State, Department of Revenue v. Air Jamaica Ltd.

ERVIN, Judge.

Appellant, State of Florida, Department of Revenue (department), appeals orders of the circuit court denying the state’s motions for statutory interest assessed by it against appellees Air Jamaica and Wardair pursuant to Section 212.12(3), Florida Statutes, based on alternative grounds of lack of jurisdiction and estoppel. We consolidate the cases for purposes of this appeal and reverse the orders of the circuit court. We hold: (1) the lower court had jurisdiction to order the airlines to pay statutory interest, and (2) the state is entitled to statutory interest on all funds…