Estimate of amount of tax due and unpaid
Source:
Section 320.406 — Estimate of amount of tax due and unpaid, https://www.flsenate.gov/Laws/Statutes/2024/0320.406 (accessed Aug. 7, 2025).
320.02
Registration required 320.03
Registration 320.04
Registration service charge 320.05
Records of the department 320.06
Registration certificates, license plates, and validation stickers generally 320.07
Expiration of registration 320.08
License taxes 320.10
Exemptions 320.011
Administration and enforcement 320.13
Dealer and manufacturer license plates and alternative method of registration 320.14
Fractional license tax 320.15
Refund of license tax 320.015
Taxation of mobile homes 320.17
Classification of vehicles and mobile homes and assessment of license tax by department 320.18
Withholding registration 320.19
Tax lien 320.20
Disposition of license tax moneys 320.23
Taxes declared compensatory 320.023
Requests to establish voluntary checkoff on motor vehicle registration application 320.025
Registration certificate and license plate or decal issued under fictitious name 320.26
Counterfeiting license plates, validation stickers, mobile home stickers, cab cards, trip permits, or special temporary operational permits prohibited 320.27
Motor vehicle dealers 320.28
Nonresident dealers in secondhand motor vehicles, recreational vehicles, or mobile homes 320.30
Penalty for violating s 320.31
Definitions covering ss 320.031
Mailing of registration certificates, license plates, and validation stickers 320.37
Registration not to apply to nonresidents 320.38
When nonresident exemption not allowed 320.39
Reciprocal agreements for nonresident exemption 320.51
Farm tractors and farm trailers exempt 320.055
Registration periods 320.57
Penalties for violations of this chapter 320.58
License inspectors 320.60
Definitions for ss 320.61
Licenses required of motor vehicle manufacturers, distributors, importers, etc 320.061
Unlawful to alter motor vehicle registration certificates, license plates, temporary license plates, mobile home stickers, or validation stickers or to obscure license plates 320.62
Licenses 320.63
Application for license 320.64
Denial, suspension, or revocation of license 320.67
Violations by dealers 320.68
Revocation of license held by firms or corporations 320.69
Rules 320.70
Penalties for violation 320.71
Nonresident motor vehicle, mobile home, or recreational vehicle dealer’s license 320.071
Advance registration renewal 320.072
Additional fee imposed on certain motor vehicle registration transactions 320.77
License required of mobile home dealers 320.081
Collection and distribution of annual license tax imposed on the following type units 320.083
Amateur radio operators 320.084
Free motor vehicle license plate to certain disabled veterans 320.086
Ancient or antique motor vehicles 320.087
Intercity buses operated in interstate commerce 320.089
Veterans of the United States Armed Forces 320.90
Notification of consumer’s rights 320.091
Vehicles held in trust 320.95
Transactions by electronic or telephonic means 320.102
Marine boat trailers owned by nonprofit organizations 320.0104
Legislative intent with respect to implementation of chapter 320.105
Golf carts and utility vehicles 320.131
Temporary tags 320.133
Transporter license plates 320.203
Disposition of biennial license tax moneys 320.261
Attaching registration license plate not assigned unlawful 320.271
Used cars 320.273
Reinstatement of license of motor vehicle dealers 320.275
Automobile Dealers Industry Advisory Board 320.371
Registration not to apply to certain manufacturers and others 320.405
International Registration Plan 320.406
Estimate of amount of tax due and unpaid 320.407
Suits for collection of unpaid taxes, penalties, and interest 320.408
Departmental warrant for collection of unpaid taxes and penalties due from motor carriers 320.409
Tax lien on property 320.411
Officer’s sale of property or franchise 320.412
Department to furnish certificate of liens 320.413
Discontinuance or transfer of business 320.414
Restraining and enjoining violation 320.415
Authority to inspect vehicles and seize property 320.416
Cooperation of other state agencies in administration of law 320.417
Foreclosure of liens 320.525
Port vehicles and equipment 320.535
Airport vehicles and equipment 320.571
Failure of person charged with misdemeanor under this chapter to comply with court-ordered directives 320.0601
Lease and rental car companies 320.0603
Vehicle-for-hire license or permit 320.605
Legislative intent 320.0605
Certificate of registration 320.0607
Replacement license plates, validation decal, or mobile home sticker 320.0609
Transfer and exchange of registration license plates 320.615
Agent for service of process 320.641
Discontinuations, cancellations, nonrenewals, modifications, and replacement of franchise agreements 320.642
