DEPT. OF REVENUE v. POTAMKIN DODGE, INC.

No. 83-720.

442 So.2d 287 (1983)

DEPARTMENT OF REVENUE, State of Florida, Appellant, v. POTAMKIN DODGE, INC., Chrysler Credit Corporation, and Abko Properties, Inc., f/k/a Chrysler Realty Corporation, Appellees.

District Court of Appeal of Florida, Third District.

November 29, 1983.


Attorney(s) appearing for the Case

Jim Smith, Atty. Gen., and Thomas L. Barnhart, Asst. Atty. Gen., for appellant.

Paige & Catlin and Kyle R. Saxon, Greenberg, Traurig, Askew, Hoffman, Lipoff & Quentel and Rudolph F. Aragon, Shutts & Bowen, Miami, and Gale Ciceric Payne, Fort Lauderdale, for appellees.

Before HUBBART, NESBITT and JORGENSON, JJ.


PER CURIAM.

We affirm the decision of the trial court that the Department of Revenue is a general creditor and may take only a pro rata share of the purchase money deposited in the registry of the court. Section 212.15, Florida Statutes (1981), prescribes the method for obtaining a sales tax lien and states it is the duty of the state to do so when sales taxes are delinquent or otherwise in jeopardy. No lien attaches until a warrant is filed for the taxes due. §...

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