Florida Statutes Chapter 72 — TAX MATTERS

Florida · statute · Fla. Stat. ch. 72 · 3 active provisions

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…

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Courts & Civil Procedure Government Administration Taxation

Fla. Stat. § 72.031

Actions under s. 72.011(1); parties; service of process

(1) In any action brought in circuit court pursuant to s. 72.011(1), the person initiating the action shall be the plaintiff and the Department of Revenue shall be the defendant, except that for actions contesting an assessment or denial of refund under chapter 207 the Department of Highway Safety and Motor Vehicles sh…

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Fla. Stat. § 72.041

Tax liabilities arising under the laws of other states

Actions to enforce lawfully imposed sales, use, and corporate income taxes and motor and other fuel taxes of another state may be brought in a court of this state under the following conditions:(1) The state seeking to institute an action for the collection, assessment, or enforcement of a lawfully imposed tax must hav…

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Courts & Civil Procedure Taxation