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Part I - Motor Fuels (Ss. 206.01-206.64)
206.01 - Definitions. - (1) “Department” means the Department of Revenue. (2) “Refinery” means...
206.02 - Application for license; temporary license; terminal suppliers, importers, exporters, blenders, biodiesel manufacturers, and wholesalers. - (1) It is unlawful for any person to engage in...
206.021 - Application for license; carriers. - (1) It is unlawful for any person to engage in...
206.022 - Application for license; terminal operators. - (1) It is unlawful for any terminal operator to operate...
206.025 - Application by person whose license has been canceled; procedure. - History.—s. 2, ch. 16082, 1933; CGL 1936 Supp. 1167(63); s....
206.026 - Certain persons prohibited from holding a terminal supplier, importer, exporter, blender, carrier, terminal operator, or wholesaler license; suspension and revocation. - (1) No corporation, except a publicly held corporation regularly traded...
206.0261 - Retaining all or portion of tax reduction amount or interference with tax reduction benefit prohibited. - History.—s. 7, ch. 2004-73.
206.027 - Licenses not assignable. - (1) No license granted under the provisions of this chapter...
206.028 - Costs of investigation; department to charge applicants; contracts with private companies authorized. - (1) The department may charge any anticipated costs incurred by...
206.03 - Licensing of terminal suppliers, importers, exporters, and wholesalers. - (1) The application in proper form having been accepted for...
206.04 - License number and cards; penalties. - History.—s. 2, ch. 16082, 1933; CGL 1936 Supp. 1167(63), 7794(5);...
206.045 - Licensing period. - History.—s. 29, ch. 96-323; s. 4, ch. 99-5; s. 13,...
206.05 - Bond required of licensed terminal supplier, importer, exporter, or wholesaler. - 1(1) Each terminal supplier, importer, exporter, or wholesaler, except a...
206.051 - Importer and exporter; credit authorization and bonding requirements. - (1) Prior to being licensed, an importer must establish credit...
206.052 - Export of tax-free fuels. - (1) A licensed exporter may purchase from a terminal supplier...
206.054 - Payment of taxes by importers. - (1) Except as otherwise provided in this part, the taxes...
206.055 - Departmental powers; cancellation of licenses; surrender of bond; interstate enforcement agreements. - (1) If a terminal supplier, importer, exporter, or wholesaler at...
206.06 - Estimate of amount of fuel taxes due and unpaid. - (1) Whenever any terminal supplier, importer, exporter, or wholesaler neglects...
206.07 - Suits for collection of unpaid taxes. - (1) Upon demand of the department, the Department of Legal...
206.075 - Department’s warrant for collection of unpaid taxes. - (1) Upon the determination and assessment of the amount of...
206.08 - Reports from persons who do not purchase tax-free motor fuel. - (1) Every person purchasing or otherwise acquiring motor fuel in...
206.09 - Reports from carriers transporting motor fuel or similar products. - (1) Every railroad company, pipeline company, water transportation company, private...
206.095 - Reports from terminal operators. - (1) Every terminal operator who stores, handles, or transfers motor...
206.10 - Reports to be filed whether taxes due or not. - History.—s. 17, ch. 16082, 1933; CGL 1936 Supp. 1167(78); s....
206.11 - Penalties. - (1) Any false or fraudulent statement or report submitted under...
206.12 - Retention of records; all persons that purchase, import, export, use, sell, or store motor fuel. - (1) Each person shall maintain and keep such record of...
206.13 - Refund or credit of taxes erroneously paid or illegally collected. - History.—s. 1, ch. 70-995; s. 39, ch. 71-355; s. 93,...
206.14 - Inspection of records; audits; hearings; forms; rules and regulations. - (1) The department shall have the authority to prescribe all...
206.15 - Fuel taxes a lien on property. - History.—s. 10, ch. 16082, 1933; CGL 1936 Supp. 1167(71); s....
206.16 - Officer selling property. - (1) No sheriff, receiver, assignee, general or special magistrate, or...
206.17 - Department to furnish certificates of liens. - History.—s. 10, ch. 16082, 1933; CGL 1936 Supp. 1167(71); s....
206.175 - Foreclosure of liens. - History.—s. 10, ch. 16082, 1933; CGL 1936 Supp. 1167(71); s....
206.18 - Discontinuance or transfer of business; liability of tax, procedure; penalty for violation. - (1) Whenever a person ceases to engage in business as...
206.199 - Transportation of motor fuel by pipeline or marine vessel. - (1) Every person engaged in the business of transporting motor...
206.20 - Transportation of motor fuel over public highways. - (1) Every person hauling, transporting, or conveying motor fuel over...
206.204 - Transportation of motor fuel by boats over the navigable waters of this state. - (1) Every person hauling, transporting, or conveying motor fuel over...
