(1) Inspections must be performed in a reasonable manner consistent with the circumstances, but in no event is prior notice required. Inspectors may physically inspect, examine, or otherwise search any tank, reservoir, or other container that can or might be used for the production, storage, or transportation of fuel. Inspection may be made of any equipment used for, or in connection with, the production, storage, or transportation of fuel. Inspectors may demand to have produced for immediate inspection the documents and records required to be kept by a person transporting fuel in nonbulk quantities.
(2) Inspections may be conducted at any place at which fuel is, or may be, produced, stored, delivered, or blended, or at any site where evidence of activities regulated by this part may be discovered, including, but not limited to:
(a) Terminal facilities.
(b) Other fuel storage facilities, including, but not limited to, bulk storage and retail facilities.
(c) Any highway inspection site, either fixed or mobile, when designated as such.
(3) Inspectors may reasonably stop and detain any person or equipment transporting fuel in or through this state for the purpose of determining whether the person is operating in compliance with the provisions of this chapter and the rules adopted pursuant thereto. Detainment may continue for such time only as is necessary to determine whether the person is in compliance.
(4) Any person who refuses, for the purpose of evading tax, to allow an inspection, in addition to being liable for any other penalties imposed by this part, commits a felony of the third degree, punishable as provided in s. 775.082, s. 775.083, or s. 775.084.
History.—s. 74, ch. 95-417.
Structure Florida Statutes
Title XIV - Taxation and Finance
Chapter 206 - Motor and Other Fuel Taxes
Part II - Diesel Fuels (Ss. 206.85-206.97)
206.872 - Liability for tax; interstate agreement.
206.8735 - Department authorized to inspect.
206.8741 - Dyeing and marking; notice requirements.
206.8745 - Credits and refund claims.
206.88 - Appropriation for expenses of administration.
206.90 - Bond required of terminal suppliers, importers, and wholesalers.
206.91 - Tax reports; computation and payment of tax.
206.92 - Surrender of bond or license.
206.93 - Penalty for failure to report and pay taxes promptly.
206.94 - Department may estimate diesel fuels sold or used.
206.945 - Settlement or compromise of tax, penalty, or interest.
206.96 - Reports from Department of Highway Safety and Motor Vehicles.