By Mark Holcomb, Robert Goldman and French Brown (December 13, 2018, 12:17 PM EST) -- Florida voters approved Amendment 6 to the Florida Constitution in the November 2018 midterm election. Amendment 6 requires state court judges and administrative law judges to interpret state statutes and regulations de novo, or anew, without deferring to an administrative agency's interpretation of the law. This constitutional amendment ends the state's long-standing doctrine of judicial deference to agency interpretation of the law, which has figured prominently in the development of Florida tax law.[1] This article examines the history of Florida courts' deference to the Department of Revenue's interpretation of the tax laws and how Amendment 6 will alter the future development of those laws....