Florida Statute 72.11 - Full Text and Legal Analysis

The 2025 Florida Statutes

Title VI
CIVIL PRACTICE AND PROCEDURE

Chapter 72
TAX MATTERS

View Entire Chapter

F.S. 72.011

72.011 Jurisdiction of circuit courts in specific tax matters; administrative hearings and appeals; time for commencing action; parties; deposits.—

(1)(a) A taxpayer may contest the legality of any assessment or denial of refund of tax, fee, surcharge, permit, interest, or penalty provided for under s. 125.0104, s. 125.0108, chapter 198, chapter 199, chapter 201, chapter 202, chapter 203, chapter 206, chapter 207, chapter 210, chapter 211, chapter 212, chapter 213, chapter 220, s. 379.362(3), chapter 376, s. 403.717, s. 403.718, s. 403.7185, s. 538.09, s. 538.25, chapter 550, chapter 561, chapter 562, chapter 563, chapter 564, chapter 565, chapter 624, or s. 681.117 by filing an action in circuit court; or, alternatively, the taxpayer may file a petition under the applicable provisions of chapter 120. However, once an action has been initiated under s. 120.56, s. 120.565, s. 120.569, s. 120.57, or s. 120.80(14)(b), no action relating to the same subject matter may be filed by the taxpayer in circuit court, and judicial review shall be exclusively limited to appellate review pursuant to s. 120.68; and once an action has been initiated in circuit court, no action may be brought under chapter 120.

(b) A taxpayer may not file an action under paragraph (a) to contest an assessment or a denial of refund of any tax, fee, surcharge, permit, interest, or penalty relating to the statutes listed in paragraph (a) until the taxpayer complies with the applicable registration requirements contained in those statutes which apply to the tax for which the action is filed.

(2)(a) An action may not be brought to contest an assessment of any tax, interest, or penalty assessed under a section or chapter specified in subsection (1) more than 60 days after the date the assessment becomes final. An action may not be brought to contest a denial of refund of any tax, interest, or penalty paid under a section or chapter specified in subsection (1) more than 60 days after the date the denial becomes final.

(b) The date on which an assessment or a denial of refund becomes final and procedures by which a taxpayer must be notified of the assessment or of the denial of refund must be established:

1. By rule adopted by the Department of Revenue;

2. With respect to assessments or refund denials under chapter 207, by rule adopted by the Department of Highway Safety and Motor Vehicles;

3. With respect to assessments or refund denials under chapters 210, 550, 561, 562, 563, 564, and 565, by rule adopted by the Department of Business and Professional Regulation; or

4. With respect to taxes that a county collects or enforces under s. 125.0104(10) or s. 212.0305(5), by an ordinance that may additionally provide for informal dispute resolution procedures in accordance with s. 213.21.

(c) The applicable department or county need not file or docket an assessment or a refund denial with the agency clerk or county official designated by ordinance in order for the assessment or refund denial to become final for purposes of an action initiated under this chapter or chapter 120.

(3) In any action filed in circuit court contesting the legality of any tax, interest, or penalty assessed under a section or chapter specified in subsection (1), the plaintiff must:

(a) Pay to the applicable department or county the amount of the tax, penalty, and accrued interest assessed by the department or county which is not being contested by the taxpayer; and either

(b)1. Tender into the registry of the court with the complaint the amount of the contested assessment complained of, including penalties and accrued interest, unless this requirement is waived in writing by the executive director of the applicable department or by the county official designated by ordinance; or

2. File with the complaint a cash bond or a surety bond for the amount of the contested assessment endorsed by a surety company authorized to do business in this state, or by any other security arrangement as may be approved by the court, and conditioned upon payment in full of the judgment, including the taxes, costs, penalties, and interest, unless this requirement is waived in writing by the executive director of the applicable department or by the county official designated by ordinance.

