Nemeth and others filed a class action seeking refund of the vehicle impact fee assessed against them under section 320.072(I)(b), Florida Statutes (Supp. 1990). The trial court dismissed the case on grounds that Nemeth and others had failed to file a claim for refund as required by another statute. The Fourth District Court reversed on authority of the Supreme Court's 1994 opinion in Dept. of Revenue vs. Kuhnlein, 646 So. 2d 717 (Fla. 1994).