Title XIV, Taxation and Finance

Any person who uses any motor fuel for agricultural purposes or commercial fishing purposes on which the tax, as imposed by this part, has been paid shall be entitled to a refund of the municipal tax imposed by s. 206.41(1)(c) according to the administrative procedures in s. 206.…

The tax imposed by this part II of this chapter is levied for the purpose of providing revenue to be used by this state to defray in whole or in part the cost of constructing, widening, reconstructing, maintaining, resurfacing, and repairing the public highways of this state and …

As used in this part:(1) “Diesel fuel” means all petroleum distillates commonly known as diesel #2, biodiesel, or any other product blended with diesel or any product placed into the storage supply tank of a diesel-powered motor vehicle.(2) “Taxable diesel fuel” or “fuel” means a…

(1)(a) An excise tax of 4 cents per gallon is imposed upon each net gallon of diesel fuel subject to the tax under subsection (2).(b) An additional tax of 1 cent per net gallon shall be imposed by each county on each net gallon of diesel fuel, which shall be designated as the “ni…

The person liable for payment of the taxes imposed by s. 206.87 shall be the following:(1) Every position holder shall pay taxes on the removal of diesel fuel from a terminal as described by s. 206.87(2). In an exchange agreement between two licensed terminal suppliers, the recei…

The taxes imposed by s. 206.41 or s. 206.87 are imposed as a backup tax on the delivery or receipt in this state for any use which is not exempt under s. 206.42, s. 206.62, or s. 206.874 of any of the following:(1) Any diesel fuel that contains a dye.(2) Any diesel fuel on which …

The department and its agents designated as inspectors, upon presenting appropriate credentials, are authorized to conduct inspections and to take and remove samples of fuel in reasonable quantities as follows:(1) Inspections must be performed in a reasonable manner consistent wi…

(1) The provisions of this part requiring the payment of taxes do not apply to any of the following:(a) The removal from a terminal or refinery of, or the entry or sale of, any diesel fuel if all of the following apply:1. The person otherwise liable for tax is a diesel fuel regis…

(1) The department shall adopt by rule dyeing and marking requirements for diesel fuel consistent with, and not more stringent than, the requirements of the United States Environmental Protection Agency and the Internal Revenue Service.(2) Notice is required with respect to dyed …

(1) Except as provided in subsections (2) and (7), any person who purchases undyed, tax-paid diesel fuel who has paid the tax imposed by this part to the seller may file a claim for refund of such taxes paid as provided in s. 215.26 if the fuel is used for an exempt purpose ident…

(1) All moneys derived from the taxes imposed by this part shall be paid into the State Treasury by the department for deposit in the Fuel Tax Collection Trust Fund, from which the following transfers shall be made: After withholding $10,000 from the proceeds of 4 cents of such t…

The Legislature shall include in its appropriation act a sum sufficient for the payment by the department of expenses incident to the administration of parts I and II of this chapter, including legal expenses, costs and expenses incident to litigation, and the payment of such sum…

(1) Every terminal supplier, importer, or wholesaler, except a municipality, county, state agency, federal agency, school board, or special district, shall file with the department a bond or bonds in the penal sum of not more than $300,000. The sum of such bond shall be approxima…

(1) For the purpose of determining the amount of taxes imposed by s. 206.87, each diesel fuel registrant shall, not later than the 20th day of each calendar month, mail to the department, on forms prescribed by the department, monthly reports that provide information on inventori…

(1) Upon receipt of a written request from any registrant to cancel the license, the department shall have the power to cancel such license, effective 60 days from the date of such written request. No such license shall be canceled unless the registrant has, prior to the date of …

If any person willfully fails to file the report and pay the tax as provided in s. 206.91, the department shall revoke the person’s license unless it appears that the failure to comply with this part was not due to fraud or to an intent to violate this part.History.—s. 9, ch. 194…

When any person neglects or refuses to file any report as required by s. 206.91 or files an incorrect or fraudulent report, the department shall determine, after investigation, the number of gallons of diesel fuels with respect to which the person has incurred liability under thi…

The department may settle or compromise tax, penalty, or interest imposed by this part pursuant to s. 213.21.History.—s. 8, ch. 81-178; s. 65, ch. 83-217; s. 94, ch. 90-136; s. 6, ch. 90-351.

Upon the request of the department at the time of issuing a license plate to the owner of a motor vehicle, the Department of Highway Safety and Motor Vehicles shall determine the kind of fuel used to propel the motor vehicle, and for those motor vehicles using fuel other than gas…

The provisions of ss. 206.01, 206.02, 206.026, 206.027, 206.028, 206.04, 206.051, 206.052, 206.054, 206.055, 206.07, 206.075, 206.08, 206.09, 206.095, 206.10, 206.11, 206.12, 206.13, 206.14, 206.15, 206.16, 206.17, 206.175, 206.18, 206.199, 206.20, 206.204, 206.205, 206.21, 206.2…

(1) It is the legislative intent that the excise taxes imposed in this part shall be in addition to all other taxes imposed under this chapter and other provisions of law. The application of any one tax under this part shall not preclude application of any or all of the other tax…

