Florida Statutes Part I - Motor Fuels (Ss. 206.01-206.64)

• 206.01 - Definitions.
  As used in this chapter:(1) “Department” means the Department of Revenue.(2) “Refinery” means those industrial plants, regardless of capacity, that process crude oil feed stock and manufacture...
• 206.02 - Application For License; Temporary License; Terminal Suppliers, Importers, Exporters, Blenders, Biodiesel Manufacturers, And Wholesalers.
  (1) It is unlawful for any person to engage in business as a terminal supplier, importer, exporter, blender, biodiesel manufacturer, or wholesaler of motor fuel within...
• 206.021 - Application For License; Carriers.
  (1) It is unlawful for any person to engage in business as a private or common carrier of motor fuel within this state or to engage...
• 206.022 - Application For License; Terminal Operators.
  (1) It is unlawful for any terminal operator to operate within this state unless he or she is the holder of an unrevoked license issued by...
• 206.025 - Application By Person Whose License Has Been Canceled; Procedure.
  In the event that any application for a license to transact business in the state shall be filed by any person whose license at any...
• 206.026 - Certain Persons Prohibited From Holding A Terminal Supplier, Importer, Exporter, Blender, Carrier, Terminal Operator, Or Wholesaler License; Suspension And Revocation.
  (1) No corporation, except a publicly held corporation regularly traded on a national securities exchange and not over the counter, general or limited partnership, sole proprietorship,...
• 206.0261 - Retaining All Or Portion Of Tax Reduction Amount Or Interference With Tax Reduction Benefit Prohibited.
  It is unlawful for a terminal supplier, wholesaler, importer, reseller, or retail dealer of motor fuel to retain any part of the tax reduction set...
• 206.027 - Licenses Not Assignable.
  (1) No license granted under the provisions of this chapter shall be transferred or assigned except upon application to, and written consent and approval of the...
• 206.028 - Costs Of Investigation; Department To Charge Applicants; Contracts With Private Companies Authorized.
  (1) The department may charge any anticipated costs incurred by the department in determining the eligibility of any person or entity specified in s. 206.026(1)(a) to...
• 206.03 - Licensing Of Terminal Suppliers, Importers, Exporters, And Wholesalers.
  (1) The application in proper form having been accepted for filing, the filing fee paid, and the bond accepted and approved, except as provided in s....
• 206.04 - License Number And Cards; Penalties.
  Each terminal supplier, importer, exporter, and wholesaler shall be assigned a license number upon qualifying for a license hereunder, and the department shall issue to...
• 206.045 - Licensing Period; Cost For License Issuance.
  Beginning January 1, 1998, the licensing period under this chapter shall be a calendar year, or any part thereof. The cost of any such license...
• 206.05 - Bond Required Of Licensed Terminal Supplier, Importer, Exporter, Or Wholesaler.
  (1) Each terminal supplier, importer, exporter, or wholesaler, except a municipality, county, school board, state agency, federal agency, or special district which is licensed under this...
• 206.051 - Importer And Exporter; Credit Authorization And Bonding Requirements.
  (1) Prior to being licensed, an importer must establish credit worthiness with the department. This shall be accomplished by posting a bond equivalent to 60 days’...
• 206.052 - Export Of Tax-free Fuels.
  (1) A licensed exporter may purchase from a terminal supplier at a terminal taxable motor fuels for export from this state without paying the tax imposed...
• 206.054 - Payment Of Taxes By Importers.
  (1) Except as otherwise provided in this part, the taxes imposed on the importation of motor fuel and taxable diesel fuel by this chapter on net...
• 206.055 - Departmental Powers; Cancellation Of Licenses; Surrender Of Bond; Interstate Enforcement Agreements.
  (1) If a terminal supplier, importer, exporter, or wholesaler at any time:(a) Knowingly files a false monthly report of the data or information required by the provisions...
• 206.06 - Estimate Of Amount Of Fuel Taxes Due And Unpaid.
