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Florida Statutes, Title XIV

Florida/Statutes

← All Florida coverage

Title XIV, Taxation and Finance

25 chapters · 1,176 sections in this title.

All chapters in Title XIV1,176 Ch 215, Financial Matters: General Provisions151 Ch 206, Motor and Other Fuel Taxes106 Ch 220, Income Tax Code94 Ch 197, Tax Collections, Sales, and Liens82 Ch 216, Planning and Budgeting77 Ch 218, Financial Matters Pertaining to Poli…73 Ch 196, Exemption66 Ch 212, Tax on Sales, Use, and Other Transac…63 Ch 193, Assessments54 Ch 213, State Revenue Laws: General Provisions52 Ch 210, Tax on Tobacco Products49 Ch 198, Estate Taxes43 Ch 202, Communications Services Tax Simplifi…38 Ch 205, Local Business Taxes34

106 sections·Filtered byTitle XIV✕Ch 206✕

Fla. Stat. § 206.01 Definitions
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As used in this chapter:(1) “Department” means the Department of Revenue.(2) “Refinery” means those industrial plants, regardless of capacity, that process crude oil feed stock and manufacture refined petroleum products, except when such plant is a petrochemical plant.(3) “Import…
Fla. Stat. § 206.02 Application for license; temporary license; terminal suppliers, importers, exporters, blenders, biodiesel manufacturers, and wholesalers
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(1) It is unlawful for any person to engage in business as a terminal supplier, importer, exporter, blender, biodiesel manufacturer, or wholesaler of motor fuel within this state unless such person is the holder of an unrevoked license issued by the department to engage in such b…
Fla. Stat. § 206.021 Application for license; carriers
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(1) It is unlawful for any person to engage in business as a private or common carrier of motor fuel within this state or to engage in the business of transporting fuel by pipeline or marine vessel unless he or she is the holder of an unrevoked license issued by the department to…
Fla. Stat. § 206.022 Application for license; terminal operators
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(1) It is unlawful for any terminal operator to operate within this state unless he or she is the holder of an unrevoked license issued by the department to engage in such business. To procure such license, a person shall file with the department an application under oath and in …

Fla. Stat. § 206.025 Application by person whose license has been canceled; procedure

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In the event that any application for a license to transact business in the state shall be filed by any person whose license at any time theretofore shall have been canceled for cause by the department, or in case the department is of the opinion that such application was not fil…

Fla. Stat. § 206.026 Certain persons prohibited from holding a terminal supplier, importer, exporter, blender, carrier, terminal operator, or wholesaler license; suspension and revocation

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(1) No corporation, except a publicly held corporation regularly traded on a national securities exchange and not over the counter, general or limited partnership, sole proprietorship, business trust, joint venture or unincorporated association, or other business entity shall hol…

Fla. Stat. § 206.0261 Retaining all or portion of tax reduction amount or interference with tax reduction benefit prohibited

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It is unlawful for a terminal supplier, wholesaler, importer, reseller, or retail dealer of motor fuel to retain any part of the tax reduction set forth in this act or to interfere with providing the full benefit of the tax reduction to the retail purchaser of motor fuel. Any per…

Fla. Stat. § 206.027 Licenses not assignable

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(1) No license granted under the provisions of this chapter shall be transferred or assigned except upon application to, and written consent and approval of the transferee by, the department pursuant to the provisions of s. 206.026.(2) At all times prior to approval of a transfer…

Fla. Stat. § 206.028 Costs of investigation; department to charge applicants; contracts with private companies authorized

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(1) The department may charge any anticipated costs incurred by the department in determining the eligibility of any person or entity specified in s. 206.026(1)(a) to hold a license against such person or entity.(2) The department must furnish to the applicant an itemized stateme…

Fla. Stat. § 206.03 Licensing of terminal suppliers, importers, exporters, and wholesalers

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(1) The application in proper form having been accepted for filing and the bond accepted and approved, except as provided in s. 206.05(1), the department shall issue to such person a license to transact business in the state, subject to cancellation of such license as provided by…

Fla. Stat. § 206.04 License number and cards; penalties

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Each terminal supplier, importer, exporter, and wholesaler shall be assigned a license number upon qualifying for a license hereunder, and the department shall issue to each such licensee separate license cards for each tank truck operated by that person. Such license card shall …

Fla. Stat. § 206.045 Licensing period

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Beginning January 1, 1998, the licensing period under this chapter shall be a calendar year, or any part thereof.History.—s. 29, ch. 96-323; s. 4, ch. 99-5; s. 13, ch. 2017-36.

