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The Florida Senate

2024 Florida Statutes

Title XIV TAXATION AND FINANCE
Chapter 206 MOTOR AND OTHER FUEL TAXES Entire Chapter
PART I
MOTOR FUELS
(ss. 206.01-206.64)
PART I

MOTOR FUELS

206.01
Definitions.
206.02
Application for license; temporary license; terminal suppliers, importers, exporters, blenders, biodiesel manufacturers, and wholesalers.
206.021
Application for license; carriers.
206.022
Application for license; terminal operators.
206.025
Application by person whose license has been canceled; procedure.
206.026
Certain persons prohibited from holding a terminal supplier, importer, exporter, blender, carrier, terminal operator, or wholesaler license; suspension and revocation.
206.0261
Retaining all or portion of tax reduction amount or interference with tax reduction benefit prohibited.
206.027
Licenses not assignable.
206.028
Costs of investigation; department to charge applicants; contracts with private companies authorized.
206.03
Licensing of terminal suppliers, importers, exporters, and wholesalers.
206.04
License number and cards; penalties.
206.045
Licensing period.
206.05
Bond required of licensed terminal supplier, importer, exporter, or wholesaler.
206.051
Importer and exporter; credit authorization and bonding requirements.
206.052
Export of tax-free fuels.
206.054
Payment of taxes by importers.
206.055
Departmental powers; cancellation of licenses; surrender of bond; interstate enforcement agreements.
206.06
Estimate of amount of fuel taxes due and unpaid.
206.07
Suits for collection of unpaid taxes.
206.075
Department’s warrant for collection of unpaid taxes.
206.08
Reports from persons who do not purchase tax-free motor fuel.
206.09
Reports from carriers transporting motor fuel or similar products.
206.095
Reports from terminal operators.
206.10
Reports to be filed whether taxes due or not.
206.11
Penalties.
206.12
Retention of records; all persons that purchase, import, export, use, sell, or store motor fuel.
206.13
Refund or credit of taxes erroneously paid or illegally collected.
206.14
Inspection of records; audits; hearings; forms; rules and regulations.
206.15
Fuel taxes a lien on property.
206.16
Officer selling property.
206.17
Department to furnish certificates of liens.
206.175
Foreclosure of liens.
206.18
Discontinuance or transfer of business; liability of tax, procedure; penalty for violation.
206.199
Transportation of motor fuel by pipeline or marine vessel.
206.20
Transportation of motor fuel over public highways.
206.204
Transportation of motor fuel by boats over the navigable waters of this state.
206.205
Forfeiture of vehicles and boats illegally transporting or delivering motor fuel.
206.21
Trial of issues interposed by defense; sale, etc.
206.215
Costs and expenses of proceedings.
206.22
Restraining and enjoining violations.
206.23
Tax; must be stated separately.
206.24
Department and agents may make arrests, seize property, and execute warrants.
206.25
Method for collection of tax cumulative.
206.27
Records and files as public records.
206.28
Exchange of information among the states.
206.404
License requirements for retail dealers and resellers; penalty.
206.41
State taxes imposed on motor fuel.
206.413
Liability for tax; interstate agreement; penalties.
206.414
Collection of certain taxes; prohibited credits and refunds.
206.416
Change in state destination.
206.42
Aviation gasoline exempt from excise tax; rocket fuel.
206.43
Terminal supplier, importer, exporter, blender, and wholesaler to report to department monthly; deduction.
206.44
Penalty and interest for failure to report on time; penalty and interest on tax deficiencies.
206.45
Payment of tax into State Treasury.
206.46
State Transportation Trust Fund.
206.47
Distribution of constitutional fuel tax pursuant to State Constitution.
206.48
Reports required of terminal suppliers, importers, exporters, blenders, and wholesalers.
206.485
Tracking system reporting requirements.
206.49
Invoice to show whether or not tax paid; liability.
206.56
Unlawful use of tax collected; theft of state funds.
206.59
Department to make rules; powers.
206.60
County tax on motor fuel.
206.605
Municipal tax on motor fuel.
206.606
Distribution of certain proceeds.
206.608
State Comprehensive Enhanced Transportation System Tax; deposit of proceeds; distribution.
206.609
Transfer of funds to the Agricultural Emergency Eradication Trust Fund.
206.61
Municipal taxes, limited.
206.62
Certain sales to United States tax-exempt; rules and regulations.
206.625
Return of tax to municipalities, counties, and school districts.
206.626
Refunds to ethanol dealers.
206.63
Definitions; s. 206.64.
206.64
Refunds on fuel used for agricultural or commercial fishing purposes.