  (1) Whenever any terminal supplier, importer, exporter, or wholesaler neglects or refuses to make and file any report for any calendar month, as required by the...
• 206.07 - Suits For Collection Of Unpaid Taxes.
  (1) Upon demand of the department, the Department of Legal Affairs or any state attorney of any judicial circuit shall bring appropriate actions in the name...
• 206.075 - Department’s Warrant For Collection Of Unpaid Taxes.
  (1) Upon the determination and assessment of the amount of unpaid taxes and penalties due, the department may issue a warrant, under its official seal, directed...
• 206.08 - Reports From Persons Who Do Not Purchase Tax-free Motor Fuel.
  (1) Every person purchasing or otherwise acquiring motor fuel in tank car, truck, or cargo lots and selling the same for delivery in Florida who is...
• 206.09 - Reports From Carriers Transporting Motor Fuel Or Similar Products.
  (1) Every railroad company, pipeline company, water transportation company, private carrier, and common carrier transporting motor fuel, casinghead gasoline, natural gasoline, naphtha, or diesel fuel distillate,...
• 206.095 - Reports From Terminal Operators.
  (1) Every terminal operator who stores, handles, or transfers motor fuel, casinghead gasoline, natural gasoline, naphtha, diesel fuel, kerosene, or other middle distillates shall file a...
• 206.10 - Reports To Be Filed Whether Taxes Due Or Not.
  All statements or reports required by part I or part II of this chapter and the fuel tax laws of this state to be made...
• 206.11 - Penalties.
  (1) Any false or fraudulent statement or report submitted under the fuel tax laws of this state and sworn to by a person knowing same to...
• 206.12 - Retention Of Records; All Persons That Purchase, Import, Export, Use, Sell, Or Store Motor Fuel.
  (1) Each person shall maintain and keep such record of motor fuel received, used, transferred, sold, and delivered within this state by such person, together with...
• 206.13 - Refund Or Credit Of Taxes Erroneously Paid Or Illegally Collected.
  When any taxes, interest, or penalties imposed by part I or part II of this chapter have been erroneously paid or illegally collected, the department...
• 206.14 - Inspection Of Records; Audits; Hearings; Forms; Rules And Regulations.
  (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...
• 206.15 - Fuel Taxes A Lien On Property.
  If any person liable for the fuel tax imposed by law neglects or refuses to pay it, the amount of the tax (including any interest,...
• 206.16 - Officer Selling Property.
  (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 fuel...
• 206.17 - Department To Furnish Certificates Of Liens.
  The department shall furnish to any person applying therefor a certificate showing the amount of all liens for fuel tax, penalties, and interest that may...
• 206.175 - Foreclosure Of Liens.
  The department may file an action in the name of the state to foreclose the liens provided for herein. The procedure shall be the same...
• 206.18 - Discontinuance Or Transfer Of Business; Liability Of Tax, Procedure; Penalty For Violation.
  (1) Whenever a person ceases to engage in business as a terminal supplier, importer, exporter, or wholesaler within the state by reason of the discontinuance, sale,...
• 206.199 - Transportation Of Motor Fuel By Pipeline Or Marine Vessel.
  (1) Every person engaged in the business of transporting motor fuel by pipeline, marine vessel, or barge to a storage facility in this state from a...
• 206.20 - Transportation Of Motor Fuel Over Public Highways.
  (1) Every person hauling, transporting, or conveying motor fuel over any of the public highways of this state must, during the entire time he or she...
• 206.204 - Transportation Of Motor Fuel By Boats Over The Navigable Waters Of This State.
  (1) Every person hauling, transporting, or conveying motor fuel over any of the navigable waters of this state must, during the entire time so engaged, have...
• 206.205 - Forfeiture Of Vehicles And Boats Illegally Transporting Or Delivering Motor Fuel.
  (1) The right of property in and to all conveyances, boats, and other vehicles of transportation, and all tanks and other equipment used in connection therewith,...
