(1) The Secretary of Business and Professional Regulation may require a dealer who sells cigarettes within the state to remit by certified check or electronic funds transfer any tax imposed under s. 210.02.
(2) The Secretary of Business and Professional Regulation shall require for a period not to exceed 12 months that a dealer or agent, during the dealer’s or agent’s initial period of licensure or appointment, remit by certified check or electronic funds transfer any tax imposed under s. 210.02.
(3) The division shall adopt rules pursuant to ss. 120.536(1) and 120.54 to administer this section.
History.—s. 2, ch. 89-153; s. 26, ch. 89-356; s. 14, ch. 94-218; s. 1489, ch. 95-147; s. 2, ch. 2005-228.
Structure Florida Statutes
Title XIV - Taxation and Finance
Chapter 210 - Tax on Tobacco Products
Part I - Tax on Cigarettes (Ss. 210.01-210.22)
210.011 - Cigarette surcharge levied; collection.
210.02 - Cigarette tax imposed; collection.
210.021 - Payment of taxes by certified check or electronic funds transfer.
210.03 - Prohibition against levying of cigarette taxes by municipalities.
210.04 - Construction; exemptions; collection.
210.05 - Preparation and sale of stamps; discount.
210.06 - Affixation of stamps; presumption.
210.08 - Bond for payment of taxes.
210.09 - Records to be kept; reports to be made; examination.
210.095 - Mail order, Internet, and remote sales of tobacco products; age verification.
210.10 - General powers of the Division of Alcoholic Beverages and Tobacco.
210.11 - Refunds; sales of stamps and payment of tax.
210.12 - Seizures; forfeiture proceedings.
210.13 - Determination of tax on failure to file a return.
210.14 - Warrant for collection of taxes.
210.151 - Initial temporary cigarette permits.
210.16 - Revocation or suspension of permit.
210.161 - Examination of records.
210.18 - Penalties for tax evasion; reports by sheriffs.
210.1801 - Exempt cigarettes for members of recognized Indian tribes.
210.19 - Records to be kept by division.
210.20 - Employees and assistants; distribution of funds.
210.201 - H. Lee Moffitt Cancer Center and Research Institute facilities; establishment; funding.