Dealer licenses in areas previously served 320.643
Transfer, assignment, or sale of franchise agreements 320.644
Change of executive management control 320.645
Restriction upon ownership of dealership by licensee 320.646
Consumer data protection 320.0655
Permanent license plates for governmental entities and volunteer fire departments 320.0657
Permanent registration 320.0659
Permanent registration of trailer for hire and semitrailers 320.664
Reinstatement of license 320.695
Injunction 320.696
Warranty responsibility 320.697
Civil damages 320.698
Civil fines 320.699
Administrative hearings and adjudications 320.701
Applicability of ch. 84-69 320.0705
Semiannual registration or renewal for certain vehicles 320.0706
Display of license plates on trucks 320.0715
International Registration Plan 320.771
License required of recreational vehicle dealers 320.781
Mobile Home and Recreational Vehicle Protection Trust Fund 320.0801
Additional license tax on certain vehicles 320.0802
Surcharge on license tax 320.0803
Moped license plates 320.0804
Surcharge on license tax 320.0805
Personalized prestige license plates 320.0807
Special license plates for Governor and federal and state legislators 320.0815
Mobile homes and recreational vehicle-type units required to have appropriate license plates or stickers 320.0821
Wrecker license plates 320.822
Definitions 320.823
Establishment of uniform mobile home standards 320.824
Changes and modifications of standards 320.827
Label 320.830
Reciprocity 320.831
Penalties 320.832
Legislative intent 320.833
Retention, destruction, and reproduction of records 320.834
Purpose 320.835
Mobile home and recreational vehicle warranties 320.836
Presenting warranty claim 320.837
Warranty service 320.838
Civil action 320.839
Cumulative remedies 320.840
Liquidated damages 320.0841
Free motor vehicle license plates to members of Seminole and Miccosukee Indian Tribes 320.0842
Free motor vehicle license plates to veterans who use wheelchairs 320.0843
License plates for persons with disabilities eligible for permanent disabled parking permits 320.0845
License plates for members of Paralyzed Veterans of America 320.0846
Free motor vehicle license plates to active members of the Florida National Guard 320.0847
Mini truck and low-speed vehicle license plates 320.0848
Persons who have disabilities 320.861
Investigations 320.862
Revocation of license held by firms or corporations 320.0863
Custom vehicles and street rods 320.865
Maintenance of records by the department 320.0875
Purple Heart special motorcycle license plate 320.0891
U.S. Paratroopers license plate 320.0892
Motor vehicle license plates for recipients of the Silver Star, Distinguished Service Cross, Navy Cross, or Air Force Cross 320.0893
Motor vehicle license plates to recipients of the Medal of Honor 320.0894
Motor vehicle license plates to Gold Star family members 320.0898
Emergency service special registration plates 320.1316
Failure to surrender vehicle or vessel 320.1325
Registration required for the temporarily employed 320.3201
Legislative intent 320.3202
Definitions 320.3203
Requirement for a written manufacturer/dealer agreement 320.3205
Termination, cancellation, and nonrenewal of a manufacturer/dealer agreement 320.3206
Transfer of ownership 320.3207
Warranty obligations 320.3208
Inspection and rejection by the dealer 320.3209
Coercion of dealer prohibited 320.3210
Civil dispute resolution 320.3211
Penalties 320.6403
Distributor agreements 320.6405
Franchise agreements 320.6407
Recall notices under franchise agreements 320.6412
Franchise termination based on fraud 320.6415
Changes in plan or system of distribution 320.6975
Procedures and remedies applicable to distributor agreements 320.6992
Application 320.08001
Electric vehicles 320.08015
License tax surcharge 320.08035
Persons who have disabilities 320.08046
Juvenile programs surcharge on license tax 320.08047
Voluntary contribution for organ and tissue donor education 320.08048
Sample license plates 320.08053
Establishment of specialty license plates 320.08056
Specialty license plates 320.08058
Specialty license plates 320.08062
Audits and attestations required 320.08068
Motorcycle specialty license plates 320.8225
Mobile home and recreational vehicle manufacturer, distributor, and importer license 320.8231
Establishment of uniform standards for recreational vehicle-type units and park trailers 320.8232
Establishment of uniform standards for used recreational vehicles and repair and remodeling code for mobile homes 320.8245
Limitation of alteration or modification to mobile homes or recreational vehicles 320.8249
Mobile home installers license 320.8251
Mobile home installation products 320.8255
Mobile home inspection 320.8285
Onsite inspection 320.8325
Mobile homes, manufactured homes, and park trailers 320.8335
