Florida Statute 215.26 - Full Text and Legal Analysis

The 2025 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 215
FINANCIAL MATTERS: GENERAL PROVISIONS

View Entire Chapter

F.S. 215.26

215.26 Repayment of funds paid into State Treasury through error.—

(1) The Chief Financial Officer may refund to the person who paid same, or his or her heirs, personal representatives, or assigns, any moneys paid into the State Treasury which constitute:

(a) An overpayment of any tax, license, or account due;

(b) A payment where no tax, license, or account is due; and

and if any such payment has been credited to an appropriation, such appropriation shall at the time of making any such refund, be charged therewith. There are appropriated from the proper respective funds from time to time such sums as may be necessary for such refunds.

(2) Application for refunds as provided by this section must be filed with the Chief Financial Officer, except as otherwise provided in this subsection, within 3 years after the right to the refund has accrued or else the right is barred. Except as provided in chapter 198 and ss. 220.23 and 624.50921, an application for a refund of a tax enumerated in s. 72.011, which tax was paid after September 30, 1994, and before July 1, 1999, must be filed with the Chief Financial Officer within 5 years after the date the tax is paid, and within 3 years after the date the tax was paid for taxes paid on or after July 1, 1999. The Chief Financial Officer may delegate the authority to accept an application for refund to any state agency, or the judicial branch, vested by law with the responsibility for the collection of any tax, license, or account due. The application for refund must be on a form approved by the Chief Financial Officer and must be supplemented with additional proof the Chief Financial Officer deems necessary to establish the claim; provided, the claim is not otherwise barred under the laws of this state. Upon receipt of an application for refund, the judicial branch or the state agency to which the funds were paid shall make a determination of the amount due. If an application for refund is denied, in whole or in part, the judicial branch or such state agency shall notify the applicant stating the reasons therefor. Upon approval of an application for refund, the judicial branch or such state agency shall furnish the Chief Financial Officer with a properly executed voucher authorizing payment.

(3) No refund of moneys referred to in this section shall be made of an amount which is less than $1, except upon application.

(4) This section is the exclusive procedure and remedy for refund claims between individual funds and accounts in the State Treasury.

(5) When a taxpayer has pursued administrative remedies before the Department of Revenue pursuant to s. 213.21 and has failed to comply with the time limitations and conditions provided in ss. 72.011 and 120.80(14)(b), a claim of refund under subsection (1) shall be denied by the Chief Financial Officer. However, the Chief Financial Officer may entertain a claim for refund under this subsection when the taxpayer demonstrates that his or her failure to pursue remedies under chapter 72 was not due to neglect or for the purpose of delaying payment of lawfully imposed taxes and can demonstrate reasonable cause for such failure.

(6) A taxpayer may 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.

History.—s. 1, ch. 22008, 1943; s. 14, ch. 57-1; s. 1, ch. 57-18; s. 1, ch. 59-181; s. 1, ch. 63-271; s. 2, ch. 78-352; s. 28, ch. 83-339; s. 18, ch. 86-152; s. 3, ch. 91-112; s. 10, ch. 92-142; s. 10, ch. 94-314; ss. 26, 50, ch. 94-353; s. 1506, ch. 95-147; s. 43, ch. 96-410; s. 10, ch. 99-239; s. 206, ch. 2003-261; s. 21, ch. 2005-280.

F.S. 215.26 on Google Scholar

F.S. 215.26 on CourtListener

Amendments to 215.26

Annotations, Discussions, Cases:

Cases Citing Statute 215.26

Total Results: 71

State Ex Rel. Badgett v. Lee

22 So. 2d 804, 156 Fla. 291, 1945 Fla. LEXIS 827

Supreme Court of Florida | Filed: Jul 20, 1945 | Docket: 3263404

Cited 45 times | Published

Chapter 22008, Laws of Florida, Acts of 1943. (Section 215.26, Florida Statutes, 1941, Sup., and F.S.A.)