Failure to pay the uncontested amount as required in paragraph (a) shall result in the dismissal of the action and imposition of an additional penalty in the amount of 25 percent of the tax assessed. Provided, however, that if, at any point in the action, it is determined or discovered that a plaintiff, due to a good faith de minimis error, failed to comply with any of the requirements of paragraph (a) or paragraph (b), the plaintiff shall be given a reasonable time within which to comply before the action is dismissed. For purposes of this subsection, there shall be a rebuttable presumption that if the error involves an amount equal to or less than 5 percent of the total assessment the error is de minimis and that if the error is more than 5 percent of the total assessment the error is not de minimis.

(4)(a) Except as provided in paragraph (b), an action initiated in circuit court pursuant to subsection (1) shall be filed in the Second Judicial Circuit Court in and for Leon County or in the circuit court in the county where the taxpayer resides, maintains its principal commercial domicile in this state, or, in the ordinary course of business, regularly maintains its books and records in this state.

(b) Venue in an action initiated in circuit court pursuant to subsection (1) by a taxpayer that is not a resident of this state or that does not maintain a commercial domicile in this state shall be in Leon County. Venue in an action contesting the legality of an assessment or refund denial arising under chapter 198 shall be in the circuit court having jurisdiction over the administration of the estate.

(5) The requirements of subsections (1), (2), and (3) are jurisdictional.

(6) Any action brought under this chapter is not subject to the provisions of chapter 45 as amended by chapter 87-249, Laws of Florida, relating to offers of settlement.

History.—s. 11, ch. 81-178; s. 12, ch. 83-217; ss. 1, 9, ch. 84-170; s. 34, ch. 85-342; s. 10, ch. 87-99; s. 1, ch. 87-102; s. 2, ch. 87-198; s. 10, ch. 89-171; s. 100, ch. 90-136; s. 27, ch. 90-203; s. 2, ch. 91-112; s. 18, ch. 92-315; s. 2, ch. 92-320; s. 63, ch. 93-207; ss. 23, 29, ch. 94-353; s. 126, ch. 95-417; s. 48, ch. 96-397; s. 8, ch. 96-410; s. 24, ch. 98-342; s. 26, ch. 99-2; s. 9, ch. 2000-151; ss. 33, 58, ch. 2000-260; s. 38, ch. 2001-140; s. 4, ch. 2002-218; s. 182, ch. 2008-247; s. 2, ch. 2011-76.

F.S. 72.011 on Google Scholar

F.S. 72.011 on CourtListener

Amendments to 72.011

Annotations, Discussions, Cases:

Cases Citing Statute 72.011

Total Results: 60

Judybill Osceola Enrolled Member of the Seminole Indian Tribe of Florida and All Others Similarly Situated v. Florida Department of Revenue

893 F.2d 1231, 1990 U.S. App. LEXIS 1400, 1990 WL 3343

Court of Appeals for the Eleventh Circuit | Filed: Feb 6, 1990 | Docket: 993422

Cited 22 times | Published

relief in tax cases. See Fla.Stat.Ann. § 72.011 (West Supp. 1988) and § 86.011 (West 1987). Furthermore

FLA. EXPORT TOBACCO v. Dept. of Revenue

510 So. 2d 936

District Court of Appeal of Florida | Filed: Jun 26, 1987 | Docket: 1589023

Cited 20 times | Published

to section 26.012(2)(e), the creation of new section 72.011, and the repeal of section 212.15(5). Section

Lee v. Kepler

197 So. 2d 570

District Court of Appeal of Florida | Filed: Apr 11, 1967 | Docket: 409767

Cited 17 times | Published

the child by the step-mother (as authorized by § 72.11 Fla. Stat., F.S.A.) operated to divest the rights

Department of Revenue v. Rudd

545 So. 2d 369, 14 Fla. L. Weekly 1290, 1989 Fla. App. LEXIS 3050, 1989 WL 57849

District Court of Appeal of Florida | Filed: May 26, 1989 | Docket: 1345714

Cited 8 times | Published

contentions that (1) the explicit terms of section 72.011(2), (3) and (5),[1] Florida *371 Statutes,

