Fla. Stat. 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:Every position holder shall pay taxes on the removal of motor fuel from a terminal as described by s. 206.41. In an exchange agreement between two licensed terminal suppliers, the receiving party shall be liable as the position holder if the receiving party is identified to the terminal operator by the delivering party.Every terminal supplier shall pay taxes on the removal of motor fuel from a refinery as specified by s. 206.41.Every importer shall pay taxes on the entry into this state as specified by s. 206.41.Any person that produces blended motor fuel outside the bulk transfer or terminal system shall pay taxes as provided for by s. 206.41.Any person using motor fuel upon which the tax required by s. 206.41 has not been paid and which is not exempted by this part is liable for the backup tax imposed by s. 206.873.The seller of motor fuel is jointly and severally liable for the backup tax imposed by s. 206.873 if the seller knows or has reason to know that the motor fuel will be used in any nonexempt use.The terminal operator is jointly and severally liable for the taxes imposed by s. 206.41 if:
The position holder with respect to the motor fuel is a person other than the terminal operator and is not a terminal supplier; or
The terminal operator has not met the conditions specified under paragraph (h).
A terminal operator is not liable for taxes imposed by s. 206.41 if at the time of the removal all the following apply:
The terminal operator is a terminal supplier.
The terminal operator has an unexpired notification certificate from the position holder as required by the Internal Revenue Service.
The terminal operator has no reason to believe that any information in the certificate is false.

(a)

Every position holder shall pay taxes on the removal of motor fuel from a terminal as described by s. 206.41. In an exchange agreement between two licensed terminal suppliers, the receiving party shall be liable as the position holder if the receiving party is identified to the terminal operator by the delivering party.

(b)

Every terminal supplier shall pay taxes on the removal of motor fuel from a refinery as specified by s. 206.41.

(c)

Every importer shall pay taxes on the entry into this state as specified by s. 206.41.

(d)

Any person that produces blended motor fuel outside the bulk transfer or terminal system shall pay taxes as provided for by s. 206.41.

(e)

Any person using motor fuel upon which the tax required by s. 206.41 has not been paid and which is not exempted by this part is liable for the backup tax imposed by s. 206.873.

(f)

The seller of motor fuel is jointly and severally liable for the backup tax imposed by s. 206.873 if the seller knows or has reason to know that the motor fuel will be used in any nonexempt use.

(g)

The terminal operator is jointly and severally liable for the taxes imposed by s. 206.41 if:The position holder with respect to the motor fuel is a person other than the terminal operator and is not a terminal supplier; orThe terminal operator has not met the conditions specified under paragraph (h).
1. The position holder with respect to the motor fuel is a person other than the terminal operator and is not a terminal supplier; or
2. The terminal operator has not met the conditions specified under paragraph (h).

(h)

A terminal operator is not liable for taxes imposed by s. 206.41 if at the time of the removal all the following apply:The terminal operator is a terminal supplier.The terminal operator has an unexpired notification certificate from the position holder as required by the Internal Revenue Service.The terminal operator has no reason to believe that any information in the certificate is false.
1. The terminal operator is a terminal supplier.
2. The terminal operator has an unexpired notification certificate from the position holder as required by the Internal Revenue Service.
3. The terminal operator has no reason to believe that any information in the certificate is false.

(2)

A licensed terminal supplier who is a position holder in a terminal located outside of this state or a seller transferring ownership of motor fuel outside of this state destined for this state agrees to be subject to the laws of this state and comply with the provisions of this chapter in the same manner as if the motor fuel were withdrawn from a terminal in this state or the transfer of ownership occurred in this state.

(3)(a)

Any person who willfully evades or attempts to evade or defeat the payment of the fuel taxes imposed by this part shall be penalized in the amount of $10 for every gallon of motor fuel involved or $1,000, whichever is greater, for the first offense. The penalty shall increase with subsequent violations by multiplying the penalty amount by the number of prior violations. The penalty applies in any of the following circumstances:
If any motor fuel is sold or held for sale by any person for any use that is taxable and such person knows or has reason to know that the taxes due under this part have not been paid to the state, and that person fails to pay the taxes due directly to the state.
If any motor fuel is held for use or used by any person for a use other than a nontaxable use and such person knew, or had reason to know, that the taxes due under this part have not been paid to the state, and that person fails to pay the taxes due directly to the state.
If any person willfully, with intent to evade tax, alters sales or shipping documents or collects and fails to remit any taxes due under this part.
Any business entity and each officer, employee, or agent of the entity who willfully participated in any act giving rise to the penalty is jointly and severally liable with the entity for the penalty.

(3)(a)

Any person who willfully evades or attempts to evade or defeat the payment of the fuel taxes imposed by this part shall be penalized in the amount of $10 for every gallon of motor fuel involved or $1,000, whichever is greater, for the first offense. The penalty shall increase with subsequent violations by multiplying the penalty amount by the number of prior violations. The penalty applies in any of the following circumstances:If any motor fuel is sold or held for sale by any person for any use that is taxable and such person knows or has reason to know that the taxes due under this part have not been paid to the state, and that person fails to pay the taxes due directly to the state.If any motor fuel is held for use or used by any person for a use other than a nontaxable use and such person knew, or had reason to know, that the taxes due under this part have not been paid to the state, and that person fails to pay the taxes due directly to the state.If any person willfully, with intent to evade tax, alters sales or shipping documents or collects and fails to remit any taxes due under this part.
1. If any motor fuel is sold or held for sale by any person for any use that is taxable and such person knows or has reason to know that the taxes due under this part have not been paid to the state, and that person fails to pay the taxes due directly to the state.
2. If any motor fuel is held for use or used by any person for a use other than a nontaxable use and such person knew, or had reason to know, that the taxes due under this part have not been paid to the state, and that person fails to pay the taxes due directly to the state.
3. If any person willfully, with intent to evade tax, alters sales or shipping documents or collects and fails to remit any taxes due under this part.

(b)

Any business entity and each officer, employee, or agent of the entity who willfully participated in any act giving rise to the penalty is jointly and severally liable with the entity for the penalty.

Source: Section 206.413 — Liability for tax; interstate agreement; penalties, https://www.­flsenate.­gov/Laws/Statutes/2024/0206.­413 (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

§ 206.413. Liab. for tax; interstate agreement; penalties's source at flsenate​.gov