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

Stat.Ann. § 215.26 (West 1971). The Florida Supreme Court has held that this statute (§ 215.26) authorizes

State Ex Rel. Victor Chemical Works v. Gay

74 So. 2d 560, 46 A.L.R. 2d 1340, 1954 Fla. LEXIS 1134

Supreme Court of Florida | Filed: Jul 16, 1954 | Docket: 1689954

Cited 21 times | Published

November 1, 1949, and April 25, 1951. F.S. Section 215.26, F.S.A. is as follows: "Repayment of funds

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

seeking a refund from the Comptroller under section 215.26.[3] The court dismissed the complaint with

Div. of Alcoholic Bev. v. McKesson Corp.

524 So. 2d 1000

Supreme Court of Florida | Filed: Feb 18, 1988 | Docket: 1341104

Cited 17 times | Published

discriminatory taxes under protest, pursuant to section 215.26, Florida Statutes (1985), it is entitled to

Walgreen Drug Stores Company v. Lee

28 So. 2d 535, 158 Fla. 260, 1946 Fla. LEXIS 565

Supreme Court of Florida | Filed: Sep 27, 1946 | Docket: 3276160

Cited 14 times | Published

he deems it necessary to make such refund." Section 215.26, Florida Statutes 1941, effective June 10,

Sarnoff v. FLA. DEPT. OF HIGHWAY SAFETY AND MOTOR VEHICLES

825 So. 2d 351, 27 Fla. L. Weekly Supp. 693, 2002 Fla. LEXIS 1752, 2002 WL 1926598

Supreme Court of Florida | Filed: Aug 22, 2002 | Docket: 1691261

Cited 12 times | Published

had failed to comply with the requirements of section 215.26 Florida Statutes (1995), which requires the

State v. Gay

40 So. 2d 225, 1949 Fla. LEXIS 1356

Supreme Court of Florida | Filed: Apr 29, 1949 | Docket: 3276120

Cited 9 times | Published

statutory limitations on non-claim as contained in Section 215.26, supra, are applicable against petitioner and

State Ex Rel. Butler's, Inc. v. Gay

27 So. 2d 907, 158 Fla. 164, 1946 Fla. LEXIS 507

Supreme Court of Florida | Filed: Nov 29, 1946 | Docket: 3273417

Cited 9 times | Published

purposes and denies that relator has complied with Section 215.26 Florida Statutes 1941, F.S.A., (Chapter 22008

Department of Revenue v. Nemeth

733 So. 2d 970, 1999 WL 189822

Supreme Court of Florida | Filed: Apr 8, 1999 | Docket: 1187992

Cited 8 times | Published

MAKE A TIMELY CLAIM FOR REFUND AS PROVIDED IN SECTION 215.26, FLORIDA STATUTES? Id. at 780. We have jurisdiction

State Ex Rel. Four-Fifty Two-Thirty Corp. v. Dickinson

322 So. 2d 525

Supreme Court of Florida | Filed: Jul 9, 1975 | Docket: 1734693

Cited 7 times | Published

, 155 So.2d 387 (Fla.App.2, 1963). Neither Section 215.26 nor Section 199.252, Florida Statutes, pursuant

Furr v. United States Department of Treasury Internal Revenue Service (In Re Pharmacy Distributor Services, Inc.)

455 B.R. 817, 23 Fla. L. Weekly Fed. B 127, 2011 Bankr. LEXIS 3137, 55 Bankr. Ct. Dec. (CRR) 88

United States Bankruptcy Court, S.D. Florida. | Filed: Aug 17, 2011 | Docket: 2066947

Cited 6 times | Published

properly due. See 26 U.S.C. § 7422(a); Fla. Stat. § 215.26. In this case, there is no dispute that the taxes

State Ex Rel. Butler's Inc. v. Gay

29 So. 2d 246, 158 Fla. 500, 1947 Fla. LEXIS 556

Supreme Court of Florida | Filed: Feb 18, 1947 | Docket: 3274796

Cited 6 times | Published

been barred by the limitations provided by Section 215.26 F.S.A. Relator's motion for a peremptory writ

