant to section 72.011 . . . In the present case, the taxpayer could have availed itself of a predeprivation remedy under section 72.011 . . . See § 72.011(1), (3)(b). . . . Nu-Life Health and Fitness Center, 623 So.2d 747 (Fla. 1st DCA 1992)(section 72.011 not an unconstitutional . . . They had no predepri-vation remedy because section 72.011 was not available to contest the liquor taxes . . . I concur on the narrow ground that sections 72.011(1) and 120.575, Florida Statutes (1987), taken together . . .

DEPARTMENT OF REVENUE, v. ACCREDITED SURETY CASUALTY COMPANY, INC., 690 So. 2d 614 (Fla. Dist. Ct. App. 1997)

. . . Accredited filed the action below pursuant to section 72.011(1), Florida Statutes (1993) contesting the . . .

LATIN EXPRESS SERVICE, INC. v. STATE DEPARTMENT OF REVENUE,, 687 So. 2d 1342 (Fla. Dist. Ct. App. 1997)

. . . Pursuant to sections 72.011 and 120.575, Florida Statutes (Supp.1994), and Rule 12-6, Florida Administrative . . . assessments without complying with the prepayment jurisdictional requirements of sections 120.575 and 72.011 . . .

STATE DEPARTMENT OF REVENUE, v. RAY CONSTRUCTION OF OKALOOSA COUNTY,, 667 So. 2d 859 (Fla. Dist. Ct. App. 1996)

. . . Statutes (1993), was tolled by the Department’s failure to promulgate rules as required by section 72.011 . . . We reverse the ruling that the 60-day time limitation of section 72.011(2) was tolled, and remand with . . . Section 72.011(2) provides, in part: (2) No action may be brought to contest an assessment of any tax . . . The requirements of section 72.011(2) are jurisdictional, and therefore, failure to comply precludes . . . By contrast, the statute here, section 72.011(2), plainly states that the 60-day period begins to run . . .

DON S SOD CO. INC. v. DEPARTMENT OF REVENUE, STATE OF FLORIDA,, 661 So. 2d 896 (Fla. Dist. Ct. App. 1995)

. . . circuit court concluded it had no subject matter jurisdiction because of the provisions in section 72.011 . . . Don’s made no attempt to satisfy any of the requirements of section 72.011(3). . . . However, in that case, the constitutionality of section 72.011 was apparently not raised, and it clearly . . . Since this district has not issued an opinion concerning the constitutionality of section 72.011, we . . . Section 72.011(5) provides that the bond/paymenValternative arrangements are “jurisdictional.” . . .

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

. . . undisputed facts show that on May 4, 1992, Kemper filed its original complaint pursuant to section 72.011 . . . adjustments were uncontested, the assessment must be paid as an uncontested sum pursuant to section 72.011 . . .

LATIN EXPRESS SERVICE, INC. v. STATE DEPARTMENT OF REVENUE,, 660 So. 2d 1059 (Fla. Dist. Ct. App. 1995)

. . . to contest the determination either in circuit court or an administrative forum pursuant to sections 72.011 . . .

O. ZIPPERER, Jr. v. CITY OF FORT MYERS, a No. No. No. No. No. No. a, 41 F.3d 619 (11th Cir. 1995)

. . . Florida Statutes § 72.011 (1988) and § 86.011 (1987) give Florida circuit courts the power to issue declaratory . . .

DEPARTMENT OF REVENUE, v. PRINTING HOUSE,, 644 So. 2d 498 (Fla. 1994)

. . . , PURSUANT TO ARTICLE I, SECTION 22 OF THE FLORIDA CONSTITUTION, IN A TAX REFUND CASE UNDER SECTION 72.011 . . . (1), FLORIDA STATUTES, WHERE ONE OF THE CONDITIONS OF SECTION 72.011(3), FLORIDA STATUTES, HAS BEEN MET . . . PHI’s options under section 72.011(3) included either tendering the contested amount plus penalties and . . .

In COURT DIVISIONS, 648 So. 2d 761 (Fla. Dist. Ct. App. 1994)

. . . Section 39.074 (Decisions of Governor and Cabinet regarding siting of juvenile facilities) (e) Section 72.011 . . .

In GENERAL DEVELOPMENT CORPORATION, FLORIDA DEPARTMENT OF REVENUE v. GENERAL DEVELOPMENT CORPORATION,, 165 B.R. 691 (S.D. Fla. 1994)

. . . . § 214.26, § 26.012(2)(e), § 214.03(2) and § 72.011. . . . Section 72.011 states that “[n]o action may be brought to contest an assessment” of tax “after 60 days . . . See Fla.Stat. § 72.011 (1981). . . . The Debtor argues that § 72.011 suggests that an assessment must be final before suit can be brought . . . Section 72.011 thus is inapplicable. . . .

