127 So. 3d 668
Fla. Dist. Ct. App.2013Background
- Relators allege Appellees failed to pay Florida documentary stamp taxes on mortgage note assignments and seek FFCA remedies for this.
- Trial court ruled it lacked subject matter jurisdiction to hear a private action for tax payment failure.
- Tax Act § 213.30 authorizes DOR to compensate informants and is the sole means to obtain money related to tax noncompliance.
- DOR administers compensation under Fla. Admin. Code rules, with discretion limited to up to 10% of delinquent taxes collected.
- FFCA permits private actions for false claims, records, or concealed tax obligations with civil penalties and potential trebled damages.
- Court harmonizes FFCA and Tax Act, concluding Tax Act controls and precludes FFCA recovery here.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Do the FFCA claims conflict with the Tax Act? | Stevens rely on FFCA for private recovery of moneys. | Tax Act provides the exclusive remedy for tax noncompliance. | Tax Act preempts FFCA in this context. |
Key Cases Cited
- Department of Revenue ex rel. Sherman v. Daly, 74 So.3d 165 (Fla. 1st DCA 2011) (statutory interpretation; harmonization of tax and non-tax schemes)
- Palm Beach Canvassing Bd. v. Harris, 772 So.2d 1273 (Fla. 2000) (statutory interpretation; coextensive operation of laws)
- McKendry v. State, 641 So.2d 45 (Fla. 1994) (specific statute controls over general statute)
- Adams v. Culver, 111 So.2d 665 (Fla.1959) (specific-vs-general statutes principle)