• 206.21 - Trial Of Issues Interposed By Defense; Sale, Etc.
  (1) Should any person appear at the hearing provided for in s. 206.205 and claim the things seized and interpose any defense to the affidavit mentioned...
• 206.215 - Costs And Expenses Of Proceedings.
  (1) For the performance of the duties required of the sheriff by the provisions of ss. 206.205 and 206.21 he or she shall receive the same...
• 206.22 - Restraining And Enjoining Violations.
  Any person who violates any of the provisions of this part or who fails to pay fuel taxes and all interest and penalties due by...
• 206.23 - Tax; Must Be Stated Separately.
  (1) Any person engaged in selling motor fuel shall add the amount of the fuel tax to the price of the motor fuel sold by him...
• 206.24 - Department And Agents May Make Arrests, Seize Property, And Execute Warrants.
  (1) The department and its deputies, agents, and employees may make arrests without warrants for any violation of the provisions of this part. Any person arrested...
• 206.25 - Method For Collection Of Tax Cumulative.
  The methods and means of effecting and enforcing the collection of fuel taxes as set out in this part shall be in addition to, and...
• 206.27 - Records And Files As Public Records.
  (1) The records and files in the office of the department appertaining to parts I and II of this chapter shall be available in Tallahassee to...
• 206.28 - Exchange Of Information Among The States.
  The department shall, upon request duly received from the officials to whom are entrusted the enforcement of the fuel tax laws of any other state,...
• 206.404 - License Requirements For Retail Dealers And Resellers; Penalty.
  (1)(a) It is unlawful to engage in the business of selling motor or diesel fuel at retail without first obtaining the license required by this section.(b) It...
• 206.405 - Receipt For Payment Of License Tax.
  The department shall issue a receipt or certificate evidencing the payment of the license tax. Said receipt or certificate shall be posted on display and...
• 206.406 - Disposition Of License Tax Funds.
  All moneys derived from the license tax pursuant to ss. 206.02, 206.021, 206.022, and 206.404, shall be paid into the State Treasury to the credit...
• 206.41 - State Taxes Imposed On Motor Fuel.
  (1) The following taxes are imposed on motor fuel under the circumstances described in subsection (6):(a) An excise or license tax of 2 cents per net gallon,...
• 206.413 - Liability For Tax; Interstate Agreement; Penalties.
  (1) The person liable for payment of the taxes imposed by s. 206.41 shall be as follows:(a) Every position holder shall pay taxes on the removal of...
• 206.414 - Collection Of Certain Taxes; Prohibited Credits And Refunds.
  (1) Notwithstanding s. 206.41, which requires the collection of taxes due when motor fuel is removed through the terminal loading rack, the taxes imposed by s....
• 206.416 - Change In State Destination.
  (1)(a) A terminal supplier or position holder may sell motor or diesel fuel, other than by bulk transfer, a portion of which fuel is destined for...
• 206.42 - Aviation Gasoline Exempt From Excise Tax; Rocket Fuel.
  (1) Each and every dealer in aviation gasoline in the state by whatever name designated who purchases from any terminal supplier, importer, or wholesaler, and sells,...
• 206.43 - Terminal Supplier, Importer, Exporter, Blender, And Wholesaler To Report To Department Monthly; Deduction.
  The taxes levied and assessed as provided in this part shall be paid to the department monthly in the following manner:(1)(a) Taxes are due on the...
• 206.44 - Penalty And Interest For Failure To Report On Time; Penalty And Interest On Tax Deficiencies.
  (1) If any person fails to make a report or pay the taxes due as required by this chapter, the department shall add a penalty in...
• 206.45 - Payment Of Tax Into State Treasury.
  (1) All moneys collected pursuant to ss. 206.41(1)(a), (b), and (c) and 206.87(1)(a) shall be paid into the State Treasury by the department for deposit in...
