Part

MOTOR FUELS

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