Fla. Stat. 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 in his or her possession an invoice or bill of sale or other record evidence showing the true name and address of the person from whom he or she has received said motor fuel and the true name and address of every person or persons to whom he or she has made or is making deliveries of same, and the number of gallons (that is, a person hauling, transporting, or conveying said motor fuel must have in his or her possession record evidence of the name and address of the person from whom he or she has received the same, and also of the name and address of the person to whom he or she has delivered or is going to deliver the same, and the number of gallons). The person hauling, transporting, or conveying said motor fuel shall at the request of any person authorized by law to inquire into or investigate said matters, produce and offer for inspection the invoice or bill of sale or other record evidence. If the person fails to produce the invoice or bill of sale or other record evidence, or if, when produced, it fails to clearly disclose said information, the same shall be prima facie evidence of a violation of this section.

(2)

Any person engaged in the business activity of transporting fuel over the navigable waters of this state as a private or common carrier or for his or her own account shall maintain records disclosing all receipts and deliveries of motor fuel products enumerated in subsection (1). Records shall include:The terminal location or receiving point of origin.The federal employer identification numbers of the fuel owner, the shipper, and the consignee.The volume and type of fuel transported.The complete address of delivery destination.The date and time of pickup and delivery.

Importers of untaxed motor fuel shall also include the import authorization number required by this part.

(a)

The terminal location or receiving point of origin.

(b)

The federal employer identification numbers of the fuel owner, the shipper, and the consignee.

(c)

The volume and type of fuel transported.

(d)

The complete address of delivery destination.

(e)

The date and time of pickup and delivery.

(3)

No person shall haul, transport, or convey motor fuel in boats over any of the navigable waters of the state, except in boats plainly and visibly marked on both sides and above the waterline thereof with the word “gasoline” or other name of the motor fuel being transported, in letters at least 4 inches high and of corresponding appropriate width, together with the name and address of the owner of the boat in which such motor fuel is contained.

(4)

The provisions of this section shall not apply to boats transporting motor fuel to be used solely for their own motive power.

Source: Section 206.204 — Transportation of motor fuel by boats over the navigable waters of this state, https://www.­flsenate.­gov/Laws/Statutes/2024/0206.­204 (accessed Aug. 7, 2025).

206.01
Definitions
206.02
Application for license
206.03
Licensing of terminal suppliers, importers, exporters, and wholesalers
206.04
License number and cards
206.05
Bond required of licensed terminal supplier, importer, exporter, or wholesaler
206.06
Estimate of amount of fuel taxes due and unpaid
206.07
Suits for collection of unpaid taxes
206.08
Reports from persons who do not purchase tax-free motor fuel
206.09
Reports from carriers transporting motor fuel or similar products
206.10
Reports to be filed whether taxes due or not
206.11
Penalties
206.12
Retention of records
206.13
Refund or credit of taxes erroneously paid or illegally collected
206.14
Inspection of records
206.15
Fuel taxes a lien on property
206.16
Officer selling property
206.17
Department to furnish certificates of liens
206.18
Discontinuance or transfer of business
206.20
Transportation of motor fuel over public highways
206.21
Trial of issues interposed by defense
206.021
Application for license
206.22
Restraining and enjoining violations
206.022
Application for license
206.23
Tax
206.24
Department and agents may make arrests, seize property, and execute warrants
206.25
Method for collection of tax cumulative
206.025
Application by person whose license has been canceled
206.026
Certain persons prohibited from holding a terminal supplier, importer, exporter, blender, carrier, terminal operator, or wholesaler license
206.27
Records and files as public records
206.027
Licenses not assignable
206.28
Exchange of information among the states
206.028
Costs of investigation
206.41
State taxes imposed on motor fuel
206.42
Aviation gasoline exempt from excise tax
206.43
Terminal supplier, importer, exporter, blender, and wholesaler to report to department monthly
206.44
Penalty and interest for failure to report on time
206.45
Payment of tax into State Treasury
206.045
Licensing period
206.46
State Transportation Trust Fund
206.47
Distribution of constitutional fuel tax pursuant to State Constitution
206.48
Reports required of terminal suppliers, importers, exporters, blenders, and wholesalers
206.49
Invoice to show whether or not tax paid
206.051
Importer and exporter
206.052
Export of tax-free fuels
206.054
Payment of taxes by importers
206.055
Departmental powers
206.56
Unlawful use of tax collected
206.59
Department to make rules
206.60
County tax on motor fuel
206.61
Municipal taxes, limited
206.62
Certain sales to United States tax-exempt
206.63
Definitions
206.64
Refunds on fuel used for agricultural or commercial fishing purposes
206.075
Department’s warrant for collection of unpaid taxes
206.095
Reports from terminal operators
206.175
Foreclosure of liens
206.199
Transportation of motor fuel by pipeline or marine vessel
206.204
Transportation of motor fuel by boats over the navigable waters of this state
206.205
Forfeiture of vehicles and boats illegally transporting or delivering motor fuel
206.215
Costs and expenses of proceedings
206.0261
Retaining all or portion of tax reduction amount or interference with tax reduction benefit prohibited
206.404
License requirements for retail dealers and resellers
206.413
Liability for tax
206.414
Collection of certain taxes
206.416
Change in state destination
206.485
Tracking system reporting requirements
206.605
Municipal tax on motor fuel
206.606
Distribution of certain proceeds
206.608
State Comprehensive Enhanced Transportation System Tax
206.609
Transfer of funds to the Agricultural Emergency Eradication Trust Fund
206.625
Return of tax to municipalities, counties, and school districts
206.626
Refunds to ethanol dealers

Current through Fall 2025

§ 206.204. Transp. of motor fuel by boats over the navigable waters of this state's source at flsenate​.gov