PocketLaw | Florida Statutes | Motor Fuels (Ss. 206.01-206.64)

Motor Fuels (Ss. 206.01-206.64)

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Definitions.

Application for license; temporary license; terminal suppliers, importers, exporters, blenders, biodiesel manufacturers, and wholesalers.

Licensing of terminal suppliers, importers, exporters, and wholesalers.

License number and cards; penalties.

Bond required of licensed terminal supplier, importer, exporter, or wholesaler.

Estimate of amount of fuel taxes due and unpaid.

Suits for collection of unpaid taxes.

Reports from persons who do not purchase tax-free motor fuel.

Reports from carriers transporting motor fuel or similar products.

Section
206.021

Application for license; carriers.

Section
206.022

Application for license; terminal operators.

Section
206.025

Application by person whose license has been canceled; procedure.

Section
206.026

Certain persons prohibited from holding a terminal supplier, importer, exporter, blender, carrier, terminal operator, or wholesaler license; suspension and revocation.

Section
206.027

Licenses not assignable.

Section
206.028

Costs of investigation; department to charge applicants; contracts with private companies authorized.

Section
206.045

Licensing period.

Section
206.051

Importer and exporter; credit authorization and bonding requirements.

Section
206.052

Export of tax-free fuels.

Section
206.054

Payment of taxes by importers.

Section
206.055

Departmental powers; cancellation of licenses; surrender of bond; interstate enforcement agreements.

Section
206.075

Department’s warrant for collection of unpaid taxes.

Section
206.095

Reports from terminal operators.

Section
206.0261

Retaining all or portion of tax reduction amount or interference with tax reduction benefit prohibited.

Reports to be filed whether taxes due or not.

Penalties.

Retention of records; all persons that purchase, import, export, use, sell, or store motor fuel.

Refund or credit of taxes erroneously paid or illegally collected.

Inspection of records; audits; hearings; forms; rules and regulations.

Fuel taxes a lien on property.

Officer selling property.

Department to furnish certificates of liens.

Discontinuance or transfer of business; liability of tax, procedure; penalty for violation.

Transportation of motor fuel over public highways.

Trial of issues interposed by defense; sale, etc.

Restraining and enjoining violations.

Tax; must be stated separately.

Department and agents may make arrests, seize property, and execute warrants.

Method for collection of tax cumulative.

Records and files as public records.

Exchange of information among the states.

State taxes imposed on motor fuel.

Aviation gasoline exempt from excise tax; rocket fuel.

Terminal supplier, importer, exporter, blender, and wholesaler to report to department monthly; deduction.

Penalty and interest for failure to report on time; penalty and interest on tax deficiencies.

Payment of tax into State Treasury.

State Transportation Trust Fund.

Distribution of constitutional fuel tax pursuant to State Constitution.

Reports required of terminal suppliers, importers, exporters, blenders, and wholesalers.

Invoice to show whether or not tax paid; liability.

Unlawful use of tax collected; theft of state funds.

Department to make rules; powers.

County tax on motor fuel.

Municipal taxes, limited.

Certain sales to United States tax-exempt; rules and regulations.

Definitions; s. 206.64.

Refunds on fuel used for agricultural or commercial fishing purposes.

Section
206.175

Foreclosure of liens.

Section
206.199

Transportation of motor fuel by pipeline or marine vessel.

Section
206.204

Transportation of motor fuel by boats over the navigable waters of this state.

Section
206.205

Forfeiture of vehicles and boats illegally transporting or delivering motor fuel.

Section
206.215

Costs and expenses of proceedings.

Section
206.404

License requirements for retail dealers and resellers; penalty.

Section
206.413

Liability for tax; interstate agreement; penalties.

Section
206.414

Collection of certain taxes; prohibited credits and refunds.

Section
206.416

Change in state destination.

Section
206.485

Tracking system reporting requirements.

Section
206.605

Municipal tax on motor fuel.

Section
206.606

Distribution of certain proceeds.

Section
206.608

State Comprehensive Enhanced Transportation System Tax; deposit of proceeds; distribution.

Section
206.609

Transfer of funds to the Agricultural Emergency Eradication Trust Fund.

Section
206.625

Return of tax to municipalities, counties, and school districts.

Section
206.626

Refunds to ethanol dealers.