ST. JOE PAPER CO. v. DEPT. OF REVENUE

No. AY-114.

460 So.2d 399 (1984)

ST. JOE PAPER COMPANY, Appellant, v. DEPARTMENT OF REVENUE, Appellee.

District Court of Appeal of Florida, First District.

Rehearing Denied January 3, 1985.


Attorney(s) appearing for the Case

John S. Ball and James H. Sheehan of Sheehan & Ball, Jacksonville, for appellant.

Jim Smith, Atty. Gen., Barbara Staros Harmon, Asst. Atty. Gen., for appellee.


MILLS, Judge.

St. Joe Paper Company (St. Joe) appeals from a final order holding that it is not entitled to interest on the overpayment of its corporate income tax for 1976 under Section 214.14, Florida Statutes (1983). We reverse.

St. Joe filed its corporate income tax return for calendar year 1976 with the Department of Revenue (Department) on 23 September 1977. The company was subsequently audited by the Internal Revenue Service (IRS) for calendar years...

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