• 206.46 - State Transportation Trust Fund.
  (1) All moneys in the State Transportation Trust Fund, which is hereby created, shall be used for transportation purposes, as provided by law, under the direction...
• 206.47 - Distribution Of Constitutional Fuel Tax Pursuant To State Constitution.
  (1) The constitutional fuel tax shall be allocated among the several counties in accordance with the formula stated in s. 16, Art. IX of the State...
• 206.48 - Reports Required Of Terminal Suppliers, Importers, Exporters, Blenders, And Wholesalers.
  (1) Each terminal supplier, importer, blender, or wholesaler of motor fuels, when making a report to the Department of Revenue of the amount of such products...
• 206.485 - Tracking System Reporting Requirements.
  (1) The information required for tracking movements of petroleum products pursuant to ss. 206.08, 206.09, 206.095, and 206.48 shall be submitted in the manner prescribed by...
• 206.49 - Invoice To Show Whether Or Not Tax Paid; Liability.
  (1) Each terminal supplier or importer, when selling to any other terminal supplier or importer any of the products taxed under this part, shall render an...
• 206.56 - Unlawful Use Of Tax Collected; Theft Of State Funds.
  (1) Any person who knowingly obtains or uses, or endeavors to obtain or use, taxes collected pursuant to this chapter, with the intent, either temporarily or...
• 206.59 - Department To Make Rules; Powers.
  (1) The department shall make rules and regulations, which shall have the force and effect of law, to govern reports and accounts by all persons dealing...
• 206.60 - County Tax On Motor Fuel.
  (1) The proceeds of the county fuel tax imposed pursuant to s. 206.41(1)(b) are appropriated for public transportation purposes in the manner following:(a) After transferring to the...
• 206.605 - Municipal Tax On Motor Fuel.
  (1) The proceeds of the municipal fuel tax imposed pursuant to s. 206.41(1)(c), after deducting the service charge pursuant to chapter 215 and the administrative costs...
• 206.606 - Distribution Of Certain Proceeds.
  (1) Moneys collected pursuant to ss. 206.41(1)(g) and 206.87(1)(e) shall be deposited in the Fuel Tax Collection Trust Fund. Such moneys, after deducting the service charges...
• 206.608 - State Comprehensive Enhanced Transportation System Tax; Deposit Of Proceeds; Distribution.
  Moneys received pursuant to ss. 206.41(1)(f) and 206.87(1)(d) shall be deposited in the Fuel Tax Collection Trust Fund, and, after deducting the service charge imposed...
• 206.609 - Transfer Of Funds To The Agricultural Emergency Eradication Trust Fund.
  Moneys transferred to the Agricultural Emergency Eradication Trust Fund pursuant to ss. 206.606 and 206.608 are subject to the following provisions:(1) If the unobligated balance of...
• 206.61 - Municipal Taxes, Limited.
  No municipality or other political subdivision shall levy or collect any fuel tax or other tax measured or computed by the sale, purchase, storage, distribution,...
• 206.62 - Certain Sales To United States Tax-exempt; Rules And Regulations.
  (1) Every terminal supplier or importer of motor fuels shall be exempt from the payment of all excise taxes upon motor fuels sold by such person...
• 206.625 - Return Of Tax To Municipalities, Counties, And School Districts.
  (1) Those portions of the county fuel tax imposed by s. 206.41(1)(b) which result from the collection of such tax paid by a municipality or county...
• 206.626 - Refunds To Ethanol Dealers.
  Any ethanol dealer who has paid the tax imposed under this chapter on purchases of motor fuel used for denaturing from a duly licensed terminal...
• 206.63 - Definitions; S. 206.64.
  For the purposes of s. 206.64, the following words and terms when used herein shall have the following meanings:(1) “Agricultural purposes” shall be construed to mean...
• 206.64 - Refunds On Fuel Used For Agricultural Or Commercial Fishing Purposes.
  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...

Last modified: September 23, 2016