American Heritage Window Fashions, LLC v. Department of Revenue

SALARIO, Judge.

This is an appeal from the Florida Department of Revenue’s dismissal of a petition to review the denial of a tax refund. Section 72.011(2)(a), Florida Statutes (2009), provides that an action to contest the assessment of certain taxes, including those at issue here, must be brought within sixty days of the date .the assessment becomes final and also that an action to contest the denial of a refund of tax payments must be brought within sixty days of the date the denial becomes final. American Heritage Window Fashions, LLC filed an application for a tax refund and, after the…