MIAMI TIRESOLES, INC., A FLORIDA CORPORATION, M2J CORP., A FLORIDA CORPORATION D/B/A HOMESTEAD AUTO SERVICE CENTER, AND MARTINO TIRE CO., A FLORIDA CORPORATION, APPELLANTS,
v.
THE STATE OF FLORIDA, DEPARTMENT OF REVENUE, APPELLEE
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PER CURIAM.
We affirm the order under review as appellants were required to file refund claims before invoking the circuit court’s jurisdiction. Westring v. State, Dep’t of Revenue, 682 So. 2d 171 (Fla. 3d DCA), review denied, 686 So. 2d 583 (Fla.1996); State, Dep’t of Revenue v. Bauta, 691 So. 2d 1173 (Fla. 3d DCA 1997).
Furthermore, we certify conflict with Nemeth v. Florida Dep’t of Revenue, 686 So. 2d 778 (Fla. 4th DCA 1997), review pending, No. 89,909 (Fla. Feb. 24, 1997), and Public Med. Assistance Trust Fund v. Hameroff, 689 So. 2d 358 (Fla. 1st DCA 1997), and certify to the Florida Supreme Court the following question of great public importance:
WHETHER DEPARTMENT OF REVENUE V. KUHNLEIN, 646 So. 2d 717 (Fla.1994), CERT. DENIED, — U.S. -, 115 S.Ct. 2608, 132 L.Ed.2d 853 (1995), OVERRULED OR RECEDED FROM STATE EX REL. VICTOR CHEMICAL WORKS V. GAY, 74 So. 2d 560 (Fla.1954)?
Affirmed; conflict and question certified.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Authorities Cited
- Dep't OF Revenue v. Kuhnlein, 646 So. 2d 717 (Fla. 1994)
- State Ex rel. Victor Chem. Works v. GAY, 74 So. 2d 560 (Fla. 1954)
- Pub. Med. Assistance Tr. Fund v. Nathan M. Hameroff, M.D., 689 So. 2d 358 (Fla. 1st DCA 1997)
- Nemeth v. Fla. Dep't OF Revenue, 686 So. 2d 778 (Fla. 4th DCA 1997)
- Regalado v. Broad AND Cassel, 682 So. 2d 171 (Fla. 3d DCA 1996)
- State v. Nariela C. Bauta, 691 So. 2d 1173 (Fla. 3d DCA 1997)