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PIONEER OIL CO., INC. v. STATE, ETC.

No. OO-308.

381 So.2d 263 (1980)

PIONEER OIL COMPANY, INC., Appellant, v. STATE of Florida, DEPARTMENT OF REVENUE, Appellee.

District Court of Appeal of Florida, First District.

Rehearing Denied March 27, 1980.

Attorney(s) appearing for the Case

Patricia A. Petruff of Dye, Cleary, Scott & Deitrich, P.A., Bradenton, and Kenneth G. Oertel of Oertel & Laramore, P.A., Tallahassee, for appellant.

Jim Smith, Atty. Gen., William D. Townsend, Asst. Atty. Gen., for appellee.

PER CURIAM.

Pioneer, a licensed dealer of fuels, appeals an administrative order requiring it to pay taxes with penalties and interest on certain of its sales of special fuel. Pioneer challenges the Department of Revenue Rule 12B-5.03, urging that the rule imposes a tax for failure to keep records and that such a tax exceeds the Department of Revenue's authority. Pioneer further contends that the hearing officer erred in finding that Pioneer's invoices did not reflect...

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