Copper Chimney, Inc. v. Dept. of Revenue

CourtDistrict Court of Appeal of Florida
DecidedApril 26, 2017
Docket16-1549
StatusPublished

This text of Copper Chimney, Inc. v. Dept. of Revenue (Copper Chimney, Inc. v. Dept. of Revenue) is published on Counsel Stack Legal Research, covering District Court of Appeal of Florida primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Copper Chimney, Inc. v. Dept. of Revenue, (Fla. Ct. App. 2017).

Opinion

Third District Court of Appeal State of Florida

Opinion filed April 26, 2017. Not final until disposition of timely filed motion for rehearing.

________________

No. 3D16-1549 Lower Tribunal No. DOR-14-109-AAAC ________________

Copper Chimney, Inc., Appellant,

vs.

State of Florida Department of Revenue, Appellee.

An Appeal from the State of Florida Department of Revenue.

Kogan Prober, P.A., and Pavel Kogan (Ft. Lauderdale), for appellant.

Pamela Jo Bondi, Attorney General, and Ryann E. White (Tallahassee), Assistant Attorney General, for appellee.

Before LAGOA, SALTER, and LOGUE, JJ.

LOGUE, J.

Appellant, Copper Chimney, Inc., seeks review of the Department of

Revenue’s Final Order revoking its Certificate of Registration for failure to remit sales taxes collected from its customers. The appellant argues that his due process

rights were violated. “A quasi-judicial hearing generally meets basic due process

requirements if the parties are provided notice of the hearing and an opportunity to

be heard.” Jennings v. Dade Cty., 589 So. 2d 1337, 1340 (Fla. 3d DCA 1991).

Given our review of the record, and under the facts of this case, there was no

violation of the appellant’s due process rights.

Affirmed.

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Related

Jennings v. Dade County
589 So. 2d 1337 (District Court of Appeal of Florida, 1991)

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Bluebook (online)
Copper Chimney, Inc. v. Dept. of Revenue, Counsel Stack Legal Research, https://law.counselstack.com/opinion/copper-chimney-inc-v-dept-of-revenue-fladistctapp-2017.