Florida Statutes Title XIV Chapter 207 - Tax On Operation Of Commercial Motor Vehicles

• 207.001 - Short Title.
  This chapter shall be known as the “Florida Diesel Fuel and Motor Fuel Use Tax Act of 1981,” and the taxes levied under this chapter...
• 207.002 - Definitions.
  As used in this chapter, the term:(1) “Commercial motor vehicle” means any vehicle not owned or operated by a governmental entity which uses diesel fuel or...
• 207.003 - Privilege Tax Levied.
  A tax for the privilege of operating any commercial motor vehicle upon the public highways of this state shall be levied upon every motor carrier...
• 207.004 - Registration Of Motor Carriers; Identifying Devices; Fees; Renewals; Temporary Fuel-use Permits And Driveaway Permits.
  (1)(a) No motor carrier shall operate or cause to be operated in this state any commercial motor vehicle, other than a Florida-based commercial motor vehicle that...
• 207.005 - Returns And Payment Of Tax; Delinquencies; Calculation Of Fuel Used During Operations In The State; Credit; Bond.
  (1) The taxes levied under this chapter shall be due and payable on the first day of the month following the last month of the reporting...
• 207.006 - Reports To Be Filed Regardless Of Tax.
  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...
• 207.007 - Offenses; Penalties And Interest.
  (1) If any motor carrier registered under this chapter fails to file a return and pay any tax liability under this chapter within the time required...
• 207.008 - Retention Of Records By Motor Carrier.
  Each registered motor carrier shall maintain and keep pertinent records and papers as may be required by the department for the reasonable administration of this...
• 207.011 - Inspection Of Records; Hearings; Forms; Rules.
  (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...
• 207.012 - Estimate Of Amount Of Tax Due And Unpaid.
  (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...
• 207.013 - Suits For Collection Of Unpaid Taxes, Penalties, And Interest.
  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...
• 207.014 - Departmental Warrant For Collection Of Unpaid Taxes.
  (1) Upon the determination of the amount of unpaid taxes and penalties due from a person, the department may issue a warrant, under its official seal,...
• 207.015 - Tax A Lien On Property.
  If any person liable for the tax imposed by this chapter neglects or refuses to pay it, the amount of the tax, including any interest,...
• 207.016 - Officer’s Sale Of Property Or Franchise.
  (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 taxes,...
• 207.017 - Department To Furnish Certificate Of Liens.
  The department shall furnish to any person applying therefor a certificate showing the amount of all liens for tax, penalties, and interest that may be...
• 207.018 - Foreclosure Of Liens.
  The department may file an action in the name of the state to foreclose the liens provided for in this chapter. The procedure shall be...
• 207.019 - Discontinuance Or Transfer Of Business; Change Of Address.
  (1) Whenever a person ceases to engage in business as a motor carrier within the state by reason of the discontinuance, sale, or transfer of the...
• 207.021 - Informal Conferences; Settlement Or Compromise Of Taxes, Penalties, Or Interest.
  (1)(a) The department may establish informal conferences for the resolution of disputes arising from the assessment of taxes, penalties, or interest or the denial of refunds...
• 207.022 - Restraining And Enjoining Violation.
  In a suit or other proceeding instituted in any court of competent jurisdiction in the name of the state by the Department of Legal Affairs...
• 207.023 - Authority To Inspect Vehicles, Make Arrests, Seize Property, And Execute Warrants.
  (1) As a part of their responsibility when inspecting commercial vehicles, the Department of Highway Safety and Motor Vehicles, the Department of Agriculture and Consumer Services,...
• 207.024 - Cooperation Of Other State Agencies In Administration Of Law.
  The department is empowered to call on any state agency, department, bureau, or board for any and all information which, in its judgment, may be...
• 207.025 - Exchange Of Information.
  The department is authorized to exchange information with the American Association of Motor Vehicle Administrators and with another state or states as necessary to enforce...
• 207.026 - Allocation Of Tax.
  All moneys derived from the taxes and fees imposed by this chapter shall be paid into the State Treasury by the department for deposit in...
• 207.0281 - Registration; Cooperative Reciprocal Agreements Between States.
  (1) The Department of Highway Safety and Motor Vehicles may enter into a cooperative reciprocal agreement, including, but not limited to, the international fuel-tax agreement, with...

Last modified: September 23, 2016