Chapter 206 Motor And Other Fuel Taxes
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...
- §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...
- §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....
- §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...
- §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...
- §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...
- §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...
- §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...
- §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...
- §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...
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...
- §206.87 Levy of tax.
(1)(a) An excise tax of 4 cents per gallon is hereby imposed upon each net gallon of diesel fuel subject to the tax under subsection (2),...
- §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...
- §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...
- §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...
- §206.877 Motor vehicles fueled by liquefied petroleum gas or compressed natural gas; payment of annual decal fees in lieu of tax.
(1) The tax imposed by s. 206.87 does not apply to motor vehicles licensed in this state pursuant to chapter 320 which are powered by alternative...
- §206.879 State and local alternative fuel user fee clearing trust funds; distribution.
(1) Notwithstanding the provisions of s. 206.875, the revenues from the state alternative fuel fees imposed by s. 206.877 shall be deposited into the State Alternative...
- §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...
- §206.89 Licenses; necessity; prerequisites; issuance; nonassignability.
(1)(a) A person may not act as a retailer of alternative fuel unless he or she holds a valid retailer of alternative fuel license issued by...
- §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....
- §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,...
Part III - Aviation Fuel (ss. 206.9815-206.9875)
- §206.9815 Definitions.
As used in this part: (1) "Aviation fuel" means fuel for use in aircraft, and includes aviation gasoline and aviation turbine fuels and kerosene, as determined...
- §206.9825 Aviation fuel tax.
(1)(a) Except as otherwise provided in this part, an excise tax of 6.9 cents per gallon of aviation fuel is imposed upon every gallon of aviation...
- §206.9835 Administration of tax.
To the extent that they are not manifestly incompatible with the provisions of this part, the provisions of part I shall govern the administration and...
- §206.9837 Disclosure of price.
Every retail dealer engaged in the sale of aviation fuel to the public shall post in a place clearly visible to the public in the...
- §206.9845 Distribution of proceeds.
Moneys collected pursuant to this part shall be deposited in the Fuel Tax Collection Trust Fund. Such moneys, after deducting the service charges imposed by...
- §206.9855 Refund to carriers.
Any carrier that is in the business of transporting persons or property for compensation or hire by air shall be entitled to receive a refund...
- §206.9865 Commercial air carriers; registration; reporting.
(1) A commercial air carrier which operates in Florida must apply for and receive from the department an aviation fuel tax license. (2) To procure an aviation...
- §206.9875 United States government exempt.
Aviation fuel purchased by the United States or any department or agency of the United States is exempt from the tax imposed by this part...
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...
- §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...
- §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...
