
    Manuel BLANCO, d/b/a Blanco’s Fuel Oil, Appellant, v. DEPARTMENT OF REVENUE, the State of Florida, Appellee.
    No. 79-1430.
    District Court of Appeal of Florida, Second District.
    June 27, 1980.
    Alan F. Gonzalez of Gonzalez & Sca-glione, Tampa, for appellant.
    Linda C. Procta, Asst. Atty. Gen., Tallahassee, for appellee.
   PER CURIAM.

Affirmed on the authority of Belcher Oil Co. v. State, Department of Revenue, 382 So.2d 793 (Fla. 1st DCA 1980).

BOARDMAN, Acting C. J., SCHEB, J., and HENSLEY, ROBERT E., Associate Judge, concur.  