Florida Statutes Part II - Diesel Fuels (Ss. 206.85-206.97)
- 206.85 - Purpose.
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...
- 206.86 - Definitions.
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...
- 206.87 - Levy Of Tax.
(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...
- 206.872 - Liability For Tax; Interstate Agreement.
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...
- 206.873 - Backup Tax.
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...
- 206.8735 - Department Authorized To Inspect.
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...
- 206.874 - Exemptions.
(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,...
- 206.8741 - Dyeing And Marking; Notice Requirements.
(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...
- 206.8745 - Credits And Refund Claims.
(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...
- 206.875 - Allocation Of Tax.
(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...
- 206.88 - Appropriation For Expenses Of Administration.
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...
- 206.90 - Bond Required Of Terminal Suppliers, Importers, And Wholesalers.
(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...
- 206.91 - Tax Reports; Computation And Payment Of Tax.
(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...
- 206.92 - Surrender Of Bond Or License.
(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...
- 206.93 - Penalty For Failure To Report And Pay Taxes Promptly.
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...
- 206.94 - Department May Estimate Diesel Fuels Sold Or Used.
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...
- 206.945 - Settlement Or Compromise Of Tax, Penalty, Or Interest.
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;...
- 206.96 - Reports From Department Of Highway Safety And Motor Vehicles.
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...
- 206.97 - Applicability Of Specified Sections Of Part I.
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,...
Last modified: September 23, 2016