Florida Statutes
Title XIV - Taxation and Finance
Chapter 207 - Tax on Operation of Commercial Motor Vehicles

207.001 - Short Title. - History.—s. 2, ch. 80-415; s. 1, ch. 81-151; s. 101,...

207.002 - Definitions. - (1) “Commercial motor vehicle” means any vehicle not owned or...

207.003 - Privilege Tax Levied. - History.—s. 2, ch. 80-415; s. 1, ch. 81-151; s. 29,...

207.004 - Registration of Motor Carriers; Identifying Devices; Fees; Renewals; Temporary Fuel-Use Permits and Driveaway Permits. - (1)(a) No motor carrier shall operate or cause to be...

207.005 - Returns and Payment of Tax; Delinquencies; Calculation of Fuel Used During Operations in the State; Credit; Bond. - (1) The taxes levied under this chapter shall be due...

207.006 - Reports to Be Filed Regardless of Tax. - History.—s. 2, ch. 80-415; s. 1, ch. 81-151. Note.—Former s....

207.007 - Offenses; Penalties and Interest. - (1) If any motor carrier registered under this chapter fails...

207.008 - Retention of Records by Motor Carrier. - History.—s. 2, ch. 80-415; s. 1, ch. 81-151; s. 8,...

207.011 - Inspection of Records; Hearings; Forms; Rules. - (1) The department shall have the authority to prescribe all...

207.012 - Estimate of Amount of Tax Due and Unpaid. - (1) Whenever any motor carrier neglects or refuses to make...

207.013 - Suits for Collection of Unpaid Taxes, Penalties, and Interest. - History.—s. 2, ch. 80-415; s. 1, ch. 81-151; s. 10,...

207.014 - Departmental Warrant for Collection of Unpaid Taxes. - (1) Upon the determination of the amount of unpaid taxes...

207.015 - Tax a Lien on Property. - History.—s. 2, ch. 80-415; s. 1, ch. 81-151. Note.—Former s....

207.016 - Officer’s Sale of Property or Franchise. - (1) No sheriff, receiver, assignee, general or special magistrate, or...

207.017 - Department to Furnish Certificate of Liens. - History.—s. 2, ch. 80-415; s. 3, ch. 81-151. Note.—Former s....

207.018 - Foreclosure of Liens. - History.—s. 2, ch. 80-415; s. 3, ch. 81-151. Note.—Former s....

207.019 - Discontinuance or Transfer of Business; Change of Address. - (1) Whenever a person ceases to engage in business as...

207.021 - Informal Conferences; Settlement or Compromise of Taxes, Penalties, or Interest. - (1)(a) The department may establish informal conferences for the resolution...

207.022 - Restraining and Enjoining Violation. - History.—s. 2, ch. 80-415; s. 3, ch. 81-151; s. 1093,...

207.023 - Authority to Inspect Vehicles, Make Arrests, Seize Property, and Execute Warrants. - (1) As a part of their responsibility when inspecting commercial...

207.024 - Cooperation of Other State Agencies in Administration of Law. - History.—s. 4, ch. 81-151.

207.025 - Exchange of Information. - History.—s. 2, ch. 80-415; s. 5, ch. 81-151; s. 12,...

207.026 - Allocation of Tax. - History.—s. 2, ch. 80-415; s. 5, ch. 81-151; s. 106,...

207.0281 - Registration; Cooperative Reciprocal Agreements Between States. - (1) The Department of Highway Safety and Motor Vehicles may...