Fla. Stat. § 206.05 Bond required of licensed terminal supplier, importer, exporter, or wholesaler

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(1) Each terminal supplier, importer, exporter, or wholesaler, except a municipality, county, school board, state agency, federal agency, or special district which is licensed under this part, shall file with the department a bond in a penal sum of not more than $300,000, such su…

Fla. Stat. § 206.051 Importer and exporter; credit authorization and bonding requirements

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(1) Prior to being licensed, an importer must establish credit worthiness with the department. This shall be accomplished by posting a bond equivalent to 60 days’ tax liability or by making a cash deposit or providing an irrevocable letter of credit in that amount. An importer sh…

Fla. Stat. § 206.052 Export of tax-free fuels

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(1) A licensed exporter may purchase from a terminal supplier at a terminal taxable motor fuels for export from this state without paying the tax imposed pursuant to this part only under the following circumstances:(a) The exporter has designated to the terminal supplier the dest…

Fla. Stat. § 206.054 Payment of taxes by importers

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(1) Except as otherwise provided in this part, the taxes imposed on the importation of motor fuel and taxable diesel fuel by this chapter on net gallons imported from another state shall be paid by the licensed importer who has imported such nonexempt motor or diesel fuel. The ta…

Fla. Stat. § 206.055 Departmental powers; cancellation of licenses; surrender of bond; interstate enforcement agreements

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(1) If a terminal supplier, importer, exporter, or wholesaler at any time:(a) Knowingly files a false monthly report of the data or information required by the provisions of this chapter;(b) Fails, refuses, or neglects to file the monthly report required by such laws;(c) Fails to…

Fla. Stat. § 206.06 Estimate of amount of fuel taxes due and unpaid

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(1) Whenever any terminal supplier, importer, exporter, or wholesaler neglects or refuses to make and file any report for any calendar month, as required by the fuel tax laws of this state, or files an incorrect or fraudulent report, or is in default in the payment of any fuel ta…

Fla. Stat. § 206.07 Suits for collection of unpaid taxes

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(1) Upon demand of the department, the Department of Legal Affairs or any state attorney of any judicial circuit shall bring appropriate actions in the name of the state, or in the name of the Department of Revenue in the capacity of its office, for the recovery of the above-ment…

Fla. Stat. § 206.075 Department’s warrant for collection of unpaid taxes

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(1) Upon the determination and assessment of the amount of unpaid taxes and penalties due, the department may issue a warrant, under its official seal, directed to the sheriff of any county of the state, commanding said sheriff to levy upon and sell the goods and chattels of such…

Fla. Stat. § 206.08 Reports from persons who do not purchase tax-free motor fuel

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(1) Every person purchasing or otherwise acquiring motor fuel in tank car, truck, or cargo lots and selling the same for delivery in Florida who is not required by the provisions of part I or part II of this chapter to be licensed under s. 206.02 or by the laws of Florida to make…

Fla. Stat. § 206.09 Reports from carriers transporting motor fuel or similar products

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(1) Every railroad company, pipeline company, water transportation company, private carrier, and common carrier transporting motor fuel, casinghead gasoline, natural gasoline, naphtha, or diesel fuel distillate, either in interstate or intrastate or foreign commerce, to points wi…

Fla. Stat. § 206.095 Reports from terminal operators

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(1) Every terminal operator who stores, handles, or transfers motor fuel, casinghead gasoline, natural gasoline, naphtha, diesel fuel, kerosene, or other middle distillates shall file a report on forms prescribed by the department. The report shall be filed on a monthly basis wit…