Disclosure of manner used in determining length of mobile homes 320.69915
Severability
Registration required 320.03
Registration 320.04
Registration service charge 320.05
Records of the department 320.06
Registration certificates, license plates, and validation stickers generally 320.07
Expiration of registration 320.08
License taxes 320.10
Exemptions 320.011
Administration and enforcement 320.13
Dealer and manufacturer license plates and alternative method of registration 320.14
Fractional license tax 320.15
Refund of license tax 320.015
Taxation of mobile homes 320.17
Classification of vehicles and mobile homes and assessment of license tax by department 320.18
Withholding registration 320.19
Tax lien 320.20
Disposition of license tax moneys 320.23
Taxes declared compensatory 320.023
Requests to establish voluntary checkoff on motor vehicle registration application 320.025
Registration certificate and license plate or decal issued under fictitious name 320.26
Counterfeiting license plates, validation stickers, mobile home stickers, cab cards, trip permits, or special temporary operational permits prohibited 320.27
Motor vehicle dealers 320.28
Nonresident dealers in secondhand motor vehicles, recreational vehicles, or mobile homes 320.30
Penalty for violating s 320.31
Definitions covering ss 320.031
Mailing of registration certificates, license plates, and validation stickers 320.37
Registration not to apply to nonresidents 320.38
When nonresident exemption not allowed 320.39
Reciprocal agreements for nonresident exemption 320.51
Farm tractors and farm trailers exempt 320.055
Registration periods 320.57
Penalties for violations of this chapter 320.58
License inspectors 320.60
Definitions for ss 320.61
Licenses required of motor vehicle manufacturers, distributors, importers, etc 320.061
Unlawful to alter motor vehicle registration certificates, license plates, temporary license plates, mobile home stickers, or validation stickers or to obscure license plates 320.62
Licenses 320.63
Application for license 320.64
Denial, suspension, or revocation of license 320.67
Violations by dealers 320.68
Revocation of license held by firms or corporations 320.69
Rules 320.70
Penalties for violation 320.71
Nonresident motor vehicle, mobile home, or recreational vehicle dealer’s license 320.071
Advance registration renewal 320.072
Additional fee imposed on certain motor vehicle registration transactions 320.77
License required of mobile home dealers 320.081
Collection and distribution of annual license tax imposed on the following type units 320.083
Amateur radio operators 320.084
Free motor vehicle license plate to certain disabled veterans 320.086
Ancient or antique motor vehicles 320.087
Intercity buses operated in interstate commerce 320.089
Veterans of the United States Armed Forces 320.90
Notification of consumer’s rights 320.091
Vehicles held in trust 320.95
Transactions by electronic or telephonic means 320.102
Marine boat trailers owned by nonprofit organizations 320.0104
Legislative intent with respect to implementation of chapter 320.105
Golf carts and utility vehicles 320.131
Temporary tags 320.133
Transporter license plates 320.203
Disposition of biennial license tax moneys 320.261
Attaching registration license plate not assigned unlawful 320.271
Used cars 320.273
Reinstatement of license of motor vehicle dealers 320.275
Automobile Dealers Industry Advisory Board 320.371
Registration not to apply to certain manufacturers and others 320.405
International Registration Plan 320.406
Estimate of amount of tax due and unpaid 320.407
Suits for collection of unpaid taxes, penalties, and interest 320.408
Departmental warrant for collection of unpaid taxes and penalties due from motor carriers 320.409
Tax lien on property 320.411
Officer’s sale of property or franchise 320.412
Department to furnish certificate of liens 320.413
Discontinuance or transfer of business 320.414
Restraining and enjoining violation 320.415
Authority to inspect vehicles and seize property 320.416
Cooperation of other state agencies in administration of law 320.417
Foreclosure of liens 320.525
Port vehicles and equipment 320.535
Airport vehicles and equipment 320.571
Failure of person charged with misdemeanor under this chapter to comply with court-ordered directives 320.0601
Lease and rental car companies 320.0603
Vehicle-for-hire license or permit 320.605
Legislative intent 320.0605
Certificate of registration 320.0607
Replacement license plates, validation decal, or mobile home sticker 320.0609
Transfer and exchange of registration license plates 320.615
Agent for service of process 320.641
Discontinuations, cancellations, nonrenewals, modifications, and replacement of franchise agreements 320.642
Dealer licenses in areas previously served 320.643
