25 chapters · 1,176 sections in this title.
Fla. Stat. § 206.42 Aviation gasoline exempt from excise tax; rocket fuel
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(1) Each and every dealer in aviation gasoline in the state by whatever name designated who purchases from any terminal supplier, importer, or wholesaler, and sells, aviation gasoline (A.S.T.M. specification D-910 or current specification), of such quality not adapted for use in …
Fla. Stat. § 206.43 Terminal supplier, importer, exporter, blender, and wholesaler to report to department monthly; deduction
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The taxes levied and assessed as provided in this part shall be paid to the department monthly in the following manner:(1)(a) Taxes are due on the first day of the succeeding month and shall be paid on or before the 20th day of each month. The terminal supplier, importer, exporte…
Fla. Stat. § 206.44 Penalty and interest for failure to report on time; penalty and interest on tax deficiencies
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(1) If any person fails to make a report or pay the taxes due as required by this chapter, the department shall add a penalty in the amount of 10 percent of any unpaid tax if the failure is for not more than 1 month, with an additional 10 percent of any unpaid tax for each additi…
Fla. Stat. § 206.45 Payment of tax into State Treasury
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(1) All moneys collected pursuant to ss. 206.41(1)(a), (b), and (c) and 206.87(1)(a) shall be paid into the State Treasury by the department for deposit in the Fuel Tax Collection Trust Fund. The department shall deduct the costs of collecting, administering, enforcing, and distr…