Florida Statutes Part IV - Fuel And Other Pollutants (Ss. 206.9915-206.9945)

  • 206.9915 - Legislative Intent And General Provisions.
    (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...
  • 206.9925 - Definitions.
    As used in this part:(1) “Barrel” means 42 U.S. gallons at 60 °F.(2) “Oil” means crude petroleum oil and other hydrocarbons, regardless of gravity, which are produced...
  • 206.9931 - Administrative Provisions.
    (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...
  • 206.9935 - Taxes Imposed.
    (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...
  • 206.9941 - Exemptions.
    (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....
  • 206.9942 - Refunds And Credits.
    (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...
  • 206.9943 - Pollutant Tax License.
    (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...
  • 206.9945 - Funds Collected; Disposition; Department Authority.
    (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...

Last modified: September 23, 2016