History.—s. 12, ch. 21946, 1943; s. 13, ch. 22645, 1945; s. 1, ch. 26320, 1949; s. 1, ch. 63-512; ss. 16, 35, ch. 69-106; s. 9, ch. 78-95; s. 10, ch. 87-86; s. 1097, ch. 95-147; s. 1, ch. 2016-190; s. 8, ch. 2016-220.
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.