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The Florida Senate

2004 Florida Statutes

SECTION 07
Beer distributors' collection credit.
Section 563.07, Florida Statutes 2004

563.07  Beer distributors' collection credit.--For the purpose of allowing credit to licensed distributors of malt beverages or beer for keeping prescribed records, furnishing bond, and properly accounting for and remitting taxes due to the state, such licensed distributors shall be allowed 2.5 percent of the amount of the tax due, accounted for, and remitted to the division, in the form of a deduction from such remittance. However, no allowance may be granted or permitted when the tax is delinquent at the time of payment.

History.--s. 3, ch. 72-230; s. 13, ch. 83-349.

Note.--Former s. 561.46(10).