Florida StatutesChapter 206 MOTOR AND OTHER FUEL TAXES
- PART I MOTOR FUELS(ss. 206.01-206.64)
- 206.01 Definitions.
- 206.02 Application for license; temporary license; terminal suppliers, importers, exporters, blenders, biodiesel manufacturers, and wholesalers.
- 206.021 Application for license; carriers.
- 206.022 Application for license; terminal operators.
- 206.025 Application by person whose license has been canceled; procedure.
- 206.026 Certain persons prohibited from holding a terminal supplier, importer, exporter, blender, carrier, terminal operator, or wholesaler license; suspension and revocation.
- 206.0261 Retaining all or portion of tax reduction amount or interference with tax reduction benefit prohibited.
- 206.027 Licenses not assignable.
- 206.028 Costs of investigation; department to charge applicants; contracts with private companies authorized.
- 206.03 Licensing of terminal suppliers, importers, exporters, and wholesalers.
- 206.04 License number and cards; penalties.
- 206.045 Licensing period; cost for license issuance.
- 206.05 Bond required of licensed terminal supplier, importer, exporter, or wholesaler.
- 206.051 Importer and exporter; credit authorization and bonding requirements.
- 206.052 Export of tax-free fuels.
- 206.054 Payment of taxes by importers.
- 206.055 Departmental powers; cancellation of licenses; surrender of bond; interstate enforcement agreements.
- 206.06 Estimate of amount of fuel taxes due and unpaid.
- 206.07 Suits for collection of unpaid taxes.
- 206.075 Department’s warrant for collection of unpaid taxes.
- 206.08 Reports from persons who do not purchase tax-free motor fuel.
- 206.09 Reports from carriers transporting motor fuel or similar products.
- 206.095 Reports from terminal operators.
- 206.10 Reports to be filed whether taxes due or not.
- 206.11 Penalties.
- 206.12 Retention of records; all persons that purchase, import, export, use, sell, or store motor fuel.
- 206.13 Refund or credit of taxes erroneously paid or illegally collected.
- 206.14 Inspection of records; audits; hearings; forms; rules and regulations.
- 206.15 Fuel taxes a lien on property.
- 206.16 Officer selling property.
- 206.17 Department to furnish certificates of liens.
- 206.175 Foreclosure of liens.
- 206.18 Discontinuance or transfer of business; liability of tax, procedure; penalty for violation.
- 206.199 Transportation of motor fuel by pipeline or marine vessel.
- 206.20 Transportation of motor fuel over public highways.
- 206.204 Transportation of motor fuel by boats over the navigable waters of this state.
- 206.205 Forfeiture of vehicles and boats illegally transporting or delivering motor fuel.
- 206.21 Trial of issues interposed by defense; sale, etc.
- 206.215 Costs and expenses of proceedings.
- 206.22 Restraining and enjoining violations.
- 206.23 Tax; must be stated separately.
- 206.24 Department and agents may make arrests, seize property, and execute warrants.
- 206.25 Method for collection of tax cumulative.
- 206.27 Records and files as public records.
- 206.28 Exchange of information among the states.
- 206.404 License requirements for retail dealers and resellers; penalty.
- 206.405 Receipt for payment of license tax.
- 206.406 Disposition of license tax funds.
- 206.41 State taxes imposed on motor fuel.
- 206.413 Liability for tax; interstate agreement; penalties.
- 206.414 Collection of certain taxes; prohibited credits and refunds.
- 206.416 Change in state destination.
- 206.42 Aviation gasoline exempt from excise tax; rocket fuel.
- 206.43 Terminal supplier, importer, exporter, blender, and wholesaler to report to department monthly; deduction.
- 206.44 Penalty and interest for failure to report on time; penalty and interest on tax deficiencies.
- 206.45 Payment of tax into State Treasury.
- 206.46 State Transportation Trust Fund.
- 206.47 Distribution of constitutional fuel tax pursuant to State Constitution.
- 206.48 Reports required of terminal suppliers, importers, exporters, blenders, and wholesalers.
- 206.485 Tracking system reporting requirements.
- 206.49 Invoice to show whether or not tax paid; liability.
- 206.56 Unlawful use of tax collected; theft of state funds.
- 206.59 Department to make rules; powers.
- 206.60 County tax on motor fuel.
- 206.605 Municipal tax on motor fuel.
- 206.606 Distribution of certain proceeds.
- 206.608 State Comprehensive Enhanced Transportation System Tax; deposit of proceeds; distribution.
- 206.609 Transfer of funds to the Agricultural Emergency Eradication Trust Fund.
- 206.61 Municipal taxes, limited.
- 206.62 Certain sales to United States tax-exempt; rules and regulations.
- 206.625 Return of tax to municipalities, counties, and school districts.
- 206.626 Refunds to ethanol dealers.
- 206.63 Definitions; s. 206.64.
- 206.64 Refunds on fuel used for agricultural or commercial fishing purposes.
- PART II DIESEL FUELS(ss. 206.85-206.97)
- PART III AVIATION FUEL(ss. 206.9815-206.9875)
- PART IV FUEL AND OTHER POLLUTANTS(ss. 206.9915-206.9945)