Florida Statutes
Chapter 320 - Motor Vehicle Licenses
320.408 - Departmental Warrant for Collection of Unpaid Taxes and Penalties Due From Motor Carriers.


(1) Upon the determination of the amount of unpaid taxes and penalties due from a motor carrier, the department may issue a warrant, under its official seal, directed to the sheriff of any county of the state, commanding the sheriff to levy upon and sell the goods and chattels of such motor carrier found within the sheriff’s jurisdiction for the payment of the amount of such delinquency, with the added penalties and interest and the cost of executing the warrant and conducting the sale, and to return such warrant to the department and pay the department the money collected by virtue thereof. However, any surplus resulting from such sale after all payments of costs, penalties, and delinquent taxes have been made shall be returned to the defaulting motor carrier.
(2) The sheriff to whom any such warrant is directed shall proceed upon the same in the same manner as prescribed by law in respect to executions issued against goods and chattels upon judgment by the several circuit courts, except as otherwise provided in this chapter.
(3) In the event there is a contest or claim of any kind with reference to the property levied upon or the amount of taxes, costs, or penalties due, such contest or claim shall be tried in the circuit court in and for the county in which the warrant was executed, as nearly as may be in the same manner and means as such contest or claim would have been tried in such court had the warrant originally issued upon a judgment rendered by such court. The warrant issued as provided in this section shall constitute prima facie evidence of the amount of taxes, interest, and penalties due to the state by the motor carrier, and the burden of proof shall be upon the motor carrier to show that the amounts or penalties were incorrect.
(4) Nothing in this section shall be construed as forfeiting or waiving any rights to collect such taxes or penalties by an action upon any bonds that may be filed with the department under the provisions of this chapter or by suit or otherwise; in case such suit, action, or other proceeding is instituted for the collection of the tax, such suit, action, or other proceeding shall not be construed as waiving any other right herein provided. Any civil proceeding under this chapter shall not be construed as a waiver or as an estoppel in any criminal proceeding against a motor carrier under this chapter.
History.—s. 35, ch. 87-198; s. 364, ch. 95-148.

Structure Florida Statutes

Florida Statutes

Title XXIII - Motor Vehicles

Chapter 320 - Motor Vehicle Licenses

320.01 - Definitions, General.

320.0104 - Legislative Intent With Respect to Implementation of Chapter.

320.011 - Administration and Enforcement; Rules.

320.015 - Taxation of Mobile Homes.

320.02 - Registration Required; Application for Registration; Forms.

320.023 - Requests to Establish Voluntary Checkoff on Motor Vehicle Registration Application.

320.025 - Registration Certificate and License Plate or Decal Issued Under Fictitious Name; Application.

320.03 - Registration; Duties of Tax Collectors; International Registration Plan.

320.031 - Mailing of Registration Certificates, License Plates, and Validation Stickers.

320.04 - Registration Service Charge.

320.05 - Records of the Department; Inspection Procedure; Lists and Searches; Fees.

320.055 - Registration Periods; Renewal Periods.

320.06 - Registration Certificates, License Plates, and Validation Stickers Generally.

320.0601 - Lease and Rental Car Companies; Identification of Vehicles as For-Hire.

320.0605 - Certificate of Registration; Possession Required; Exception.

320.0607 - Replacement License Plates, Validation Decal, or Mobile Home Sticker.

320.0609 - Transfer and Exchange of Registration License Plates; Transfer Fee.

320.061 - Unlawful to Alter Motor Vehicle Registration Certificates, License Plates, Temporary License Plates, Mobile Home Stickers, or Validation Stickers or to Obscure License Plates; Penalty.

320.0655 - Permanent License Plates for Governmental Entities and Volunteer Fire Departments.

320.0657 - Permanent Registration; Fleet License Plates.

320.0659 - Permanent Registration of Trailer for Hire and Semitrailers.

320.07 - Expiration of Registration; Renewal Required; Penalties.

320.0705 - Semiannual Registration or Renewal for Certain Vehicles.

320.0706 - Display of License Plates on Trucks.

320.071 - Advance Registration Renewal; Procedures.

320.0715 - International Registration Plan; Motor Carrier Services; Permits; Retention of Records.

320.072 - Additional Fee Imposed on Certain Motor Vehicle Registration Transactions.

320.08 - License Taxes.

320.08001 - Electric Vehicles; License Tax.

320.0801 - Additional License Tax on Certain Vehicles.

320.08015 - License Tax Surcharge.

320.0802 - Surcharge on License Tax.

320.0803 - Moped License Plates.

320.08035 - Persons Who Have Disabilities; Reduced Dimension License Plate.

320.0804 - Surcharge on License Tax.

320.08046 - Juvenile Programs Surcharge on License Tax.

320.08047 - Voluntary Contribution for Organ and Tissue Donor Education.

320.08048 - Sample License Plates.

320.0805 - Personalized Prestige License Plates.

320.08053 - Establishment of Specialty License Plates.

320.08056 - Specialty License Plates.

