CIRCLE CITGO, INC.
v.
DEPARTMENT OF REVENUE
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The Department of Revenue's decision was affirmed.
Circle Citgo, Inc. appealed a decision by the Department of Revenue.…
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FIRST DISTRICT COURT OF APPEAL
STATE OF FLORIDA
CIRCLE CITGO, INC., Appellant,
v.
DEPARTMENT OF REVENUE, Appellee.
No. 1D2025-3187
On appeal from the Department of Revenue. Mark S. Hamilton, General Counsel.
October 14, 2026
PER CURIAM.
AFFIRMED.
LEWIS, KELSEY, and TREADWELL, JJ., concur.
Not final until disposition of any timely and authorized motion under Fla. R. App. P. 9.330 or 9.331.
Jonathan W. Taylor, Joseph C. Moffa, and Jeanette E. Moffa of Moffa, Sutton, & Donnini, P.A., Fort Lauderdale, for Appellant.
Jacek P. Stramski, Special Counsel, Department of Revenue, Tallahassee, James Uthmeier, Attorney General, Tallahassee, and Kiran B. Joshi, Senior Assistant Attorney General, Orlando, for Appellee.
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