District Court of Appeal of Florida December 29, 1978, No. JJ-364 (Exxon Corp. v. Lewis)

BOOTH, Judge.

This cause is before us on appeal from final agency action holding Exxon’s claims for severance tax refunds for the period March 1, 1974 through December 31, 1976 are barred under Florida Statute § 211.-06(2). The issue on appeal is whether Florida Statute § 211.06(2)1 applies and bars the claim (as contended by DOR) or whether Florida Statute § 215.