Florida Statutes
Part I - Motor Fuels (Ss. 206.01-206.64)
206.215 - Costs and expenses of proceedings.


(1) For the performance of the duties required of the sheriff by the provisions of ss. 206.205 and 206.21 he or she shall receive the same fees provided by law for the arrest and return of persons charged with crime, including the same mileage and the actual cost of transporting such things, and all such fees and compensations shall be paid out of the proceeds of the sale.
(2) The clerks of the courts performing duties under the provisions aforesaid shall receive the same fees as prescribed by the general law for the performance of similar duties, and witnesses attending any investigation pursuant to subpoena shall receive the same mileage and per diem as if attending as a witness before the circuit court.
(3) All fees and costs provided for shall be paid from the proceeds of the sale, or if there be no sale or if the proceeds of such sale be insufficient to meet such fees and costs then such fees and costs shall be paid out of the Fuel Tax Collection Trust Fund or other funds available for the enforcement of the fuel tax laws by the department.
(4) In the event the proceeds of the sale are more than sufficient to pay all costs and fees attending the sale, then the surplus thereof shall be sent to the department to be disposed of as provided for the disposition of the taxes collected under the fuel tax laws of the state; provided, however, that any property seized under s. 206.205 against which there is existing a mortgage lien or retain title contract held by a person who has no knowledge that such property is being used for the purpose of illegally evading or avoiding the payment of the fuel taxes provided for under the laws of the state, then such seizure shall not invalidate such lien or retain title contract, but the same shall be paid out of any funds derived from a sale of said property, provided the retain titleholder or mortgagee shall within 30 days after seizure come into court and set up his or her claim to such retained title lien or mortgage.
History.—s. 16, ch. 16082, 1933; CGL 1936 Supp. 1167(77); s. 2, ch. 61-119; 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. 1071, ch. 95-147; s. 33, ch. 95-417; s. 12, ch. 2013-25.
Note.—Former s. 207.29.

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.