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QUESTIONS: 1. Does the language of Ch. 74-348, Laws of Florida, amending s. 832.06(1), F.S., make reimbursement to the tax collector for worthless checks received by him for state taxes discretionary with the state agency involved? 2. If so, is the discretion limited to determining whether the certificate or report is correct on its face? 3. Does a disapproval of the certificate or report revisit personal liability on the tax collector, or is the state agency required to refund upon receiving a corrected certificate, if the refund is discretionary with the state agency?

SUMMARY: When a tax…