CopyPublished | Florida 2nd District Court of Appeal
...at 669-70. "[T]he Tax Act authorizes the Department of Revenue (DOR) 'to
compensate persons providing information' regarding the failure to pay taxes" and
"creates a mandatory administrative process when taxes are involved." Id. at 669
(quoting § 213.30(1), Fla....
CopyPublished | Florida 1st District Court of Appeal | 2013 WL 6097312, 2013 Fla. App. LEXIS 18520
...ue. They sought to hold Appellees accountable for this alleged failure under Florida’s False Claim Act (the FFCA). 1 Pursuant to the FFCA, Appel *669 lants sought to recover financially for this. Appellants did not seek to recover any monies under section 213.30, Florida Statutes (the Tax Act)....
...The trial court, however, found it lacked subject matter jurisdiction over this private action pursuing recovery for a failure to pay taxes. We agree with the trial court. Generally, the Tax Act authorizes the Department of Revenue (DOR) “to compensate persons providing information” regarding the failure to pay taxes. § 213.30(1), Fla....
...n the failure by another person to comply with the tax laws of this state. A person’s use of any other law to seek or obtain moneys for such failure is in derogation of this section and conflicts with the state’s duty to administer the tax laws. § 213.30(3), Fla....
...Applying the accepted construction canons here, the Tax Act precludes Appellants’ FFCA claim. First, the Legislature added the “sole means by which any person may seek or obtain any moneys” portion in 2002 — some eight years after the enactment of the more general FFCA. Compare § 213.30(3), Fla....
... for “the failure by another person to comply with the tax laws of this state.” The Legislature further expressed its intent by declaring it was “in derogation” and “conflict[ed] with the state’s duty to administer the tax laws.” See § 213.30(3), Fla....
