Florida Statutes
Chapter 207 - Tax on Operation of Commercial Motor Vehicles
207.012 - Estimate of Amount of Tax Due and Unpaid.


(1) Whenever any motor carrier neglects or refuses to make and file any report for any reporting period as required by this chapter or files an incorrect or fraudulent report, or is in default in the payment of any taxes and penalties thereon payable under this chapter, the department, after giving at least 10 days’ notice to the motor carrier, shall, from any information it may be able to obtain from its office or elsewhere, estimate the number of gallons of fuel with respect to which the motor carrier has become liable for taxes under this chapter and the amount of taxes due and payable thereon, to which sum shall be added the penalties and interest required under s. 207.007.
(2) In any action or proceeding for the collection of the tax and any penalties or interest imposed in connection therewith, an assessment by the department in the amount of the tax due and the interest or penalties due to the state shall constitute prima facie evidence of the claim of the state; and the burden of proof shall be upon the motor carrier to show that the assessment was incorrect or contrary to law.
History.—s. 2, ch. 80-415; s. 1, ch. 81-151.
Note.—Former s. 206.982.

Structure Florida Statutes

Florida Statutes

Title XIV - Taxation and Finance

Chapter 207 - Tax on Operation of Commercial Motor Vehicles

207.001 - Short Title.

207.002 - Definitions.

207.003 - Privilege Tax Levied.

207.004 - Registration of Motor Carriers; Identifying Devices; Fees; Renewals; Temporary Fuel-Use Permits and Driveaway Permits.

207.005 - Returns and Payment of Tax; Delinquencies; Calculation of Fuel Used During Operations in the State; Credit; Bond.

207.006 - Reports to Be Filed Regardless of Tax.

207.007 - Offenses; Penalties and Interest.

207.008 - Retention of Records by Motor Carrier.

207.011 - Inspection of Records; Hearings; Forms; Rules.

207.012 - Estimate of Amount of Tax Due and Unpaid.

207.013 - Suits for Collection of Unpaid Taxes, Penalties, and Interest.

207.014 - Departmental Warrant for Collection of Unpaid Taxes.

207.015 - Tax a Lien on Property.

207.016 - Officer’s Sale of Property or Franchise.

207.017 - Department to Furnish Certificate of Liens.

207.018 - Foreclosure of Liens.

207.019 - Discontinuance or Transfer of Business; Change of Address.

207.021 - Informal Conferences; Settlement or Compromise of Taxes, Penalties, or Interest.

207.022 - Restraining and Enjoining Violation.

207.023 - Authority to Inspect Vehicles, Make Arrests, Seize Property, and Execute Warrants.

207.024 - Cooperation of Other State Agencies in Administration of Law.

207.025 - Exchange of Information.

207.026 - Allocation of Tax.

207.0281 - Registration; Cooperative Reciprocal Agreements Between States.