320.08058 - Specialty License Plates.

320.08062 - Audits and Attestations Required; Annual Use Fees of Specialty License Plates.

320.08068 - Motorcycle Specialty License Plates.

320.0807 - Special License Plates for Governor and Federal and State Legislators.

320.081 - Collection and Distribution of Annual License Tax Imposed on the Following Type Units.

320.0815 - Mobile Homes and Recreational Vehicle-Type Units Required to Have Appropriate License Plates or Stickers.

320.0821 - Wrecker License Plates.

320.083 - Amateur Radio Operators; Special License Plates; Fees.

320.084 - Free Motor Vehicle License Plate to Certain Disabled Veterans.

320.0841 - Free Motor Vehicle License Plates to Members of Seminole and Miccosukee Indian Tribes.

320.0842 - Free Motor Vehicle License Plates to Veterans Who Use Wheelchairs.

320.0843 - License Plates for Persons With Disabilities Eligible for Permanent Disabled Parking Permits.

320.0845 - License Plates for Members of Paralyzed Veterans of America.

320.0846 - Free Motor Vehicle License Plates to Active Members of the Florida National Guard.

320.0847 - Mini Truck and Low-Speed Vehicle License Plates.

320.0848 - Persons Who Have Disabilities; Issuance of Disabled Parking Permits; Temporary Permits; Permits for Certain Providers of Transportation Services to Persons Who Have Disabilities.

320.086 - Ancient or Antique Motor Vehicles; Horseless Carriage, Antique, or Historical License Plates; Former Military Vehicles.

320.0863 - Custom Vehicles and Street Rods; Registration and License Plates.

320.087 - Intercity Buses Operated in Interstate Commerce; Tax.

320.0875 - Purple Heart Special Motorcycle License Plate.

320.089 - Veterans of the United States Armed Forces; Members of National Guard; Survivors of Pearl Harbor; Purple Heart Medal Recipients; Bronze Star Recipients; Active or Retired United States Armed Forces Reservists; Combat Infantry Badge, Combat...

320.0891 - u.s. Paratroopers License Plate.

320.0892 - Motor Vehicle License Plates for Recipients of the Silver Star, Distinguished Service Cross, Navy Cross, or Air Force Cross.

320.0893 - Motor Vehicle License Plates to Recipients of the Medal of Honor.

320.0894 - Motor Vehicle License Plates to Gold Star Family Members.

320.0898 - Emergency Service Special Registration Plates; Fee; Penalty.

320.091 - Vehicles Held in Trust; License Plates.

320.10 - Exemptions.

320.102 - Marine Boat Trailers Owned by Nonprofit Organizations; Exemptions.

320.105 - Golf Carts and Utility Vehicles; Exemption.

320.13 - Dealer and Manufacturer License Plates and Alternative Method of Registration.

320.131 - Temporary Tags.

320.1316 - Failure to Surrender Vehicle or Vessel.

320.1325 - Registration Required for the Temporarily Employed.

320.133 - Transporter License Plates.

320.14 - Fractional License Tax.

320.15 - Refund of License Tax.

320.17 - Classification of Vehicles and Mobile Homes and Assessment of License Tax by Department.

320.18 - Withholding Registration.

320.19 - Tax Lien; Enforcement.

320.20 - Disposition of License Tax Moneys.

320.203 - Disposition of Biennial License Tax Moneys.

320.23 - Taxes Declared Compensatory.

320.26 - Counterfeiting License Plates, Validation Stickers, Mobile Home Stickers, Cab Cards, Trip Permits, or Special Temporary Operational Permits Prohibited; Penalty.

320.261 - Attaching Registration License Plate Not Assigned Unlawful; Penalty.

320.27 - Motor Vehicle Dealers.

320.271 - Used Cars; Removal of Registration License Plates.

320.273 - Reinstatement of License of Motor Vehicle Dealers.

320.275 - Automobile Dealers Industry Advisory Board.

320.28 - Nonresident Dealers in Secondhand Motor Vehicles, Recreational Vehicles, or Mobile Homes.

320.30 - Penalty for Violating S. 320.28.

320.31 - Definitions Covering Ss. 320.28 and 320.30.

320.3201 - Legislative Intent.

320.3202 - Definitions.

320.3203 - Requirement for a Written Manufacturer/dealer Agreement; Area of Sales Responsibility.

320.3205 - Termination, Cancellation, and Nonrenewal of a Manufacturer/dealer Agreement.

320.3206 - Transfer of Ownership; Family Succession.

320.3207 - Warranty Obligations.

320.3208 - Inspection and Rejection by the Dealer.

320.3209 - Coercion of Dealer Prohibited.

320.3210 - Civil Dispute Resolution; Mediation; Relief.

320.3211 - Penalties.

320.37 - Registration Not to Apply to Nonresidents.

320.371 - Registration Not to Apply to Certain Manufacturers and Others.

320.38 - When Nonresident Exemption Not Allowed.

320.39 - Reciprocal Agreements for Nonresident Exemption.

