Fla. Stat. ch. 210 – Tax on Tobacco Products | Midpage

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Florida Statutes

Chapter 210

Fla. Stat. ch. 210

Tax on Tobacco Products

210.01Definitions 210.02Cigarette tax imposed; collection 210.021Payment of taxes by electronic funds transfer 210.03Prohibition against levying of cigarette taxes by municipalities 210.04Construction; exemptions; collection 210.05Preparation and sale of stamps; discount 210.06Affixation of stamps; presumption 210.07Metering machines 210.08Bond for payment of taxes 210.09Records to be kept; reports to be made; examination 210.10General powers of the Division of Alcoholic Beverages and Tobacco 210.11Refunds; sales of stamps and payment of tax 210.12Seizures; forfeiture proceedings 210.13Determination of tax on failure to file a return 210.14Warrant for collection of taxes 210.15Permits 210.151Initial temporary cigarette and other tobacco products permits 210.16Revocation or suspension of permit 210.1605Renewal of permit 210.161Examination of records 210.18Penalties for tax evasion; reports by sheriffs 210.19Records to be kept by division 210.20Employees and assistants; distribution of funds 210.22Declaration of legislative intent 210.201Cancer research facility at the University of South Florida; establishment; funding 210.25Definitions 210.30Tax on tobacco products 210.31Payment of taxes by electronic funds transfer 210.35Distributor's license required; application; out-of-state applicant 210.40License fees; surety bond; application for each place of business 210.405Initial temporary cigarette and other tobacco products permits 210.45Issuance, expiration, and display of licenses; license not transferable 210.50Revocation or suspension of license 210.51Renewal of permit 210.55Distributors; monthly returns 210.60Books, records, and invoices to be kept and preserved; inspection by agents of division 210.65Penalties for tax evasion 210.67Refunds 210.70Disposition of funds 210.75Administration