Florida Statutes
Part I - Motor Fuels (Ss. 206.01-206.64)
206.16 - Officer selling property.


(1) No sheriff, receiver, assignee, general or special magistrate, or other officer shall sell the property or franchise of any person for failure to pay fuel taxes, penalties, or interest without first filing with the department a statement containing the following information:
(a) The name of the plaintiff or party at whose instance or upon whose account the sale is made;
(b) The name of the person whose property or franchise is to be sold;
(c) The time and place of sale; and
(d) The nature of the property and the location of the same.

(2) The department, after receiving notice as aforesaid, shall furnish to the sheriff, receiver, trustee, assignee, general or special magistrate, or other officer having charge of the sale a certified copy or copies of all fuel taxes, penalties, and interest on file in the office of the department as liens against such person, and, in the event there are no such liens, a certificate showing that fact, which certified copies or copy of certificate shall be publicly read by such officer at and immediately before the sale of the property or franchise of such person.
History.—s. 10, ch. 16082, 1933; CGL 1936 Supp. 1167(71); s. 7, ch. 63-253; s. 5, ch. 65-371; s. 2, ch. 65-420; ss. 21, 35, ch. 69-106; s. 1, ch. 70-995; s. 25, ch. 95-417; s. 73, ch. 2004-11.
Note.—Former s. 207.19.

Structure Florida Statutes

Florida Statutes

Title XIV - Taxation and Finance

Chapter 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.

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.

206.41 - 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.