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Mr. Gavin W. O'Brien Attorney Manatee County School Board Post Office Box 9069 Bradenton, Florida 33506

Dear Mr. O'Brien.

This is in response to your request for an opinion on substantially the following question:

PURSUANT TO s 336.021, F.S., AS AMENDED BY CH. 82-40, LAWS OF FLORIDA [AND AS SUBSEQUENTLY AMENDED BY CH. 83-3, LAWS OF FLORIDA], IS A SCHOOL BOARD ELIGIBLE FOR A REFUND OF TAXES ON MOTOR FUEL OR SPECIAL FUEL LEVIED PURSUANT TO THAT SECTION?

Section 1 of Ch. 82-40, Laws of Florida, amended s 336.021, F.S., and prior to the 1983 amendment of this section, provided in pertinent part:

County…