The Secretary of Business and Professional Regulation may require a dealer who sells cigarettes within the state to remit by electronic funds transfer any tax imposed under s. 210.02 if the taxpayer is subject to the tax and if the total of such taxes he or she paid in the prior year amounted to $50,000 or more.

History.--s. 2, ch. 89-153; s. 26, ch. 89-356; s. 14, ch. 94-218; s. 1489, ch. 95-147.