Department of Revenue v. DAYSTAR FARMS

803 So. 2d 892, 2002 Fla. App. LEXIS 27, 2002 WL 10068

District Court of Appeal of Florida | Filed: Jan 4, 2002 | Docket: 1784772

Cited 5 times | Published

however, Daystar sought a refund pursuant to section 215.26, Florida Statutes and rule 12-1.070(19)(c)

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

than against the taxpayer. By reference to section 215.26, the language of section 213.34(4) appears

Ogborn v. Zingale

988 So. 2d 56, 2008 WL 2694898

District Court of Appeal of Florida | Filed: Jul 11, 2008 | Docket: 1385194

Cited 4 times | Published

a taxpayer is seeking a refund pursuant to section 215.26, Florida Statutes, and the sole basis claimed

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

had no individual liability. Levy relied upon section 215.26, Florida Statutes, which allows the refund

PUBLIC MED. ASSIST. FUND v. Hameroff

689 So. 2d 358, 1997 WL 63016

District Court of Appeal of Florida | Filed: Feb 18, 1997 | Docket: 1739300

Cited 4 times | Published

and that they had failed to first comply with section 215.26, Florida Statutes, by paying the assessment

DIV. OF ALCOHOLIC BEV. AND TOBACCO v. McKesson Corp.

574 So. 2d 114

Supreme Court of Florida | Filed: Jan 15, 1991 | Docket: 1437109

Cited 4 times | Published

a postdeprivation refund action pursuant to section 215.26, Florida Statutes (1985). Therefore, the Court

Estate of WT Grant Co. v. Lewis

358 So. 2d 76

District Court of Appeal of Florida | Filed: Apr 21, 1978 | Docket: 1311961

Cited 4 times | Published

in sales taxes pursuant to the provisions of F.S. 215.26. The reason given in the refund application was

State, Dept. of Highway Safety v. Sarnoff

776 So. 2d 976, 2000 WL 1880157

District Court of Appeal of Florida | Filed: Dec 29, 2000 | Docket: 422108

Cited 3 times | Published

with the provisions of the refund statute, section 215.26, Florida Statutes (1995). The issues presented

Bj's Wholesale Club v. Bugliaro

273 So. 3d 1119

District Court of Appeal of Florida | Filed: May 8, 2019 | Docket: 15071937

Cited 2 times | Published

with the Department of Revenue pursuant to section 215.26, Florida Statutes (2016). Since the statute

Christina Daly, in her official capacity as Secretary of the Florida Department of Juvenile Justice v. Polk County, Florida, and Seminole County, Florida, political subdivisions of the State of Florida

265 So. 3d 644

District Court of Appeal of Florida | Filed: Nov 27, 2018 | Docket: 8283796

Cited 2 times | Published

Polk County filed a refund application under section 215.26, Florida Statutes, the tax refund statute,

STATE DEPT. OF HIGHWAY SAFETY v. Rendon

957 So. 2d 647

District Court of Appeal of Florida | Filed: Feb 21, 2007 | Docket: 1678904

Cited 2 times | Published

by the three-year claim period specified in section 215.26(2), Florida Statutes; and 3) that sovereign

State v. Rendon

832 So. 2d 141, 2002 WL 31422852

District Court of Appeal of Florida | Filed: Oct 30, 2002 | Docket: 1336172

Cited 2 times | Published

by the three-year claim period specified in section 215.26(2), Florida Statutes; and 3) that sovereign

PR MARKETING GROUP v. GTE Florida, Inc.

747 So. 2d 962, 1999 WL 621565

District Court of Appeal of Florida | Filed: Aug 20, 1999 | Docket: 1738970

Cited 2 times | Published

unless this is done, no refund is available. F.S. § 215.26. Thus, only those who applied for a refund are

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

pointing out that a different statutory provision, section 215.26, Florida Statutes (1987), authorized a postpayment

Nemeth v. Florida Dept. of Revenue

686 So. 2d 778, 1997 WL 20533

District Court of Appeal of Florida | Filed: Jan 22, 1997 | Docket: 1676221

Cited 2 times | Published

had filed a claim for refund as required by section 215.26(2), Florida Statutes (Supp.1994).[1] Appellants

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

injunctive relief' in tax cases. Florida Statutes § 215.26 (1989) gives Florida taxpayers the right to seek

Florida Livestock Board v. Hygrade Food Products Corp.

