Department of Revenue v. Potamkin Dodge, Inc.

We affirm the decision of the trial court that the Department of Revenue is a general creditor and may take only a pro rata share of the purchase money deposited in the registry of the court. Section 212.-15, Florida Statutes (1981), prescribes the method for obtaining a sales tax lien and states it is the duty of the state to do so when sales taxes are delinquent or otherwise in jeopardy. No lien attaches until a warrant is filed for the taxes due. § 212.-15(4), Fla.Stat. (1981); General Motors Acceptance Corp. v. Tom Norton Motor Co., 366 So.2d 131 (Fla. 4th DCA 1979). The Department failed…