25 chapters · 1,176 sections in this title.
Fla. Stat. § 207.001 Short title
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This chapter shall be known as the “Florida Motor Fuel Use Tax Act,” and the taxes levied under this chapter shall be in addition to all other taxes imposed by law.History.—s. 2, ch. 80-415; s. 1, ch. 81-151; s. 101, ch. 95-417; s. 1, ch. 2026-39.Note.—Former s. 206.971.
Fla. Stat. § 207.002 Definitions
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As used in this chapter, the term:(1) “Department” means the Department of Highway Safety and Motor Vehicles.(2) “International Fuel Tax Agreement” means the reciprocal agreement among certain states of the United States, provinces of Canada, and other member jurisdictions which …
Fla. Stat. § 207.003 Privilege tax levied
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A tax for the privilege of operating any qualified motor vehicle upon the public highways of this state shall be levied upon every motor carrier at a rate which includes the minimum rates provided in parts I-III of chapter 206 on each gallon of motor fuel used for the propulsion …
Fla. Stat. § 207.004 Licensing of motor carriers; fuel tax decals; fees; renewals; temporary fuel-use permits
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(1)(a) A motor carrier may not operate or cause to be operated in this state any qualified motor vehicle, other than a Florida-based qualified motor vehicle that travels Florida intrastate mileage only, which uses motor fuel until such carrier is licensed under the International …