145 So. 2d 535, 1962 Fla. App. LEXIS 2842

District Court of Appeal of Florida | Filed: Jul 17, 1962 | Docket: 60207352

Cited 2 times | Published

construction placed by the trial judge on F.S. Section 215.26, F.S. A., which provides for repayment of monies

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

is due, or paid a tax in error. See § 215.26, Fla. Stat. (2014). It characterizes the transfer

Amerisure Mutual Insurance Co. v. Florida Department of Financial Services, Division of Workers' Compensation

156 So. 3d 520, 2015 WL 46515

District Court of Appeal of Florida | Filed: Jan 1, 2015 | Docket: 2620437

Cited 1 times | Published

transaction falls squarely within the ambit of Section 215.26, Florida Statutes. (Internal citations

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

appellees' lawsuit was untimely filed pursuant to section 215.26(2), Florida Statutes (2000). I. Facts In 1986

DEPT. OF CHILDREN & FAMILY v. Brunner

707 So. 2d 1197, 1998 WL 161269

District Court of Appeal of Florida | Filed: Apr 9, 1998 | Docket: 1260200

Cited 1 times | Published

instituted two separate actions pursuant to section 215.26, Florida Statutes (1995), against the Division

Medley Investors, Ltd. v. Lewis

465 So. 2d 1305, 10 Fla. L. Weekly 680

District Court of Appeal of Florida | Filed: Mar 14, 1985 | Docket: 1694817

Cited 1 times | Published

appellants' class action petition, filed pursuant to Section 215.26, Florida Statutes, for refund of filing fees

State Ex Rel. Devlin v. Dickinson

305 So. 2d 848

District Court of Appeal of Florida | Filed: Jan 28, 1975 | Docket: 457249

Cited 1 times | Published

unless this is done, no refund is available. F.S. § 215.26. Thus, only those who applied for this refund

Reynolds Fasteners, Inc. v. Wright

197 So. 2d 295, 1967 Fla. LEXIS 4055

Supreme Court of Florida | Filed: Mar 22, 1967 | Docket: 64500443

Cited 1 times | Published

limitation or *297non-claim of one year in F.S. § 215.26, F. S.A.,2 for filing claims for refunds of monies

Oracle America, Inc. v. Florida Department of Revenue

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

Published

assigns, any moneys paid into the State Treasury.” § 215.26(1), Fla. Stat. That person must file an application

Oracle America, Inc. v. Department of Revenue

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

Published

assigns, any moneys paid into the State Treasury.” § 215.26(1), Fla. Stat. That person must file an application

Oracle America, Inc. v. Florida Department of Revenue

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

Published

assigns, any moneys paid into the State Treasury.” § 215.26(1), Fla. Stat. That person must file an application

Richard W. Higgins v. Citrus Hills Property Owners Association, Inc.

District Court of Appeal of Florida | Filed: Aug 2, 2024 | Docket: 69009520

Published

3d 1119, 1121 (Fla. 3d DCA 2019) (“Since [section 215.26, Florida Statutes (2016)] requires that an

University of Florida Board of Trustees, and The Florida Board of Governors v. Browning, Boisse

District Court of Appeal of Florida | Filed: Apr 3, 2024 | Docket: 68404274

Published

action for refunds of unlawfully charged fees. Cf. § 215.26(1), Fla. Stat. (2021) (authorizing the Chief Financial

Verizon Communications Inc. & Affiliates v. State of Florida Department of Revenue, an agency of the State of Florida

District Court of Appeal of Florida | Filed: Feb 28, 2024 | Docket: 68290521

Published

three-year statute of limitations provided in § 215.26, Florida Statutes. Verizon took the issue

SEI Fuel Services Inc. v. State of Florida Department of Revenue, an agency of the State of Florida

