Florida Statute 92.39 - Full Text and Legal Analysis

The 2025 Florida Statutes

Title VII
EVIDENCE

Chapter 92
WITNESSES, RECORDS, AND DOCUMENTS

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92.39 Evidence of individual’s claim against the state in suits between them.—In suits between the state and individuals, no claim for a credit shall be allowed upon trial, but such as shall appear to have been presented to the Chief Financial Officer for his or her examination, and by him or her disallowed in whole or in part, unless it shall be proved to the satisfaction of the court that the defendant is, at the time of the trial, in possession of vouchers not before in the defendant’s power to procure, and that the defendant was prevented from exhibiting a claim for such credit at the Chief Financial Officer’s office by unavoidable accident.

History.—s. 4, Feb. 10, 1837; RS 1122; GS 1540; RGS 2740; CGL 4412; s. 517, ch. 95-147; s. 108, ch. 2003-261.

Note.—Former s. 90.22.

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Amendments to 92.39

Annotations, Discussions, Cases:

Cases Citing Statute 92.39

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Fla. Exp. Tobacco v. Dept. of Revenue, 510 So. 2d 936 (Fla. 1st DCA 1987).

Cited 20 times | Published | Florida 1st District Court of Appeal

...with a properly executed voucher authorizing payment. (Emphasis added.) [4] Appellants have not questioned the court's requirement that they seek a refund from the Comptroller under section 215.26 before proceeding with the circuit court action. See section 92.39, Florida Statutes (1979); Florida Livestock Board v....

...the Tax Court or paying the deficiency and filing a claim for refund and contesting the denial of such claim in the District Court. [23] Compare the discussion of this subject at 1 Fla. State & Local Taxes, paragraph 10.04[5][6] (Fla.Bar 1984). [24] Section 92.39, Florida Statutes (1979), remains on the statute books and still requires evidence of the denial of a refund by the Comptroller as a condition of maintaining a court action....

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