(1) 0.65 percent of the proceeds of the tax levied pursuant to s. 206.41(1)(f) shall be transferred to the Agricultural Emergency Eradication Trust Fund.
(2) The remaining proceeds of the tax levied pursuant to s. 206.41(1)(f) and all of the proceeds from the tax imposed by s. 206.87(1)(d) shall be transferred into the State Transportation Trust Fund, and may be used only for projects in the adopted work program in the district in which the tax proceeds are collected and, to the maximum extent feasible, such moneys shall be programmed for use in the county where collected. However, no revenue from the taxes imposed pursuant to ss. 206.41(1)(f) and 206.87(1)(d) in a county shall be expended unless the projects funded with such revenues have been included in the work program adopted pursuant to s. 339.135.
History.—s. 84, ch. 85-180; s. 34, ch. 86-152; s. 30, ch. 86-243; s. 72, ch. 87-99; s. 91, ch. 90-136; s. 19, ch. 91-112; s. 10, ch. 92-184; s. 9, ch. 94-146; ss. 961, 962, ch. 95-148; ss. 62, 63, 64, ch. 95-417; s. 28, ch. 96-323; ss. 4, 5, ch. 98-114; ss. 50, 72, ch. 2010-153; s. 7, ch. 2011-4; s. 52, ch. 2011-47; s. 1, ch. 2013-16; s. 5, ch. 2021-186.
Note.—Former s. 336.026.
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.