Transfer, assignment, or sale of franchise agreements 320.644
Change of executive management control 320.645
Restriction upon ownership of dealership by licensee 320.646
Consumer data protection 320.0655
Permanent license plates for governmental entities and volunteer fire departments 320.0657
Permanent registration 320.0659
Permanent registration of trailer for hire and semitrailers 320.664
Reinstatement of license 320.695
Injunction 320.696
Warranty responsibility 320.697
Civil damages 320.698
Civil fines 320.699
Administrative hearings and adjudications 320.701
Applicability of ch. 84-69 320.0705
Semiannual registration or renewal for certain vehicles 320.0706
Display of license plates on trucks 320.0715
International Registration Plan 320.771
License required of recreational vehicle dealers 320.781
Mobile Home and Recreational Vehicle Protection Trust Fund 320.0801
Additional license tax on certain vehicles 320.0802
Surcharge on license tax 320.0803
Moped license plates 320.0804
Surcharge on license tax 320.0805
Personalized prestige license plates 320.0807
Special license plates for Governor and federal and state legislators 320.0815
Mobile homes and recreational vehicle-type units required to have appropriate license plates or stickers 320.0821
Wrecker license plates 320.822
Definitions 320.823
Establishment of uniform mobile home standards 320.824
Changes and modifications of standards 320.827
Label 320.830
Reciprocity 320.831
Penalties 320.832
Legislative intent 320.833
Retention, destruction, and reproduction of records 320.834
Purpose 320.835
Mobile home and recreational vehicle warranties 320.836
Presenting warranty claim 320.837
Warranty service 320.838
Civil action 320.839
Cumulative remedies 320.840
Liquidated damages 320.0841
Free motor vehicle license plates to members of Seminole and Miccosukee Indian Tribes 320.0842
Free motor vehicle license plates to veterans who use wheelchairs 320.0843
License plates for persons with disabilities eligible for permanent disabled parking permits 320.0845
License plates for members of Paralyzed Veterans of America 320.0846
Free motor vehicle license plates to active members of the Florida National Guard 320.0847
Mini truck and low-speed vehicle license plates 320.0848
Persons who have disabilities 320.861
Investigations 320.862
Revocation of license held by firms or corporations 320.0863
Custom vehicles and street rods 320.865
Maintenance of records by the department 320.0875
Purple Heart special motorcycle license plate 320.0891
U.S. Paratroopers license plate 320.0892
Motor vehicle license plates for recipients of the Silver Star, Distinguished Service Cross, Navy Cross, or Air Force Cross 320.0893
Motor vehicle license plates to recipients of the Medal of Honor 320.0894
Motor vehicle license plates to Gold Star family members 320.0898
Emergency service special registration plates 320.1316
Failure to surrender vehicle or vessel 320.1325
Registration required for the temporarily employed 320.3201
Legislative intent 320.3202
Definitions 320.3203
Requirement for a written manufacturer/dealer agreement 320.3205
Termination, cancellation, and nonrenewal of a manufacturer/dealer agreement 320.3206
Transfer of ownership 320.3207
Warranty obligations 320.3208
Inspection and rejection by the dealer 320.3209
Coercion of dealer prohibited 320.3210
Civil dispute resolution 320.3211
Penalties 320.6403
Distributor agreements 320.6405
Franchise agreements 320.6407
Recall notices under franchise agreements 320.6412
Franchise termination based on fraud 320.6415
Changes in plan or system of distribution 320.6975
Procedures and remedies applicable to distributor agreements 320.6992
Application 320.08001
Electric vehicles 320.08015
License tax surcharge 320.08035
Persons who have disabilities 320.08046
Juvenile programs surcharge on license tax 320.08047
Voluntary contribution for organ and tissue donor education 320.08048
Sample license plates 320.08053
Establishment of specialty license plates 320.08056
Specialty license plates 320.08058
Specialty license plates 320.08062
Audits and attestations required 320.08068
Motorcycle specialty license plates 320.8225
Mobile home and recreational vehicle manufacturer, distributor, and importer license 320.8231
Establishment of uniform standards for recreational vehicle-type units and park trailers 320.8232
Establishment of uniform standards for used recreational vehicles and repair and remodeling code for mobile homes 320.8245
Limitation of alteration or modification to mobile homes or recreational vehicles 320.8249
Mobile home installers license 320.8251
Mobile home installation products 320.8255
Mobile home inspection 320.8285
Onsite inspection 320.8325
Mobile homes, manufactured homes, and park trailers 320.8335
Disclosure of manner used in determining length of mobile homes 320.69915
Severability