Fla. Stat. § 206.10 Reports to be filed whether taxes due or not

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All statements or reports required by part I or part II of this chapter and the fuel tax laws of this state to be made to the department monthly shall be filed each month, regardless of whether or not a fuel tax is due under the provisions of the laws of Florida.History.—s. 17, c…

Fla. Stat. § 206.11 Penalties

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(1) Any false or fraudulent statement or report submitted under the fuel tax laws of this state and sworn to by a person knowing same to be false or fraudulent shall constitute perjury, and, upon conviction thereof, the person so convicted shall be punished as provided by law for…

Fla. Stat. § 206.12 Retention of records; all persons that purchase, import, export, use, sell, or store motor fuel

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(1) Each person shall maintain and keep such record of motor fuel received, used, transferred, sold, and delivered within this state by such person, together with invoices, bills of lading, and other pertinent records and papers, as may be required by the department for the reaso…

Fla. Stat. § 206.13 Refund or credit of taxes erroneously paid or illegally collected

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When any taxes, interest, or penalties imposed by part I or part II of this chapter have been erroneously paid or illegally collected, the department may permit the terminal supplier, importer, exporter, or wholesaler within 1 year to take credit against a subsequent tax report f…

Fla. Stat. § 206.14 Inspection of records; audits; hearings; forms; rules and regulations

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(1) The department shall have the authority to prescribe all forms upon which reports shall be made to it and any other forms required for the proper administration of this law and shall prescribe and publish all rules and regulations for the enforcement of this part, which rules…

Fla. Stat. § 206.15 Fuel taxes a lien on property

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If any person liable for the fuel tax imposed by law neglects or refuses to pay it, the amount of the tax (including any interest, penalty, or addition to the tax, with any cost that may accrue in addition thereto) shall be a lien in favor of the state upon all franchises, proper…

Fla. Stat. § 206.16 Officer selling property

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(1) No sheriff, receiver, assignee, general or special magistrate, or other officer shall sell the property or franchise of any person for failure to pay fuel taxes, penalties, or interest without first filing with the department a statement containing the following information:(…

Fla. Stat. § 206.17 Department to furnish certificates of liens

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The department shall furnish to any person applying therefor a certificate showing the amount of all liens for fuel tax, penalties, and interest that may be of record in the files of the department against any person under the provisions of this part.History.—s. 10, ch. 16082, 19…

Fla. Stat. § 206.175 Foreclosure of liens

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The department may file an action in the name of the state to foreclose the liens provided for herein. The procedure shall be the same as the procedure for foreclosure of mortgages on real estate. A certificate of the department setting forth the amount of fuel taxes due shall be…

Fla. Stat. § 206.18 Discontinuance or transfer of business; liability of tax, procedure; penalty for violation

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(1) Whenever a person ceases to engage in business as a terminal supplier, importer, exporter, or wholesaler within the state by reason of the discontinuance, sale, or transfer of the business, such person shall notify the department in writing at least 10 days prior to the time …

Fla. Stat. § 206.199 Transportation of motor fuel by pipeline or marine vessel

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(1) Every person engaged in the business of transporting motor fuel by pipeline, marine vessel, or barge to a storage facility in this state from a point either within or outside this state or between facilities in this state shall have in his or her possession an invoice or deli…

Fla. Stat. § 206.20 Transportation of motor fuel over public highways

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(1) Every person hauling, transporting, or conveying motor fuel over any of the public highways of this state must, during the entire time he or she is so engaged, have in his or her possession an invoice or delivery ticket, bill of sale, or other record evidence showing the true…

Fla. Stat. § 206.204 Transportation of motor fuel by boats over the navigable waters of this state

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(1) Every person hauling, transporting, or conveying motor fuel over any of the navigable waters of this state must, during the entire time so engaged, have in his or her possession an invoice or bill of sale or other record evidence showing the true name and address of the perso…

Fla. Stat. § 206.205 Forfeiture of vehicles and boats illegally transporting or delivering motor fuel