GULFSTREAM PARK RACING ASSOCIATION, INC. v. STATE DEPARTMENT OF REVENUE,, 633 So. 2d 554 (Fla. Dist. Ct. App. 1994)

. . . against the appellant by the Department of Revenue was timely initiated under sections 120.575 and 72.011 . . .

WJA REALTY LIMITED PARTNERSHIP, d b a v. DEPARTMENT OF BUSINESS REGULATION, DIVISION OF PARI- MUTUEL WAGERING,, 620 So. 2d 217 (Fla. Dist. Ct. App. 1993)

. . . chapter 551, Florida Statutes, are not included in the concurrént jurisdiction provisions of section 72.011 . . .

HERRE, v. STATE DEPARTMENT OF REVENUE,, 617 So. 2d 390 (Fla. Dist. Ct. App. 1993)

. . . reconsideration of the final jeopardy assessment and requested an administrative hearing pursuant to sections 72.011 . . .

THE PRINTING HOUSE, INC. v. STATE DEPARTMENT OF REVENUE,, 614 So. 2d 1119 (Fla. Dist. Ct. App. 1992)

. . . , PURSUANT TO ARTICLE I, SECTION 22 OF THE FLORIDA CONSTITUTION, IN A TAX REFUND CASE UNDER SECTION 72.011 . . . (1), FLORIDA STATUTES, WHERE ONE OF THE CONDITIONS OF SECTION 72.011(3), FLORIDA STATUTES, HAS BEEN MET . . . . § 72.011, Fla.Stat. (1991). . . . While section 72.011(1), Florida Statutes (1991), provides for circuit court jurisdiction in challenges . . . In the present case DOR argues that section 68.01 controls our determination of whether section 72.011 . . . The fact that section 72.011 is of fairly recent vintage is not determinative. . . . Section 72.011, Florida Statutes (1991), provides: 72.011 Jurisdiction of circuit courts in specific . . .

DEPARTMENT OF REVENUE, v. NU- LIFE HEALTH AND FITNESS CENTER,, 623 So. 2d 747 (Fla. Dist. Ct. App. 1992)

. . . The Department asserts error in the circuit court’s ruling that the provisions in section 72.011(3), . . . We reverse the ruling that section 72.011(3) is unconstitutional and remand with directions to dismiss . . . Section 72.011(3) merely implements this aspect of the court’s decision in North Port Bank. . . . (A similar provision is found in section 72.011(3).) . . . As provided in section 72.011(5), the requirements of section 72.011(3) are jurisdictional. . . . We reiterate that the requirements of section 72.011(3), Florida Statutes (1989), are jurisdictional. . . .

In BEL- AIRE INVESTMENTS, INC., 142 B.R. 992 (Bankr. M.D. Fla. 1992)

. . . . § 72.011. This suit is still pending. . . .

In GENERAL DEVELOPMENT CORPORATION,, 138 B.R. 128 (Bankr. S.D. Fla. 1992)

. . . This conclusion is also supported by the Florida Legislature’s subsequent enactment of Section 72.011 . . . Effective as of October 1, 1981, Section 72.011 was intended to clarify existing law. . . . Taken together, Sections 72.011(1) and (2) reinforce the Court’s conclusion that the DOR assessment became . . . Moreover, upon repeal § 214.26 was replaced with § 72.011, Fla.Stat. (1981), which contains a similar . . . Section 72.011(3), Fla.Stat. (1981). . . .

J. GALLAGHER, Jr. v. DEPARTMENT OF REVENUE STATE OF FLORIDA,, 605 So. 2d 91 (Fla. Dist. Ct. App. 1991)

. . . obtain a waiver of these requirements by the Department of Revenue, all as is required under section 72.011 . . . Section 72.011(3)(b)2, Fla.Stat. . . . 1989) in which the Third District held that appellant, having failed to satisfy the requirements of § 72.011 . . . Since any security arrangement must be “conditioned upon payment in full of the judgment....”, section 72.011 . . .

SEMINOLE ELECTRIC COOPERATIVE, INC. v. THE FLORIDA DEPARTMENT OF REVENUE,, 47 Fla. Supp. 2d 95 (Fla. Cir. Ct. 1991)

. . . This court has jurisdiction pursuant to Florida Statutes § 72.011. . . .

CHESTNUT FLEET RENTALS, INC. A- v. STATE, DEPARTMENT OF REVENUE,, 559 So. 2d 264 (Fla. Dist. Ct. App. 1990)

. . . Stat., which was renumbered in statutory revision as § 72.011, Fla.Stat. (1981). . . . Section 72.011 provides that a taxpayer may contest the legality of any assessment of tax, interest, . . .

