Florida Statutes
Part I - Motor Fuels (Ss. 206.01-206.64)
206.28 - Exchange of information among the states.


History.—s. 21, ch. 16082, 1933; CGL 1936 Supp. 1167(81); 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. 38, ch. 95-417.
Note.—Former s. 207.37.

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.