T50! & oe he STATE OF FLORIDA DEPARTMENT OF REVENUE ’ Se mf) TALLAHASSEE, FLORIDA <6 “ Ly. “Oayfoy 18 | (rr NEapT Rage GULF CAPITAL CORPORATION ) . Hes Ve ) Petitioner, ) ) vs. ) DOR CASENO. 01-6-FOF ) DOAHCASENO. 01-0174 FSR-CHS | FLORIDA DEPARTMENT OF REVENUE, ) : ) , Respondent. ) : ) FINAL ORDER This cause came before the Department of Revenue for the purpose of issuing a final order. The Administrative Law Judge assigned by the Division of Administrative Hearings issued a Recommended Order dated July 5, 2001, sustaining in full the Department’s assessment. Petitioner timely filed exceptions to the Recommended Order, but Petitioner subsequently withdrew its exceptions by way of letter dated September 7, 2001. The Department filed no exceptions to the Recommended Order and there are no proposed substituted orders to consider. A copy of the Recommended Order is attached to this Final Order and is specifically incorporated by reference. The Department has jurisdiction of this cause. STATEMENT OF THE ISSUE The Department adopts and incorporates in this Final Order the Statement of the Issue presented in the Recommended Order. PRELIMINARY STATEMENT The Department adopts and incorporates in this Final Order the Preliminary Statement presented in the Recommended Order. FINDINGS OF FACT The Department adopts and incorporates in this Final Order the Findings of Fact set forth in the Recommended Order. CONCLUSIONS OF LAW The Department adopts and incorporates in this Final Order the Conclusions of Law set forth in the Recommended Order. Based on the foregoing, it is, ORDERED that Gulf Capital Corporation’s request for relief be denied in its entirety. DOR’s assessment, including all tax, interest and penalty is sustained in full. ENTERED in Tallahassee, Leon County, Florida this 25th day of September, ~ 2001. State of Florida DEPARTMENT OF REVENUE ZINGALE ‘ XE E CTOR I HEREBY CERTIFY that the foregoing FINAD-ORDER in GULF CAPITAL CORP. v. DEPARTMENT OF REVENUE, DOAH Case No. 01-0174, has been filed in the official records of the Florida Department of Revenue this Beh day of September, 2001. LANGS AGENCY CLERK Copies furnished to: Florence Snyder Rivas, Administrative Law Judge Division of Administrative Hearings The DeSoto Building 1230 Apalachee Parkway Tallahassee, Florida 32399-1550 Henry H. Raattama, Jr., Esquire Akerman, Senterfitt & Eidson, P.A. Sun Trust International Center One Southeast Third Avenue, 28th Floor Miami, Florida 33131-1714 ‘ Carrol Y. Cherry, Esquire Martha F. Barrera, Esquire Jarrell L. Murchison, Esquire Assistant Attorneys General Office of the Attorney General Tax Section, PL-01, The Capitol Tallahassee, Florida 32399-1050 J. Bruce Hoffmann, General Counsel John L. Bischof, Assistant General Counsel Florida Department of Revenue - P.O. Box 6668 Tallahassee, Florida 32314-6668 NOTICE OF RIGHT TO JUDICIAL REVIEW A party who is adversely affected by this Final Order is entitled to judicial review pursuant to Section 120.68, Florida Statutes. Review proceedings are governed by the , Florida Rules of Appellate Procedure. Such proceedings are commenced by filing one copy of a Notice of Appeal with the Agency Clerk of the Department of Revenue and a second copy, accompanied by filing fees prescribed by law, with the District Court of Appeal, First District, or with the District Court of Appeal in the appellate District where the party resides. The Notice of Appeal must be filed within 30 days of rendition of the order to be reviewed.

Docket for Case No: 01-000174

Orders for Case No: 01-000174