Supreme Court of Florida
SARNOFF v. FLORIDA DEP'T OF HIGHWAY SAFETY & MOTOR VEHICLES, SC01-351
A taxpayer seeking a refund pursuant to section 215.26 Florida Statutes may file an action in court without first filing an administrative claim, where the sole basis claimed for the refund is that the statute the tax or fee is facially unconstitutional.
Appellate Information
- Decided 08/22/2002
- Published 08/22/2002
Judges
- QUINCE, J.
Court
- Supreme Court of Florida
Counsel
- For Appellant:
- Scott D. Makar,Alan Wachs, and Catherine T. King of Holland & Knight LLP, Jacksonville, FL, for Petitioners.
- For Appellees:
- Robert A. Butterworth, Attorney General, and Eric J. Taylor, Assistant Attorney General, Tallahassee, FL, for Respondent.