320.405 - International Registration Plan; Inspection of Records; Hearings.

320.406 - Estimate of Amount of Tax Due and Unpaid.

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

320.408 - Departmental Warrant for Collection of Unpaid Taxes and Penalties Due From Motor Carriers.

320.409 - Tax Lien on Property.

320.411 - Officer’s Sale of Property or Franchise.

320.412 - Department to Furnish Certificate of Liens.

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

320.414 - Restraining and Enjoining Violation.

320.415 - Authority to Inspect Vehicles and Seize Property.

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

320.417 - Foreclosure of Liens.

320.51 - Farm Tractors and Farm Trailers Exempt.

320.525 - Port Vehicles and Equipment; Definition; Exemption.

320.535 - Airport Vehicles and Equipment; Definition; Exemption.

320.57 - Penalties for Violations of This Chapter.

320.571 - Failure of Person Charged With Misdemeanor Under This Chapter to Comply With Court-Ordered Directives; Suspension of License.

320.58 - License Inspectors; Powers, Appointment.

320.60 - Definitions for Ss. 320.61-320.70.

320.605 - Legislative Intent.

320.61 - Licenses Required of Motor Vehicle Manufacturers, Distributors, Importers, Etc.

320.615 - Agent for Service of Process.

320.62 - Licenses; Amount; Disposition of Proceeds.

320.63 - Application for License; Contents.

320.64 - Denial, Suspension, or Revocation of License; Grounds.

320.6403 - Distributor Agreements; Obligations of Manufacturer and Importer.

320.6405 - Franchise Agreements; Obligations of Manufacturer and Its Agent.

320.6407 - Recall Notices Under Franchise Agreements; Compensation.

320.641 - Discontinuations, Cancellations, Nonrenewals, Modifications, and Replacement of Franchise Agreements.

320.6412 - Franchise Termination Based on Fraud; Standard of Proof.

320.6415 - Changes in Plan or System of Distribution.

320.642 - Dealer Licenses in Areas Previously Served; Procedure.

320.643 - Transfer, Assignment, or Sale of Franchise Agreements.

320.644 - Change of Executive Management Control; Objection by Licensee; Procedure.

320.645 - Restriction Upon Ownership of Dealership by Licensee.

320.646 - Consumer Data Protection.

320.664 - Reinstatement of License.

320.67 - Inspection of Books or Other Documents of Licensee.

320.68 - Revocation of License Held by Firms or Corporations.

320.69 - Rules.

320.695 - Injunction.

320.696 - Warranty Responsibility.

320.697 - Civil Damages.

320.6975 - Procedures and Remedies Applicable to Distributor Agreements.

320.698 - Civil Fines; Procedure.

320.699 - Administrative Hearings and Adjudications; Procedure.

320.69915 - Severability.

320.6992 - Application.

320.70 - Penalties for Violation.

320.701 - Applicability of Ch. 84-69.

320.71 - Nonresident Motor Vehicle, Mobile Home, or Recreational Vehicle Dealer’s License.

320.77 - License Required of Mobile Home Dealers.

320.771 - License Required of Recreational Vehicle Dealers.

320.781 - Mobile Home and Recreational Vehicle Protection Trust Fund.

320.822 - Definitions; Ss. 320.822-320.862.

320.8225 - Mobile Home and Recreational Vehicle Manufacturer, Distributor, and Importer License.

320.823 - Establishment of Uniform Mobile Home Standards.

320.8231 - Establishment of Uniform Standards for Recreational Vehicle-Type Units and Park Trailers.

320.8232 - Establishment of Uniform Standards for Used Recreational Vehicles and Repair and Remodeling Code for Mobile Homes.

320.824 - Changes and Modifications of Standards.

320.8245 - Limitation of Alteration or Modification to Mobile Homes or Recreational Vehicles.

320.8249 - Mobile Home Installers License.

320.8251 - Mobile Home Installation Products; Product Approval.

320.8255 - Mobile Home Inspection.

320.827 - Label; Procedures for Issuance; Certification; Requirements.

320.8285 - Onsite Inspection.

320.830 - Reciprocity.

320.831 - Penalties.

320.832 - Legislative Intent.

320.8325 - Mobile Homes, Manufactured Homes, and Park Trailers; Uniform Installation Standards; Injunctions; Penalty.

320.833 - Retention, Destruction, and Reproduction of Records; Electronic Retention.

320.8335 - Disclosure of Manner Used in Determining Length of Mobile Homes.

320.834 - Purpose.

320.835 - Mobile Home and Recreational Vehicle Warranties.

320.836 - Presenting Warranty Claim.

320.837 - Warranty Service.

320.838 - Civil Action.

320.839 - Cumulative Remedies.

320.840 - Liquidated Damages.

320.861 - Investigations; Subpoenas and Other Process; Oaths; Rules.

320.862 - Revocation of License Held by Firms or Corporations.

320.865 - Maintenance of Records by the Department.

320.90 - Notification of Consumer’s Rights.

320.95 - Transactions by Electronic or Telephonic Means.