Florida Statutes
Part I - Motor Fuels (Ss. 206.01-206.64)
206.21 - Trial of issues interposed by defense; sale, etc.


(1) Should any person appear at the hearing provided for in s. 206.205 and claim the things seized and interpose any defense to the affidavit mentioned in said section, the circuit judge shall determine whether the evidence adduced proves beyond a reasonable doubt that such things are forfeited and make his or her written order accordingly. If the judge shall determine in the affirmative, such things shall be sold by the sheriff in the same manner and upon the same terms and conditions as provided in s. 206.205, but if the judge shall determine in the negative respecting all or any of such things, the part not forfeited shall be returned to the person legally entitled thereto.
(2) The hearing before the circuit judge shall be informal, and he or she may make all rules and orders to carry this section into effect. The sheriff may call upon the state attorney to assist him or her in preparing the affidavit herein mentioned and represent the sheriff at the hearing before the circuit judge, and in taking and perfecting any appeal from the final decision of the circuit judge.
(3) The state, the sheriff, or the claimant who is dissatisfied with the decision may appeal from the final decision of the court to the appropriate district court of appeal in the same manner and within the time as appeals in chancery are taken under the Florida Rules of Appellate Procedure, and upon such appeal being entered such circuit judge shall cause to be reduced to writing and authenticate with the judge’s signature all oral evidence considered by the judge upon such hearing, and the same shall be filed with the papers in the case and thereby become a part of the record proper.
(4) If authorized by the State Constitution, appeal may be taken to the Supreme Court. No appeal taken by any party shall operate as a supersedeas, but such things shall remain in the custody of the sheriff pending such appeal and to abide the final decision of the appellate court.
History.—s. 16, ch. 16082, 1933; CGL 1936 Supp. 1167(77); s. 20, ch. 63-559; s. 1, ch. 70-995; s. 20, ch. 73-334; s. 1070, ch. 95-147.
Note.—Former s. 207.28.

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.