PER CURIAM.
Affirmed. § 201.09(1), Fla. Stat. (1989); Fla. Admin. Code Rule 12B-4.053(29), 12B-4.054(1)(b), 12B-4.054(1)(c), 12B-4.054(1)(e); NCNB Nat'l Bank of Florida v. Florida Dep't of Revenue,
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