District Court of Appeal of Florida | Filed: Feb 14, 2024 | Docket: 68168701

Published

was an overpayment made in error for purposes of § 215.26. The hearing officer ultimately upheld the Department’s

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

District Court of Appeal of Florida | Filed: Dec 2, 2020 | Docket: 18706927

Published

Department of Revenue pursuant to section 215.26, Florida Statutes (2016). Id. On September

Michael Fox v. The Ritz-Carlton Hotel Company, LLC

Court of Appeals for the Eleventh Circuit | Filed: Sep 29, 2020 | Docket: 18483184

Published

Rendon, 957 So. 2d 647, 653 (Fla. 3d DCA 2007). Section 215.26 of the Florida Statutes “provides the mechanism”

Easter v. City of Orlando

249 So. 3d 723

District Court of Appeal of Florida | Filed: Jun 4, 2018 | Docket: 7172923

Published

with the ‘administrative’ requirements in section 215.26.” (Emphasis added).3 Significantly

Marion County v. Department of Juvenile Justice

215 So. 3d 621

District Court of Appeal of Florida | Filed: Apr 4, 2017 | Docket: 4668584

Published

appellants, whether it be through a proceeding under section 215.26, Florida Statutes, or another means, does not

American Heritage Window Fashions, LLC v. Department of Revenue

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

Published

when no tax is due, or paid a tax in error. See § 215.26, Fla. Stat. (2014). It characterizes the transfer

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

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

Published

file a refund application with the Department. § 215.26(2), Fla. Stat. (2005). If the refund application

Schojan v. Papa John's International Inc.

34 F. Supp. 3d 1206, 2014 WL 3661105, 2014 U.S. Dist. LEXIS 100319

District Court, M.D. Florida | Filed: Jul 23, 2014 | Docket: 64296283

Published

State and must first pursue a refund claim under § 215.26, Florida Statutes. (Id. at 15). According to Papa

State Department of Highway Safety & Motor Vehicles v. Rendon

957 So. 2d 647, 2007 Fla. App. LEXIS 2366

District Court of Appeal of Florida | Filed: Feb 21, 2007 | Docket: 64850932

Published

by the three-year claim period specified in section 215.26(2), Florida Statutes; and 3) that sovereign

Public Medical Assistance Trust Fund v. Hameroff

736 So. 2d 1150, 24 Fla. L. Weekly Supp. 173, 1999 Fla. LEXIS 573, 1999 WL 189831

Supreme Court of Florida | Filed: Apr 8, 1999 | Docket: 64789367

Published

within the three-year time limit mandated by section 215.26(2), Florida Statutes (Supp.1994). Department

Westring v. State, Department of Revenue

682 So. 2d 171, 1996 Fla. App. LEXIS 10299, 1996 WL 557442

District Court of Appeal of Florida | Filed: Oct 2, 1996 | Docket: 64768657

Published

required to file a claim for a refund pursuant to section 215.26, Florida Statutes (1993), before he may invoke

State, Department of Revenue v. West Flagler Associates, Ltd.

646 So. 2d 853, 1994 Fla. App. LEXIS 12865, 1994 WL 719052

District Court of Appeal of Florida | Filed: Dec 28, 1994 | Docket: 64752788

Published

there was no statutory authority for that award. § 215.26, Fla.Stat. (1989); Flack v. Graham, .461 So.2d

Florida Department of Revenue v. Seminole Electric Cooperative, Inc.

598 So. 2d 115, 1992 WL 72025

District Court of Appeal of Florida | Filed: Apr 10, 1992 | Docket: 64667088

Published

Seminole Electric applied for a tax refund under section 215.26, Florida Statutes (1987). This request was

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

seek a tax refund from the state. FLA.STAT.ANN. § 215.26 (West 1971). The Florida Supreme Court has held

Ago

Florida Attorney General Reports | Filed: Dec 19, 1985 | Docket: 3256450

Published

applicable to the tax authorized in s. 336.021. Section 215.26, which is the exclusive procedure and remedy