As used in this part:(1) “Aviation fuel” means fuel for use in aircraft and includes aviation gasoline and aviation turbine fuels and kerosene.(2) “Barrel” means 42 U.S. gallons at 60°F.(3) “Consume” means to destroy or to alter the chemical or physical structure of a solvent so …

1(1) Any person producing in, importing into, or causing to be imported into this state taxable pollutants for sale, use, or otherwise and who is not registered or licensed pursuant to other parts of this chapter is hereby required to register and become licensed for the purposes…

(1) TAX FOR COASTAL PROTECTION.—(a)1. There is hereby levied an excise tax for the privilege of producing in, importing into, or causing to be imported into this state pollutants for sale, use, or otherwise.2. The tax shall be imposed only once on each barrel of pollutant, other …

(1) The following items shall be exempt from the tax imposed under s. 206.9935(3): American Society for Testing and Materials (ASTM) grades No. 5 and No. 6 residual oils; intermediate fuel oils (IFO) used by the taxpayer for marine bunkering with a viscosity of 30 and higher; asp…

(1) Any licensed terminal supplier, importer, exporter, producer, wholesaler, or dealer who has purchased petroleum products, who has paid the tax pursuant to s. 206.9935(2) or (3) to his or her supplier, and who subsequently exports said products from the state or bunkers petrol…

(1) Any person who is not otherwise licensed pursuant to this chapter and who produces, imports, or causes to be imported pollutants, or who is entitled to a refund under s. 206.9942, must apply for and receive from the department a pollutant tax license. Any person who produces,…

(1) The department shall deposit all funds received and collected by it under this part into the Fuel Tax Collection Trust Fund to be transferred, less the costs of administration and less the service charges to be deducted pursuant to s. 215.20, as follows:(a) Moneys collected p…

As used in this part, the term:(1) “Motor fuel equivalent gallon” means the volume of natural gas fuel it takes to equal the energy content of 1 gallon of motor fuel.(2) “Natural gas fuel” means any liquefied petroleum gas product, compressed natural gas product, or combination t…

(1) It is unlawful for any person to engage in business as a natural gas fuel retailer within this state unless the person is the holder of a valid license issued by the department to engage in such business.(2) A person who has facilities for placing natural gas fuel into the su…

(1) The motor fuel equivalent gallon means the following for:(a) Compressed natural gas gallon: 5.66 pounds, or per each 126.67 cubic feet.(b) Liquefied natural gas gallon: 6.06 pounds.(c) Liquefied petroleum gas gallon: 1.35 gallons.(2) The following taxes shall be imposed:(a) U…

(1) For the purpose of determining the amount of taxes imposed by s. 206.9955, each natural gas fuel retailer shall file beginning with February 2030, and each month thereafter, no later than the 20th day of each month, monthly reports electronically with the department showing i…

Natural gas fuel may be purchased from natural gas fuel retailers exempt from the tax imposed by this part when used or purchased for the following:(1) Exclusive use by the United States or its departments or agencies. Exclusive use by the United States or its departments and age…

(1) Notwithstanding the provisions of s. 206.875, the revenues from the state natural gas fuel tax imposed by s. 206.9955(2)(a), (d), and (e) shall be deposited into the State Alternative Fuel User Fee Clearing Trust Fund. After deducting the service charges provided in s. 215.20…

The provisions of ss. 206.01, 206.02, 206.025, 206.026, 206.027, 206.028, 206.03, 206.05, 206.055, 206.06, 206.07, 206.075, 206.09, 206.10, 206.11, 206.12, 206.13, 206.14, 206.15, 206.16, 206.17, 206.175, 206.18, 206.199, 206.20, 206.204, 206.205, 206.21, 206.215, 206.22, 206.23,…

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.

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 …

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 …

(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 …

(1) The taxes levied under this chapter are due and payable on the first day of the month following the last month of the reporting period. The department may adopt rules for requiring and establishing procedures for annual, semiannual, or quarterly filing. The reporting period i…

All statements or reports required by this chapter to be made to the department shall be filed regardless of whether tax is due under the provisions of this chapter.History.—s. 2, ch. 80-415; s. 1, ch. 81-151.Note.—Former s. 206.977.

(1) If any motor carrier licensed under this chapter fails to file a return or pay any tax liability under this chapter within the time required, the department may impose a delinquency penalty of $50 or 10 percent of the delinquent taxes due, whichever is greater, if the failure…

Each licensed motor carrier shall maintain and keep pertinent records and papers as may be required by the department for the reasonable administration of this chapter and shall preserve the records upon which each tax return is based for 4 years after the due date or filing date…

(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 chapter.(2) The department has authority to adopt rules pursuant to ss. 120.536(1) and 120.54 to enforce th…

(1) Whenever any motor carrier neglects or refuses to make and file any report for any reporting period as required by this chapter or files an incorrect or fraudulent report, or is in default in the payment of any taxes and penalties thereon payable under this chapter, the depar…

Upon demand of the department, the Department of Legal Affairs or the state attorney for a judicial circuit shall bring appropriate actions, in the name of the state or in the name of the Department of Highway Safety and Motor Vehicles in the capacity of its office, for the recov…