206.205 - Forfeiture of vehicles and boats illegally transporting or delivering motor fuel. - (1) The right of property in and to all conveyances,...
206.21 - Trial of issues interposed by defense; sale, etc. - (1) Should any person appear at the hearing provided for...
206.215 - Costs and expenses of proceedings. - (1) For the performance of the duties required of the...
206.22 - Restraining and enjoining violations. - History.—s. 19, ch. 16082, 1933; CGL 1936 Supp. 1167(80); s....
206.23 - Tax; must be stated separately. - (1) Any person engaged in selling motor fuel shall add...
206.24 - Department and agents may make arrests, seize property, and execute warrants. - (1) The department and its deputies, agents, and employees may...
206.25 - Method for collection of tax cumulative. - History.—s. 28, ch. 16082, 1933; CGL 1936 Supp. 1167(87); s....
206.27 - Records and files as public records. - (1) The records and files in the office of the...
206.28 - Exchange of information among the states. - History.—s. 21, ch. 16082, 1933; CGL 1936 Supp. 1167(81); s....
206.404 - License requirements for retail dealers and resellers; penalty. - (1)(a) It is unlawful to engage in the business of...
206.41 - State taxes imposed on motor fuel. - (1) The following taxes are imposed on motor fuel under...
206.413 - Liability for tax; interstate agreement; penalties. - (1) The person liable for payment of the taxes imposed...
206.414 - Collection of certain taxes; prohibited credits and refunds. - (1) Notwithstanding s. 206.41, which requires the collection of taxes...
206.416 - Change in state destination. - (1)(a) A terminal supplier or position holder may sell motor...
206.42 - Aviation gasoline exempt from excise tax; rocket fuel. - (1) Each and every dealer in aviation gasoline in the...
206.43 - Terminal supplier, importer, exporter, blender, and wholesaler to report to department monthly; deduction. - (1)(a) Taxes are due on the first day of the...
206.44 - Penalty and interest for failure to report on time; penalty and interest on tax deficiencies. - (1) If any person fails to make a report or...
206.45 - Payment of tax into State Treasury. - (1) All moneys collected pursuant to ss. 206.41(1)(a), (b), and...
206.46 - State Transportation Trust Fund. - (1) All moneys in the State Transportation Trust Fund, which...
206.47 - Distribution of constitutional fuel tax pursuant to State Constitution. - (1) The constitutional fuel tax shall be allocated among the...
206.48 - Reports required of terminal suppliers, importers, exporters, blenders, and wholesalers. - (1) Each terminal supplier, importer, blender, or wholesaler of motor...
206.485 - Tracking system reporting requirements. - (1) The information required for tracking movements of petroleum products...
206.49 - Invoice to show whether or not tax paid; liability. - (1) Each terminal supplier or importer, when selling to any...
206.56 - Unlawful use of tax collected; theft of state funds. - (1) Any person who knowingly obtains or uses, or endeavors...
206.59 - Department to make rules; powers. - (1) The department shall make rules and regulations, which shall...
206.60 - County tax on motor fuel. - (1) The proceeds of the county fuel tax imposed pursuant...
206.605 - Municipal tax on motor fuel. - (1) The proceeds of the municipal fuel tax imposed pursuant...
206.606 - Distribution of certain proceeds. - (1) Moneys collected pursuant to ss. 206.41(1)(g) and 206.87(1)(e) shall...
206.608 - State Comprehensive Enhanced Transportation System Tax; deposit of proceeds; distribution. - (1) 0.65 percent of the proceeds of the tax levied...
206.609 - Transfer of funds to the Agricultural Emergency Eradication Trust Fund. - (1) If the unobligated balance of the Agricultural Emergency Eradication...
206.61 - Municipal taxes, limited. - History.—s. 23, ch. 26718, 1951; s. 1, ch. 70-995; s....
206.62 - Certain sales to United States tax-exempt; rules and regulations. - (1) Every terminal supplier or importer of motor fuels shall...
206.625 - Return of tax to municipalities, counties, and school districts. - (1) Those portions of the county fuel tax imposed by...
206.626 - Refunds to ethanol dealers. - History.—s. 115, ch. 85-342; s. 68, ch. 95-417.
206.63 - Definitions; s. 206.64. - (1) “Agricultural purposes” shall be construed to mean motor fuel...
206.64 - Refunds on fuel used for agricultural or commercial fishing purposes. - History.—s. 2, ch. 28098, 1953; s. 2, ch. 29916, 1955;...
Part II - Diesel Fuels (Ss. 206.85-206.97)
206.85 - Purpose. - History.—s. 1, ch. 26718, 1951; s. 1, ch. 70-995. Note.—Former...
206.86 - Definitions. - (1) “Diesel fuel” means all petroleum distillates commonly known as...