Newsweek, Inc. v. Department of Revenue

689 So. 2d 361, 1997 WL 63176

District Court of Appeal of Florida | Filed: Feb 18, 1997 | Docket: 1477029

Cited 7 times | Published

in a predeprivation proceeding pursuant to section 72.011. We agree that McKesson is distinguishable

STATE, DEPARTMENT OF REVENUE v. Page

541 So. 2d 1270, 14 Fla. L. Weekly 746, 1989 Fla. App. LEXIS 1520, 1989 WL 25341

District Court of Appeal of Florida | Filed: Mar 23, 1989 | Docket: 2523407

Cited 6 times | Published

ORFINGER and COBB, JJ., concur. NOTES [1] See § 72.011(3), Fla. Stat. (1985). [2] A standard reverse

Orange County v. Expedia, Inc.

985 So. 2d 622, 2008 WL 2387991

District Court of Appeal of Florida | Filed: Jun 13, 2008 | Docket: 1673391

Cited 5 times | Published

implemented, culminating in a final assessment as per section 72.011, Florida Statutes (2007). We believe the plaintiffs'

Department of Revenue v. Val-Pak Direct Marketing Systems, Inc.

862 So. 2d 1, 2003 WL 21471801

District Court of Appeal of Florida | Filed: Jun 27, 2003 | Docket: 1762913

Cited 5 times | Published

Department of Revenue (the Department), pursuant to section 72.011, Florida Statutes (2000), seeking a refund

Dept. of Rev. v. KEMPER INVESTORS LIFE

660 So. 2d 1124, 1995 WL 518802

District Court of Appeal of Florida | Filed: Sep 5, 1995 | Docket: 1650585

Cited 5 times | Published

Kemper filed its original complaint pursuant to section 72.011, Florida Statutes (1991), contesting the legality

In Re Bel-Aire Investments, Inc.

142 B.R. 992, 6 Fla. L. Weekly Fed. B 179, 1992 Bankr. LEXIS 1190, 1992 WL 166069

United States Bankruptcy Court, M.D. Florida | Filed: Jul 1, 1992 | Docket: 1090772

Cited 5 times | Published

Court seeking a refund, pursuant to Fla.Stat. § 72.011. This suit is still pending. Because the original

Pogge v. Department of Revenue

703 So. 2d 523, 1997 WL 791693

District Court of Appeal of Florida | Filed: Dec 30, 1997 | Docket: 1349330

Cited 4 times | Published

circuit court that Pogge's action was barred by section 72.011(2), Florida Statutes (1987), and also by the

Pogge v. Department of Revenue

703 So. 2d 523, 1997 WL 791693

District Court of Appeal of Florida | Filed: Dec 30, 1997 | Docket: 1349330

Cited 4 times | Published

circuit court that Pogge's action was barred by section 72.011(2), Florida Statutes (1987), and also by the

Department of Revenue v. Printing House

644 So. 2d 498, 19 Fla. L. Weekly Supp. 534, 1994 Fla. LEXIS 1547, 1994 WL 570652

Supreme Court of Florida | Filed: Oct 20, 1994 | Docket: 1248660

Cited 4 times | Published

CASE UNDER SECTION 72.011(1), FLORIDA STATUTES, WHERE ONE OF THE CONDITIONS OF SECTION 72.011(3), FLORIDA

Florida Department of Children & Families v. Adoption of X.X.G.

45 So. 3d 79, 2010 Fla. App. LEXIS 14014, 61 A.L.R. 6th 621

District Court of Appeal of Florida | Filed: Sep 22, 2010 | Docket: 1927936

Cited 3 times | Published

4, Laws of Fla.; § 63.061, Fla. Stat. (1967); § 72.11, Fla. Stat. (1943). One-third of Florida's adoptions

Florida Department of Revenue v. General Development Corp. (In Re General Development Corp.)

