Fla. Stat. ch. 206 – Motor and Other Fuel Taxes | Midpage

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Florida Statutes

Chapter 206

Fla. Stat. ch. 206

Motor and Other Fuel Taxes

206.01Definitions 206.02Application for license; temporary license; terminal suppliers, importers, exporters, blenders, and wholesalers 206.021Application for license; carriers 206.022Application for license; terminal operators 206.025Application by person whose license has been canceled; procedure 206.026Certain persons prohibited from holding a terminal supplier, importer, exporter, blender, carrier, terminal operator, or wholesaler license; suspension and revocation 206.027Licenses not assignable 206.028Costs of investigation; department to charge applicants; contracts with private companies authorized 206.03Licensing of terminal suppliers, importers, exporters, and wholesalers 206.04License number and cards; penalties 206.045Licensing period; cost for license issuance 206.05Bond required of licensed terminal supplier, importer, exporter, or wholesaler 206.051Importer and exporter; credit authorization and bonding requirements 206.052Export of tax-free fuels 206.054Payment of taxes by importers 206.055Departmental powers; cancellation of licenses; surrender of bond; interstate enforcement agreements 206.06Estimate of amount of fuel taxes due and unpaid 206.07Suits for collection of unpaid taxes 206.075Department's warrant for collection of unpaid taxes 206.08Reports from persons who do not purchase tax-free motor fuel 206.09Reports from carriers transporting motor fuel or similar products 206.095Reports from terminal operators 206.10Reports to be filed whether taxes due or not 206.11Penalties 206.12Retention of records; all persons that purchase, import, export, use, sell, or store motor fuel 206.13Refund or credit of taxes erroneously paid or illegally collected 206.14Inspection of records; audits; hearings; forms; rules and regulations 206.15Fuel taxes a lien on property 206.16Officer selling property 206.17Department to furnish certificates of liens 206.175Foreclosure of liens 206.18Discontinuance or transfer of business; liability of tax, procedure; penalty for violation 206.199Transportation of motor fuel by pipeline or marine vessel 206.20Transportation of motor fuel over public highways 206.204Transportation of motor fuel by boats over the navigable waters of this state 206.205Forfeiture of vehicles and boats illegally transporting or delivering motor fuel 206.21Trial of issues interposed by defense; sale, etc 206.215Costs and expenses of proceedings 206.22Restraining and enjoining violations 206.23Tax; must be stated separately 206.24Department and agents may make arrests, seize property, and execute warrants 206.25Method for collection of tax cumulative 206.27Records and files as public records 206.28Exchange of information among the states 206.404License requirements for retail dealers and resellers; penalty 206.405Receipt for payment of license tax 206.406Disposition of license tax funds 206.41State taxes imposed on motor fuel 206.413Liability for tax; interstate agreement; penalties 206.414Collection of certain taxes; prohibited credits and refunds 206.416Change in state destination 206.42Aviation gasoline exempt from excise tax; rocket fuel 206.43Terminal supplier, importer, exporter, blender, and wholesaler to report to department monthly; deduction 206.435Remittance of unpaid tax by wholesalers, terminal suppliers, retail dealers, and former special fuel dealers having motor or taxable diesel fuel inventory 206.44Penalty and interest for failure to report on time; penalty and interest on tax deficiencies 206.45Payment of tax into State Treasury 206.46State Transportation Trust Fund 206.47Distribution of constitutional fuel tax pursuant to State Constitution 206.48Reports required of terminal suppliers, importers, exporters, blenders, and wholesalers 206.485Tracking system reporting requirements 206.49Invoice to show whether or not tax paid; liability 206.56Unlawful use of tax collected; theft of state funds 206.59Department to make rules; powers 206.60County tax on motor fuel 206.605Municipal tax on motor fuel 206.606Distribution of certain proceeds 206.608State Comprehensive Enhanced Transportation System Tax 206.61Municipal taxes, limited 206.609Transfer of funds to the Agricultural Emergency Eradication Trust Fund 206.62Certain sales to United States tax exempt; rules and regulations 206.625Return of tax to municipalities, counties, and school districts 206.626Refunds to ethanol dealers 206.63Definitions 206.64Refunds on fuel used for agricultural or commercial fishing purposes 206.85Purpose 206.86Definitions 206.87Levy of tax 206.872Liability for tax; interstate agreement 206.873Backup tax 206.8735Department authorized to inspect 206.874Exemptions 206.8741Dyeing and marking; notice requirements 206.8745Credits and refund claims 206.875Allocation of tax 206.877Motor vehicles fueled by liquefied petroleum gas or compressed natural gas; payment of annual decal fees in lieu of tax 206.879State and local alternative fuel user fee clearing trust funds; distribution 206.88Appropriation for expenses of administration 206.89Licenses; necessity; prerequisites; issuance; nonassignability 206.90Bond required of terminal suppliers, importers, and wholesalers 206.91Tax reports; computation and payment of tax 206.92Surrender of bond or license 206.93Penalty for failure to report and pay taxes promptly 206.94Department may estimate diesel fuels sold or used 206.945Settlement or compromise of tax, penalty, or interest 206.96Reports from Department of Highway Safety and Motor Vehicles 206.97Applicability of specified sections of part I 206.9815Definitions 206.9825Aviation fuel tax 206.9835Administration of tax 206.9837Disclosure of price 206.9845Distribution of proceeds 206.9855Refund to carriers 206.9865Commercial air carriers; registration; reporting 206.9875United States government exempt 206.9915Legislative intent and general provisions 206.9925Definitions 206.9931Administrative provisions 206.9935Taxes imposed 206.9941Exemptions 206.9942Refunds and credits 206.9943Pollutant tax license 206.9945Funds collected; disposition; department authority