PER CURIAM.
Petitioner filed its petition for writ of certiorari to review the action of the respondent, to wit, the issuance of a binding letter of interpretation under Florida Statute 380.06(4)(a). Upon consideration, we remand this cause to the respondent for further proceedings, including the taking of testimony to establish a sufficient record for review. Upon remand the respondent shall make findings of fact and conclusions of law.
Certiorari granted...
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