165 B.R. 691, 1994 U.S. Dist. LEXIS 3543, 25 Bankr. Ct. Dec. (CRR) 721, 1994 WL 97767

District Court, S.D. Florida | Filed: Mar 22, 1994 | Docket: 1771055

Cited 3 times | Published

Stat. § 214.26, § 26.012(2)(e), § 214.03(2) and § 72.011. Three of these four sections, however, are not

Mirabal v. STATE, DEPT. OF REVENUE

553 So. 2d 1297, 1989 WL 149614

District Court of Appeal of Florida | Filed: Dec 12, 1989 | Docket: 1675695

Cited 3 times | Published

assessment pursuant to Florida Statutes Section 72.011.' 2. Under § 72.011(3)(b)1, Fla. Stat., a Plaintiff contesting

Dryden v. Madison County

727 So. 2d 245, 1999 WL 20558

Supreme Court of Florida | Filed: Jan 21, 1999 | Docket: 1730039

Cited 2 times | Published

availed itself of the prepayment remedy under section 72.011, Florida Statutes (1987), which allowed a taxpayer

STATE, DEPT. OF REVENUE v. Bauta

691 So. 2d 1173, 1997 WL 193948

District Court of Appeal of Florida | Filed: Apr 23, 1997 | Docket: 1727173

Cited 2 times | Published

court. See Westring, 682 So.2d at 172; see also § 72.011, Fla. Stat. (1993). This Court's reversal is without

State, Dept. of Revenue v. Ray Const.

667 So. 2d 859, 1996 Fla. App. LEXIS 537, 1996 WL 31884

District Court of Appeal of Florida | Filed: Jan 30, 1996 | Docket: 1511579

Cited 2 times | Published

for contest of tax assessments prescribed by section 72.011(2), Florida Statutes (1993), was tolled by

Don's Sod Co., Inc. v. Dept. of Revenue

661 So. 2d 896, 1995 Fla. App. LEXIS 10639, 1995 WL 599704

District Court of Appeal of Florida | Filed: Oct 13, 1995 | Docket: 1526442

Cited 2 times | Published

complaint also asked the circuit court to find section 72.011(3) unconstitutional. The trial court ruled

Zipperer v. City of Fort Myers

41 F.3d 619, 1995 WL 303

Court of Appeals for the Eleventh Circuit | Filed: Jan 3, 1995 | Docket: 64019211

Cited 2 times | Published

challenges to any state tax. Florida Statutes § 72.011 (1988) and § 86.011 (1987) give Florida circuit

Department of Revenue v. M.J.M.

217 So. 3d 1148, 2017 WL 1534807, 2017 Fla. App. LEXIS 5903

District Court of Appeal of Florida | Filed: Apr 28, 2017 | Docket: 60265633

Cited 1 times | Published

language that does that kind of thing. See, e.g., § 72.011(5), Fla. Stat. (2012) (jurisdictional statute

American Heritage Window Fashions, LLC v. Department of Revenue

191 So. 3d 516, 2016 WL 2609522, 2016 Fla. App. LEXIS 6983

District Court of Appeal of Florida | Filed: May 6, 2016 | Docket: 3061538

Cited 1 times | Published

petition to review the denial of a tax refund. Section 72.011(2)(a), Florida Statutes (2009), provides that

Department of Revenue v. School Board of Hillsborough County

62 So. 3d 686, 2011 Fla. App. LEXIS 8464, 2011 WL 2278975

District Court of Appeal of Florida | Filed: Jun 10, 2011 | Docket: 2361845

Cited 1 times | Published

filing a timely complaint in the circuit court. See § 72.011, Fla. Stat. (2007). In the circuit court proceedings

Golden West Financial Corp. v. Florida Department of Revenue

975 So. 2d 567, 2008 Fla. App. LEXIS 2129, 2008 WL 420039

District Court of Appeal of Florida | Filed: Feb 19, 2008 | Docket: 64853958

Cited 1 times | Published

action in Leon County circuit court pursuant to section 72.011, Florida Statutes (2003), challenging the denial

