Backup tax
Source:
Section 206.873 — Backup tax, https://www.flsenate.gov/Laws/Statutes/2024/0206.873 (accessed Aug. 7, 2025).
206.85
Purpose 206.86
Definitions 206.87
Levy of tax 206.88
Appropriation for expenses of administration 206.90
Bond required of terminal suppliers, importers, and wholesalers 206.91
Tax reports 206.92
Surrender of bond or license 206.93
Penalty for failure to report and pay taxes promptly 206.94
Department may estimate diesel fuels sold or used 206.96
Reports from Department of Highway Safety and Motor Vehicles 206.97
Applicability of specified sections of part I 206.872
Liability for tax 206.873
Backup tax 206.874
Exemptions 206.875
Allocation of tax 206.945
Settlement or compromise of tax, penalty, or interest 206.8735
Department authorized to inspect 206.8741
Dyeing and marking 206.8745
Credits and refund claims
Purpose 206.86
Definitions 206.87
Levy of tax 206.88
Appropriation for expenses of administration 206.90
Bond required of terminal suppliers, importers, and wholesalers 206.91
Tax reports 206.92
Surrender of bond or license 206.93
Penalty for failure to report and pay taxes promptly 206.94
Department may estimate diesel fuels sold or used 206.96
Reports from Department of Highway Safety and Motor Vehicles 206.97
Applicability of specified sections of part I 206.872
Liability for tax 206.873
Backup tax 206.874
Exemptions 206.875
Allocation of tax 206.945
Settlement or compromise of tax, penalty, or interest 206.8735
Department authorized to inspect 206.8741
Dyeing and marking 206.8745
Credits and refund claims