OSCEOLA, v. FLORIDA DEPARTMENT OF REVENUE,, 893 F.2d 1231 (11th Cir. 1990)

. . . . § 72.011 (West Supp. 1988) and § 86.011 (West 1987). . . .

MIRABAL, v. STATE DEPARTMENT OF REVENUE,, 553 So. 2d 1297 (Fla. Dist. Ct. App. 1989)

. . . equitable relief and contests the ‘legality of a tax assessment pursuant to Florida Statutes Section 72.011 . . . .’ 2.Under § 72.011(3)(b)l, Fla.Stat., a Plaintiff contesting the legality of any tax, etc., must: ‘( . . . As per § 72.011(5), Fla.Stat., the requirements of § 72.011 are ‘jurisdictional.’ . . . Therefore, without Plaintiff having satisfied any of the requirements of § 72.011, including the alternative . . .

DEPARTMENT OF REVENUE, v. M. E. RUDD C., 545 So. 2d 369 (Fla. Dist. Ct. App. 1989)

. . . no persuasive response to appellant’s alternative contentions that (1) the explicit terms of section 72.011 . . . Section 72.011, Florida Statutes, and companion predecessor statutes have long imposed a requirement . . . levies were put at rest when the legislature amended chapter 194, Florida Statutes, in 1983 and section 72.011 . . . BOOTH, J., dissents with written opinion. . 72.011 Jurisdiction of circuit courts in specific tax matters . . .

DEPARTMENT OF REVENUE, STATE OF FLORIDA, v. F. PAGE,, 541 So. 2d 1270 (Fla. Dist. Ct. App. 1989)

. . . See § 72.011(3), Fla.Stat. (1985). . . . .

HARRIS GRAPHICS CORPORATION, v. OFFICE OF THE COMPTROLLER OF THE STATE FLORIDA,, 540 So. 2d 877 (Fla. Dist. Ct. App. 1989)

. . . beyond the State Comptroller’s jurisdiction because, pursuant to an in pari materia reading of sections 72.011 . . .

OSCEOLA, v. FLORIDA DEPARTMENT OF REVENUE,, 705 F. Supp. 1552 (S.D. Fla. 1989)

. . . . § 72.011 (West Supp.1988) and § 86.011 (West 1987). . . .

DEPARTMENT OF REVENUE, v. IMPERIAL BUILDERS SUPPLY, INC., 519 So. 2d 1030 (Fla. Dist. Ct. App. 1988)

. . . It instituted suit pursuant to section 72.011, Florida Statutes, challenging the legality of a sales . . .

FLORIDA EXPORT TOBACCO CO. INC. v. DEPARTMENT OF REVENUE, 510 So. 2d 936 (Fla. Dist. Ct. App. 1987)

. . . Section 213.19 referred to in this amendment (later codified as section 72.011 in Florida Statutes 1981 . . . by section 72.011 “not applicable to actions for refund for taxes previously paid.” . . . justifiably so, as those provisions had now been made superfluous by the new provisions in section 72.011 . . . Section 72.011, Florida Statutes (1981), reads in full: Jurisdiction of circuit courts in specific tax . . . While we are not required to decide the legal effect of the 1984 and 1985 amendments to section 72.011 . . .

CRONACHER v. FLORIDA DEPARTMENT OF REVENUE, 19 Fla. Supp. 2d 146 (Fla. Cir. Ct. 1986)

. . . JURISDICTION This Court has subject matter jurisdiction under the provisions of F.S. 72.011. . . .

GATEWAY HOSPITAL CORPORATION, v. STATE OF FLORIDA DEPARTMENT OF REVENUE, 20 Fla. Supp. 2d 176 (Fla. Div. Admin. Hearings 1985)

. . . Since 72.011(1), Florida Statutes (1984 Supp.), provides that a taxpayer may contest the legality of . . .

HIMES, v. DEPARTMENT OF REVENUE, STATE OF FLORIDA, 14 Fla. Supp. 2d 4 (Fla. Cir. Ct. 1985)

. . . to pay the disputed tax into the registry of the Court prior to bringing suit as required by Section 72.011 . . . Thereafter, in an apparent attempt to comply with Section 72.011, F.S., Plaintiff filed an amended complaint . . . Complaint, Plaintiff paid the tax, penalty, and interest attributable to him as required by Section 72.011 . . . to determine the class and by Defendant to require compliance with the payment provisions of Section 72.011 . . . Plaintiff in New Smyrna Beach and who would register with the Department and otherwise comply with Section 72.011 . . .