SKFW MANAGEMENT CORP. v. Department of Revenue

867 So. 2d 1232, 2004 Fla. App. LEXIS 3085, 2004 WL 442694

District Court of Appeal of Florida | Filed: Mar 12, 2004 | Docket: 1386093

Cited 1 times | Published

a waiver of the bond posting requirement of section 72.011, Florida Statutes. Because we conclude that

NY STATE DEPT. OF TAX. AND FIN. v. Klein

852 So. 2d 866, 2003 WL 21537334

District Court of Appeal of Florida | Filed: Jul 9, 2003 | Docket: 1711017

Cited 1 times | Published

of the lien securing the payment of the tax. Section 72.011 applies to sales tax which is the type of tax

Florida Dept. of Revenue v. Leon

824 So. 2d 197, 2002 Fla. App. LEXIS 8555, 2002 WL 1332242

District Court of Appeal of Florida | Filed: Jun 19, 2002 | Docket: 1729432

Cited 1 times | Published

assessment within the 60 day period required by section 72.011(2), but some class members did challenge the

SHARPER IMAGE v. Dept. of Rev.

704 So. 2d 657, 1997 WL 765638

District Court of Appeal of Florida | Filed: Dec 8, 1997 | Docket: 1706047

Cited 1 times | Published

determined that the procedure, pursuant to section 72.011, whereby a taxpayer can contest a tax without

Oracle America, Inc. v. Florida Department of Revenue

District Court of Appeal of Florida | Filed: Dec 4, 2024 | Docket: 69435413

Published

chapter specified in section 72.011(1) pursuant to the provisions of section 72.011.” § 215.26(6), Fla

Oracle America, Inc. v. Department of Revenue

District Court of Appeal of Florida | Filed: Dec 4, 2024 | Docket: 69435415

Published

chapter specified in section 72.011(1) pursuant to the provisions of section 72.011.” § 215.26(6), Fla

Oracle America, Inc. v. Florida Department of Revenue

District Court of Appeal of Florida | Filed: Dec 4, 2024 | Docket: 69435414

Published

chapter specified in section 72.011(1) pursuant to the provisions of section 72.011.” § 215.26(6), Fla

State Farm Mutual Automobile Insurance Company v. Florida Department of Revenue

District Court of Appeal of Florida | Filed: Jan 17, 2024 | Docket: 68165985

Published

contest the legality of that assessment in full. See § 72.011(1)(a), Fla. Stat. (2018). (authorizing taxpayer

C&S Wholesale Grocers, Inc. v. State of Florida Department of Business and Professional Regulation, Division of

District Court of Appeal of Florida | Filed: Dec 13, 2023 | Docket: 68084183

Published

The denial letter notified C&S that under section 72.011, Florida Statutes, it had sixty days within

BJ'S WHOLESALE CLUB, INC., etc. v. LAURA BUGLIARO, etc.

District Court of Appeal of Florida | Filed: Apr 14, 2021 | Docket: 59819913

Published

legal challenges to taxes and claims for refunds, § 72.011, Fla. Stat. Taxpayers can challenge Department

Edward A. Crapo, in his capacity as Alachua County Property Appraiser v. Academy for Five Element Acupuncture, Inc., a Florida Non-Profit Corporation

District Court of Appeal of Florida | Filed: Jul 8, 2019 | Docket: 15885445

Published

2013) (same). To read section 26.012(2)(e) and section 72.011 as both providing “exclusive original jurisdiction”

American Heritage Window Fashions, LLC v. Department of Revenue

District Court of Appeal of Florida | Filed: May 6, 2016 | Docket: 3063090

Published

petition to review the denial of a tax refund. Section 72.011(2)(a), Florida Statutes (2009), provides that

