State, Department of Revenue v. Brock

DAVIS, Judge.

The State of Florida appeals a final summary judgment ruling that appel-lees/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 section 624.509(5). For the reasons expressed in our opinion in State of Florida, Dep’t of Revenue v. Central Dade Malpractice…