(1) All moneys derived from the taxes imposed by this part shall be paid into the State Treasury by the department for deposit in the Fuel Tax Collection Trust Fund, from which the following transfers shall be made: After withholding $10,000 from the proceeds of 4 cents of such tax, to be used as a revolving cash balance, all other moneys shall be transferred in the same manner and for the same purpose as provided by law for allocation of the taxes levied in part I, including deduction of the service charges provided for in s. 215.20 and the administrative costs incurred by the department in collecting, administering, enforcing, and distributing the tax, which administrative costs may not exceed 2 percent of collections.
(2) It is the intent of the Legislature that this section be construed to provide for the distribution of the appropriate portion of the diesel fuels tax imposed by this part, in the same manner as provided by ss. 206.41, 206.45, 206.60, 206.605, 206.606, 206.608, and 206.625.
History.—s. 3, ch. 19446, 1939; CGL 1940 Supp. 1167(105); s. 1, ch. 20554, 1941; s. 4, ch. 26718, 1951; s. 4, 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. 5, ch. 70-342; s. 1, ch. 70-995; s. 6, ch. 75-286; s. 100, ch. 81-259; s. 25, ch. 83-3; s. 5, ch. 83-339; s. 3, ch. 85-164; s. 40, ch. 87-6; s. 45, ch. 87-548; s. 109, ch. 91-112; s. 4, ch. 94-146; ss. 78, 79, ch. 95-417.
Note.—Former s. 209.03.
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.