Verizon Business Purchasing, LLC v. State of Florida, Department of Revenue etc

164 So. 3d 806

District Court of Appeal of Florida | Filed: Jun 10, 2015 | Docket: 2663941

Published

of its argument, the Department relies upon section 72.011, Florida Statutes (2010), which addresses in

Directv, Inc., etc. v. State of Florida, Dept. of Revenue

District Court of Appeal of Florida | Filed: Jun 10, 2015 | Docket: 2663946

Published

can contest the denial in the circuit court. § 72.011(2)(a), Fla. Stat. (2005). Here, there is no evidence

Department of Revenue v. General Motors LLC

104 So. 3d 1191, 2012 Fla. App. LEXIS 20808, 2012 WL 6029120

District Court of Appeal of Florida | Filed: Dec 5, 2012 | Docket: 60227358

Published

assessments in the trial court, pursuant to section 72.011(l)(a), Florida Statutes (2011), which grants

Florida Department of Revenue v. Seminole Tribe of Florida

65 So. 3d 1094, 2011 Fla. App. LEXIS 9595, 2011 WL 2462710

District Court of Appeal of Florida | Filed: Jun 22, 2011 | Docket: 60301623

Published

found that it had jurisdiction, pursuant to section 72.011(1)(a), Florida Statutes (2004). It further

Aulet v. Castro

44 So. 3d 140, 2010 Fla. App. LEXIS 10862, 2010 WL 2925386

District Court of Appeal of Florida | Filed: Jul 28, 2010 | Docket: 60295566

Published

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

PageNet, Inc. v. State Department of Revenue

896 So. 2d 824, 2005 Fla. App. LEXIS 1873, 2005 WL 405656

District Court of Appeal of Florida | Filed: Feb 22, 2005 | Docket: 64836883

Published

an alternative security arrangement under section 72. 011 (3) (b)2, Florida Statutes (2001), and that

Rabin v. State Department of Revenue

884 So. 2d 983, 2004 Fla. App. LEXIS 13882, 2004 WL 2101908

District Court of Appeal of Florida | Filed: Sep 22, 2004 | Docket: 64833642

Published

corporate income and excise taxes pursuant to section 72.011, Florida Statutes, whereas Appellants brought

Department of Revenue v. Swago T-Shirts, Inc.

877 So. 2d 761, 2004 Fla. App. LEXIS 8199, 2004 WL 1254136

District Court of Appeal of Florida | Filed: Jun 9, 2004 | Docket: 64831831

Published

approve an alternative security arrangement under section 72.011, Florida Statutes (1995), to provide it with

Department of Revenue v. PMR Resorts, Inc.

868 So. 2d 621, 2004 Fla. App. LEXIS 3089, 2004 WL 503769

District Court of Appeal of Florida | Filed: Mar 12, 2004 | Docket: 64828981

Published

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

Seminole Gulf Railway v. Florida Department of Revenue

248 F. Supp. 2d 1146, 2003 U.S. Dist. LEXIS 8448, 2003 WL 1089404

District Court, M.D. Florida | Filed: Feb 21, 2003 | Docket: 2294589

Published

financial security arrangements listed in Fla. Stat. § 72.011. III. A. Eleventh Amendment: The Eleventh Amendment

JES Publishing Corp. v. Florida Department of Revenue

730 So. 2d 854, 1999 Fla. App. LEXIS 5517, 1999 WL 253815

District Court of Appeal of Florida | Filed: Apr 30, 1999 | Docket: 64787696

Published

hearing at the Division of Administrative Hearings, § 72.011(1), Fla. Stat. (1997), in order to prove the additional

State, Department of Revenue v. Seminole Tribe of Florida

720 So. 2d 270, 23 Fla. L. Weekly 2318, 1998 Fla. App. LEXIS 12905, 1998 WL 712921

District Court of Appeal of Florida | Filed: Oct 14, 1998 | Docket: 64784083

Published

was waived because the suit was brought under section 72.011, Florida Statutes, which provides for circuit

Department of Revenue v. Accredited Surety & Casualty Co.

