Opinion
No. 90-344.
May 17, 1991.
Appeal from an order of the Department of Revenue.
William C. Owen of Carlton, Fields, Ward, Emmanuel, Smith Cutler, Tallahassee, for appellants.
Robert A. Butterworth, Atty. Gen., and Lealand L. McCharen, Asst. Atty. Gen., Tallahassee, for appellee.
AFFIRMED on the authority of Barnett Bank of South Florida v. State, Department of Revenue, 571 So.2d 527 (Fla. 3d DCA 1990).
WIGGINTON, BARFIELD and WOLF, JJ., concur.