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2020 Florida Statutes
PART I
TAX ON CIGARETTES
(ss. 210.01-210.22)
TAX ON CIGARETTES
(ss. 210.01-210.22)
TAX ON CIGARETTES
210.01
Definitions.
210.011
Cigarette surcharge levied; collection.
210.02
Cigarette tax imposed; collection.
210.021
Payment of taxes by certified check or electronic funds transfer.
210.03
Prohibition against levying of cigarette taxes by municipalities.
210.04
Construction; exemptions; collection.
210.05
Preparation and sale of stamps; discount.
210.06
Affixation of stamps; presumption.
210.07
Machines.
210.08
Bond for payment of taxes.
210.085
Transactions only with permitted manufacturers, importers, distributing agents, dealers, and retail dealers.
210.09
Records to be kept; reports to be made; examination.
210.095
Mail order, Internet, and remote sales of tobacco products; age verification.
210.10
General powers of the Division of Alcoholic Beverages and Tobacco.
210.11
Refunds; sales of stamps and payment of tax.
210.12
Seizures; forfeiture proceedings.
210.13
Determination of tax on failure to file a return.
210.14
Warrant for collection of taxes.
210.15
Permits.
210.151
Initial temporary cigarette permits.
210.16
Revocation or suspension of permit.
210.1605
Renewal of permit.
210.161
Examination of records.
210.18
Penalties for tax evasion; reports by sheriffs.
210.1801
Exempt cigarettes for members of recognized Indian tribes.
210.181
Civil penalties.
210.185
Prohibition on sale or distribution of cigarettes; criminal penalties; administrative sanctions; applicability.
210.19
Records to be kept by division.
210.20
Employees and assistants; distribution of funds.
210.201
H. Lee Moffitt Cancer Center and Research Institute facilities; establishment; funding.
210.205
Cigarette tax distribution reporting.
210.22
Declaration of legislative intent.