(1) Every person hauling, transporting, or conveying motor fuel over any of the public highways of this state must, during the entire time he or she is so engaged, have in his or her possession an invoice or delivery ticket, bill of sale, or other record evidence showing the true name and address of the person from whom he or she has received the motor fuel, the number of gallons so originally received by him or her from said person, the true name and address, including state of destination, of every person to whom he or she has made deliveries of said motor fuel, and the number of gallons so delivered to each of said persons, and the destination address of the undelivered gallons. The person hauling, transporting, or conveying such motor fuel shall, at the request of any person required by law to inquire into or investigate said matters, produce and offer for inspection said invoice or delivery ticket, bill of sale, or record evidence. If the person fails to produce the invoice or delivery ticket, bill of sale, or record evidence, or if, when produced, it fails clearly to disclose said information, the same shall be prima facie evidence of a violation of this section.
(2) Any person engaged in the business activity of transporting fuel over public highways as a private or common carrier or for his or her own account shall maintain records disclosing all receipts and deliveries of fuel products enumerated in subsection (1). Records shall include terminal location or receiving point of origin, federal employer identification numbers of the fuel owner, the shipper and the consignee, the volume and type of fuel transported, the complete address of delivery destination, the date and time of pickup and delivery and, for all imports of untaxed fuel, the import authorization number required by this part.
(3) The provisions of this section shall not apply to vehicles transporting motor fuel not in excess of 200 gallons contained in the fuel tank of such vehicle provided for the carrying of motor fuel for propelling same, which motor fuel is to be used solely for the motive power of such vehicle, to vehicles transporting motor fuel in quantities of not more than 5 gallons for emergency purposes, or to motor fuel being transported by common carrier in railroad cars.
(4) Except as authorized by this chapter, it is unlawful for any person to transport or cause to be transported any taxable motor or diesel fuels, other than through bulk transfer, within this state, upon which the tax imposed by this part has not been paid, including all fuels removed from bulk storage through a loading rack.
(5) The department may authorize a licensed importer to transport untaxed fuel if all credit requirements set forth in s. 206.051 have been met.
(6) Transportation of fuel by common carrier from a point outside the state to a destination outside the state in interstate or foreign commerce shall not constitute a violation of this section.
(7) Any person who violates this section commits a first degree misdemeanor, punishable as provided in s. 775.082 or s. 775.083; and, in addition, the department may revoke or cancel the license of such person.
History.—s. 13, ch. 16082, 1933; CGL 1936 Supp. 1167(74), 7794(9); s. 1, ch. 70-995; s. 1067, ch. 95-147; s. 30, ch. 95-417.
Note.—Former s. 207.24.
Structure Florida Statutes
Title XIV - Taxation and Finance
Chapter 206 - Motor and Other Fuel Taxes
Part I - Motor Fuels (Ss. 206.01-206.64)
206.021 - Application for license; carriers.
206.022 - Application for license; terminal operators.
206.025 - Application by person whose license has been canceled; procedure.
206.027 - Licenses not assignable.
206.03 - Licensing of terminal suppliers, importers, exporters, and wholesalers.
206.04 - License number and cards; penalties.
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.
206.06 - 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.
206.13 - 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.
206.45 - 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.