FORD MOTOR CREDIT CO. v. DEPT. OF REV., STATE

No. 87-2036.

537 So.2d 1011 (1988)

FORD MOTOR CREDIT COMPANY, Appellant, v. DEPARTMENT OF REVENUE, STATE OF FLORIDA, Appellee.

District Court of Appeal of Florida, First District.

Rehearing Denied October 12, 1988.


Attorney(s) appearing for the Case

James E. Tribble, of Blackwell, Walker, Fascell & Hoehl, Miami, for appellant.

Jeffrey M. Dikman and J.C. O'Steen, Asst. Attys. Gen., for appellee.


WENTWORTH, Judge.

Appellant seeks review of a final agency order holding that appellant owes specific amounts for underpaid intangible taxes, penalties, and interest for the years 1980-1982. We find that Chapter 199, Florida Statutes, the Intangible Personal Property Tax Act, as applied to appellant, does not violate the commerce clause of the United States Constitution, and we affirm the order appealed.

Ford Motor Credit Company (FMCC) is a Delaware corporation...

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