The Revenue Litigation Bureau, General Civil Litigation Division, of the Office of the Attorney General, pursuant to Section 20.21(4), Fla. Stat., primarily enforces and defends tax assessments issued by the Department of Revenue. In addition, this bureau represents the Department of Revenue in litigation involving claims for refunds of taxes. This representation is statewide and includes all state and federal jurisdictions.
The bureau’s representation of the Department of Revenue also includes ad valorem tax cases in conjunction with county property appraisers and tax collectors. This office monitors these cases and becomes directly involved whenever necessary or when the constitutionality of a statute is at issue.
The bureau is also involved in representing other state agencies in litigation pertaining to taxes or other related matters. This representation is assigned by the Office of the Attorney General. The bureau also advises the Attorney General on questions involving taxation.
For more information concerning this bureau, please call (850)414-3300.