690 So. 2d 614, 1997 Fla. App. LEXIS 1018, 1997 WL 63678

District Court of Appeal of Florida | Filed: Feb 14, 1997 | Docket: 64772154

Published

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

In Re Court Divisions

648 So. 2d 761

District Court of Appeal of Florida | Filed: Oct 3, 1994 | Docket: 1701987

Published

regarding siting of juvenile facilities) (e) Section 72.011 (Actions by taxpayers, resident and non-resident

Dept. of Revenue v. NU-LIFE HEALTH

623 So. 2d 747

District Court of Appeal of Florida | Filed: Aug 30, 1993 | Docket: 1658186

Published

circuit court's ruling that the provisions in section 72.011(3), Florida Statutes (1989), specifying the

WJA Realty Ltd. Partnership v. Department of Business Regulation, Division of Pari-Mutuel Wagering

620 So. 2d 217, 1993 Fla. App. LEXIS 6080, 1993 WL 186588

District Court of Appeal of Florida | Filed: Jun 4, 1993 | Docket: 64697035

Published

in the concurrént jurisdiction provisions of section 72.011, Florida Statutes. In the absence of other

Printing House, Inc. v. State, Department of Revenue

614 So. 2d 1119, 1992 Fla. App. LEXIS 13597, 1992 WL 389020

District Court of Appeal of Florida | Filed: Dec 31, 1992 | Docket: 64694718

Published

applicable provisions of Chapter 120, Florida Statutes. § 72.011, Fla.Stat. (1991). The DOR as respondent argues

In re General Development Corp.

138 B.R. 128, 6 Fla. L. Weekly Fed. B 63, 1992 Bankr. LEXIS 405, 22 Bankr. Ct. Dec. (CRR) 1190, 1992 WL 56884

United States Bankruptcy Court, S.D. Florida. | Filed: Feb 25, 1992 | Docket: 65780313

Published

Florida Legislature’s subsequent enactment of Section 72.011, Fla.Stat. (1981), which provides in pertinent

Gallagher v. Department of Revenue

605 So. 2d 91, 1991 Fla. App. LEXIS 12650, 1991 WL 269750

District Court of Appeal of Florida | Filed: Dec 18, 1991 | Docket: 64669966

Published

Department of Revenue, all as is required under section 72.011(3)(b)l as a jurisdictional prerequisite to

Chestnut Fleet Rentals, Inc. v. State, Department of Revenue

559 So. 2d 264, 1990 Fla. App. LEXIS 1926, 1990 WL 32451

District Court of Appeal of Florida | Filed: Mar 26, 1990 | Docket: 64649485

Published

renumbered in statutory revision as § 72.011, Fla.Stat. (1981). Section 72.011 provides that a taxpayer may

Osceola v. Florida Department of Revenue

705 F. Supp. 1552, 1989 U.S. Dist. LEXIS 1556, 1989 WL 12472

District Court, S.D. Florida | Filed: Feb 17, 1989 | Docket: 66177971

Published

injunctive relief in tax cases. See FLA. STAT.ANN. § 72.011 (West Supp.1988) and § 86.011 (West 1987). A Florida

Department of Revenue v. Imperial Builders & Supply, Inc.

519 So. 2d 1030, 13 Fla. L. Weekly 144, 1988 Fla. App. LEXIS 23, 1988 WL 200

District Court of Appeal of Florida | Filed: Jan 7, 1988 | Docket: 64632618

Published

greenhouses. It instituted suit pursuant to section 72.011, Florida Statutes, challenging the legality

United States Shoe Corp. v. Department of Revenue

508 So. 2d 1252, 12 Fla. L. Weekly 902, 1987 Fla. App. LEXIS 7426

District Court of Appeal of Florida | Filed: Apr 1, 1987 | Docket: 64628110

Published

commencing suit in the Circuit Court, pursuant to Section 72.-011, Florida Statutes, U.S. Shoe entered into a