United Parcel Service, Inc. v. State, Office of the Comptroller

443 So. 2d 263, 1983 Fla. App. LEXIS 25222

District Court of Appeal of Florida | Filed: Dec 20, 1983 | Docket: 64601954

Published

other states. On 25 October 1979, pursuant to Section 215.26, Florida Statutes, (1979) U.P.S. filed two

Greyhound Lines, Inc. v. Department of Banking & Finance

443 So. 2d 162, 1983 Fla. App. LEXIS 25094

District Court of Appeal of Florida | Filed: Dec 12, 1983 | Docket: 64601937

Published

of road taxes paid for the 1980 tax year. See § 215.-26(2), Fla.Stat. The Office of the Comptroller of

Alachua County v. Lewis

440 So. 2d 435, 1983 Fla. App. LEXIS 22718

District Court of Appeal of Florida | Filed: Oct 21, 1983 | Docket: 64600575

Published

finding is supported by the record on appeal. . § 215.26, Fla.Stat. (1981).

Causeway Lumber Co. v. Lewis

410 So. 2d 511, 1981 Fla. App. LEXIS 21551

District Court of Appeal of Florida | Filed: Nov 4, 1981 | Docket: 64588238

Published

212.17(3) is the exclusive remedy and that Section 215.26 is not applicable. In support of this view

Exxon Corp. v. Lewis

371 So. 2d 129, 1978 Fla. App. LEXIS 17090

District Court of Appeal of Florida | Filed: Dec 29, 1978 | Docket: 64570244

Published

(as contended by appellant). *130We hold that § 215.26 controls and allows three years after accrual

Stewart Arms Apartments, Ltd. v. State Department of Revenue

362 So. 2d 1003, 1978 Fla. App. LEXIS 16434

District Court of Appeal of Florida | Filed: Sep 27, 1978 | Docket: 64566350

Published

shall be paid on all sums then advanced. . . ” Section 215.26(2), Florida Statutes (1971), provides: “Application

Ago

Florida Attorney General Reports | Filed: Jan 27, 1978 | Docket: 3255428

Published

unconstitutional statute. (Emphasis supplied.) Section 215.26, F. S., which governs refunds of payments into

Hardy, Hardy & Associates, Inc. v. State, Department of Revenue

308 So. 2d 187, 1975 Fla. App. LEXIS 14516

District Court of Appeal of Florida | Filed: Feb 21, 1975 | Docket: 64544504

Published

the three years as required by Florida Statutes § 215.26. The pertinent facts which we think necessary

State ex rel. C. P. O. Mess v. Green

174 So. 2d 546, 1965 Fla. LEXIS 3142

Supreme Court of Florida | Filed: Apr 23, 1965 | Docket: 64492923

Published

payment. By timely application in accord with Section 215.26, Florida Statutes, F.S.A., rela-tors sought

State ex rel. Seaboard Air Line Railroad v. Green

173 So. 2d 129, 1965 Fla. LEXIS 3321

Supreme Court of Florida | Filed: Mar 24, 1965 | Docket: 64492460

Published

State of Florida, for a refund, pursuant to Section 215.26 Florida Statutes, F.S.A. Respondent rejected

Gulf Fertilizer Co. v. Walden

163 So. 2d 269, 1964 Fla. LEXIS 2941

Supreme Court of Florida | Filed: Apr 22, 1964 | Docket: 60221204

Published

and filed requisition for refund pursuant to Section 215.26, F.S.A., which was denied. Thereupon appellant

Brickell v. City of Miami

103 So. 2d 206

District Court of Appeal of Florida | Filed: May 6, 1958 | Docket: 60190254

Published

of Section 199.11, Fla.Stat., F.S.A. Under Section 215.26, Fla.Stat., F.S.A., provision is made for refund

State ex rel. Peninsular Telephone Co. v. Gay

90 So. 2d 132, 1956 Fla. LEXIS 3448

Supreme Court of Florida | Filed: Jul 11, 1956 | Docket: 64488471

Published

fashion in accordance with the provisions of Section 215.26, Florida Statutes, F.S.A., we find on the basis