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VALDEZ v. DEPARTMENT OF REVENUE

No. 92-1770.

622 So.2d 62 (1993)

Jesus I. VALDEZ, Appellant, v. DEPARTMENT OF REVENUE, STATE of Florida, Appellee.

District Court of Appeal of Florida, First District.

July 19, 1993.

Attorney(s) appearing for the Case

Edward S. Schwartz, Philip M. Gerson, P.A., Miami, for appellant.

Robert A. Butterworth, Atty. Gen., Lisa M. Raleigh and Ralph R. Jaeger, Asst. Attys. Gen., Tallahassee, for appellee.

PER CURIAM.

We are called to evaluate the final order of the Department of Revenue sustaining a civil tax assessment against Jesus Valdez under the provisions of section 212.0505, Florida Statutes (1988), on the unlawful transportation of approximately 90 kilograms of cocaine. The issue raised is whether the Department erred in concluding that the exclusionary rule did not apply in the instant administrative proceedings challenging the tax assessment. Although the...

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