NATIONAL BRANDS TIRE v. DEPARTMENT OF REVENUE

No. 79-1288.

383 So.2d 257 (1980)

NATIONAL BRANDS TIRE COMPANY, INC., a Florida Corporation, Appellant, v. DEPARTMENT OF REVENUE, Consisting of Reubin O'd. Askew, a Governor of Florida, and Secretary of State of Florida, the Attorney General of Florida, the Comptroller of Florida, the Treasurer of Florida, the Commissioner of Education, and Harry L. Coe, Jr., Executive Director of the State of Florida, Department of Revenue, Appellees.

District Court of Appeal of Florida, Third District.

Rehearing Denied May 30, 1980.


Attorney(s) appearing for the Case

Ferrell & Ferrell and Milton M. Ferrell, Jr., Miami, for appellant.

Jim Smith, Atty. Gen., and Linda C. Procta, Asst. Atty. Gen., Tallahassee, for appellees.

Before HUBBART, SCHWARTZ and NESBITT, JJ.


SCHWARTZ, Judge.

The taxpayer appeals from a declaratory judgment interpreting Section 212.17(3), Florida Statutes (1967),1 as it applied to stipulated facts. We affirm.

At the time of the events, involved in this case,2 the statute provided:

A dealer who has paid the tax imposed by this chapter on tangible personal property may take credit in any return filed under the provisions of...

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