206.87 - Levy of tax. - (1)(a) An excise tax of 4 cents per gallon is...
206.872 - Liability for tax; interstate agreement. - (1) Every position holder shall pay taxes on the removal...
206.873 - Backup tax. - (1) Any diesel fuel that contains a dye. (2) Any...
206.8735 - Department authorized to inspect. - (1) Inspections must be performed in a reasonable manner consistent...
206.874 - Exemptions. - (1) The provisions of this part requiring the payment of...
206.8741 - Dyeing and marking; notice requirements. - (1) The department shall adopt by rule dyeing and marking...
206.8745 - Credits and refund claims. - (1) Except as provided in subsections (2) and (7), any...
206.875 - Allocation of tax. - (1) All moneys derived from the taxes imposed by this...
206.88 - Appropriation for expenses of administration. - History.—s. 4, ch. 19446, 1939; CGL 1940 Supp. 1167(106); s....
206.90 - Bond required of terminal suppliers, importers, and wholesalers. - 1(1) Every terminal supplier, importer, or wholesaler, except a municipality,...
206.91 - Tax reports; computation and payment of tax. - (1) For the purpose of determining the amount of taxes...
206.92 - Surrender of bond or license. - (1) Upon receipt of a written request from any registrant...
206.93 - Penalty for failure to report and pay taxes promptly. - History.—s. 9, ch. 19446, 1939; CGL 1940 Supp. 1167(111); s....
206.94 - Department may estimate diesel fuels sold or used. - History.—s. 10, ch. 19446, 1939; CGL 1940 Supp. 1167(112); s....
206.945 - Settlement or compromise of tax, penalty, or interest. - History.—s. 8, ch. 81-178; s. 65, ch. 83-217; s. 94,...
206.96 - Reports from Department of Highway Safety and Motor Vehicles. - History.—s. 22, ch. 26718, 1951; s. 7, ch. 63-253; s....
206.97 - Applicability of specified sections of part I. - History.—s. 1, ch. 70-995; s. 7, ch. 75-286; s. 28,...
Part III - Aviation Fuel (Ss. 206.9815-206.9875)
206.9815 - Definitions. - (1) “Aviation fuel” means fuel for use in aircraft, and...
206.9825 - Aviation fuel tax. - (1)(a) Except as otherwise provided in this part, an excise...
206.9826 - Refund for certain air carriers. - History.—s. 28, ch. 2018-118.
206.9835 - Administration of tax. - History.—s. 2, ch. 85-348.
206.9837 - Disclosure of price. - History.—s. 1, ch. 88-296.
206.9845 - Distribution of proceeds. - History.—s. 2, ch. 85-348; s. 1, ch. 86-165; s. 111,...
206.9855 - Refund to carriers. - History.—s. 2, ch. 85-348.
206.9865 - Commercial air carriers; registration; reporting. - (1) A commercial air carrier which operates in Florida must...
206.9875 - United States government exempt. - History.—s. 82, ch. 87-99; s. 1089, ch. 95-147.
Part IV - Fuel and Other Pollutants (Ss. 206.9915-206.9945)
206.9915 - Legislative intent and general provisions. - (1) It is the legislative intent that the excise taxes...
206.9925 - Definitions. - (1) “Barrel” means 42 U.S. gallons at 60 °F. (2)...
206.9931 - Administrative provisions. - (1) Any person producing in, importing into, or causing to...
206.9935 - Taxes imposed. - (1) TAX FOR COASTAL PROTECTION.— (a)1. There is hereby levied...
206.9941 - Exemptions. - (1) The following items shall be exempt from the tax...
206.9942 - Refunds and credits. - (1) Any licensed terminal supplier, importer, exporter, producer, wholesaler, or...
206.9943 - Pollutant tax license. - (1) Any person who is not otherwise licensed pursuant to...
206.9945 - Funds collected; disposition; department authority. - (1) The department shall deposit all funds received and collected...
Part V - Natural Gas Fuel (Ss. 206.9951-206.998)
206.9951 - Definitions. - (1) “Motor fuel equivalent gallon” means the volume of natural...
206.9952 - Application for license as a natural gas fuel retailer. - (1) It is unlawful for any person to engage in...
206.9955 - Levy of natural gas fuel tax. - (1) The motor fuel equivalent gallon means the following for:...
206.996 - Monthly reports by natural gas fuel retailers; deductions. - (1) For the purpose of determining the amount of taxes...
206.9965 - Exemptions and refunds; natural gas fuel retailers. - (1) Exclusive use by the United States or its departments...
206.997 - State and local alternative fuel user fee clearing trust funds; distribution. - (1) Notwithstanding the provisions of s. 206.875, the revenues from...
206.998 - Applicability of specified sections of parts I and II. - History.—s. 13, ch. 2013-198; s. 19, ch. 2017-36.