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DEPT. OF REVENUE v. FIRST UNION NAT. BK.

No. 70186.

513 So.2d 114 (1987)

DEPARTMENT OF REVENUE, Etc., et al., Appellants, v. FIRST UNION NATIONAL BANK OF FLORIDA, Etc., et al., Appellees.

Supreme Court of Florida.

September 24, 1987.

Attorney(s) appearing for the Case

Robert A. Butterworth, Atty. Gen., and Linda Lettera, Asst. Atty. Gen., Tallahassee, for appellants.

Joseph C. Jacobs, Thomas M. Ervin, Jr. and Stuart E. Goldberg, of Ervin, Varn, Jacobs, Odom & Kitchen, Tallahassee, for appellees.

Robert J. Winicki, of Mahoney, Adams, Milam, Surface & Grimsley, Jacksonville, for Barnett Banks of Florida, Inc., amicus curiae.

GRIMES, Justice.

This is an appeal from a decision of the First District Court of Appeal declaring invalid a portion of part VII, chapter 220, Florida Statutes (1985). First Union National Bank v. Florida Department of Revenue, 502 So.2d 964 (Fla. 1st DCA 1987). Under the mandatory jurisdiction of article V, section 3(b)(1), Florida Constitution, we uphold the statute.

Appellees (banks) filed suit challenging the...

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