STATE, DEPT. OF REVENUE v. BROCK

No. 95-3259.

673 So.2d 902 (1996)

STATE of Florida, DEPARTMENT OF REVENUE, Appellant, v. James E. BROCK, Ruel L. Bradley, Jr., Ralph Gimel, Bill Bond, Jr., Mary Ann Richardson, George D. Gabel, Jr., and Jack B. Healand, Jr., as Trustees of the Florida Hotel-Motel Self Insurers Fund, Appellees.

District Court of Appeal of Florida, First District.

Rehearing Denied June 12, 1996.


Attorney(s) appearing for the Case

Robert A. Butterworth, Attorney General; Jeffrey M. Dikman and C. Lynne Overton, Assistant Attorneys General, Tallahassee, for Appellant.

George D. Gabel, Jr., Joel B. Toomey and Karl B. Hanson, III of Gabel & Hair, Jacksonville, for Appellees.


DAVIS, Judge.

The State of Florida appeals a final summary judgment ruling that appellees/plaintiffs below were entitled to a tax refund with interest. The dispute over the tax assessment was based upon the Department of Revenue's interpretation that section 440.57(7), Florida Statutes (1989), obligated the Florida Hotel-Motel Self Insurers Fund to pay the premium tax in section 624.509, Florida Statutes (1989), without entitlement to the salary credit provided in...

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