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(1) The right of property in and to all conveyances, boats, and other vehicles of transportation, and all tanks and other equipment used in connection therewith, employed in the illegal transportation or delivery of motor fuel in this state for the purpose of illegally evading or…

Fla. Stat. § 206.21 Trial of issues interposed by defense; sale, etc

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(1) Should any person appear at the hearing provided for in s. 206.205 and claim the things seized and interpose any defense to the affidavit mentioned in said section, the circuit judge shall determine whether the evidence adduced proves beyond a reasonable doubt that such thing…

Fla. Stat. § 206.215 Costs and expenses of proceedings

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(1) For the performance of the duties required of the sheriff by the provisions of ss. 206.205 and 206.21 he or she shall receive the same fees provided by law for the arrest and return of persons charged with crime, including the same mileage and the actual cost of transporting …

Fla. Stat. § 206.22 Restraining and enjoining violations

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Any person who violates any of the provisions of this part or who fails to pay fuel taxes and all interest and penalties due by him or her to the state under the provisions of the laws of this state may be restrained and enjoined in a suit or other proceeding in any court of comp…

Fla. Stat. § 206.23 Tax; must be stated separately

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(1) Any person engaged in selling motor fuel shall add the amount of the fuel tax to the price of the motor fuel sold by him or her and shall state the tax separately from the price of the motor fuel on all invoices. All taxes due pursuant to this part shall be separately stated …

Fla. Stat. § 206.24 Department and agents may make arrests, seize property, and execute warrants

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(1) The department and its deputies, agents, and employees may make arrests without warrants for any violation of the provisions of this part. Any person arrested for violation of any provision of this part shall be surrendered without delay to the sheriff of the county in which …

Fla. Stat. § 206.25 Method for collection of tax cumulative

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The methods and means of effecting and enforcing the collection of fuel taxes as set out in this part shall be in addition to, and not in lieu of, the methods and means of effecting and enforcing collection set out in the fuel tax laws of Florida.History.—s. 28, ch. 16082, 1933; …

Fla. Stat. § 206.27 Records and files as public records

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(1) The records and files in the office of the department appertaining to parts I and II of this chapter shall be available in Tallahassee to the public at any time during business hours. The department shall prepare and make available a list each month of all current licensed te…

Fla. Stat. § 206.28 Exchange of information among the states

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The department shall, upon request duly received from the officials to whom are entrusted the enforcement of the fuel tax laws of any other state, forward to such officials any information which it may have in its possession relative to the manufacture, receipt, sale, use, transp…

Fla. Stat. § 206.404 License requirements for retail dealers and resellers; penalty

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(1)(a) It is unlawful to engage in the business of selling motor or diesel fuel at retail without first obtaining the license required by this section.(b) It is unlawful to engage in the business of reselling tax-paid fuel to retailers or end users without first obtaining the lic…

Fla. Stat. § 206.41 State taxes imposed on motor fuel

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(1) The following taxes are imposed on motor fuel under the circumstances described in subsection (6):(a) An excise or license tax of 2 cents per net gallon, which is the tax as levied by s. 16, Art. IX of the State Constitution of 1885, as amended, and continued by s. 9(c), Art.…

Fla. Stat. § 206.413 Liability for tax; interstate agreement; penalties

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(1) The person liable for payment of the taxes imposed by s. 206.41 shall be as follows:(a) Every position holder shall pay taxes on the removal of motor fuel from a terminal as described by s. 206.41. In an exchange agreement between two licensed terminal suppliers, the receivin…

Fla. Stat. § 206.414 Collection of certain taxes; prohibited credits and refunds

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(1) Notwithstanding s. 206.41, which requires the collection of taxes due when motor fuel is removed through the terminal loading rack, the taxes imposed by s. 206.41(1)(d), (e), and (f) shall be collected in the following manner:(a) Prior to January 1 each year the department sh…

Fla. Stat. § 206.416 Change in state destination

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(1)(a) A terminal supplier or position holder may sell motor or diesel fuel, other than by bulk transfer, a portion of which fuel is destined for sale or use in this state and a portion of which fuel is destined for sale or use in another state or states. However, such sale shall…