Part I
Motor Fuels

Sections

206.01
Definitions
206.02
Application for license; temporary license; terminal suppliers, importers, exporters, blenders, biodiesel manufacturers, and wholesalers
206.03
Licensing of terminal suppliers, importers, exporters, and wholesalers
206.04
License number and cards; penalties
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; all persons that purchase, import, export, use, sell, or store motor fuel
206.13
Refund or credit of taxes erroneously paid or illegally collected
206.14
Inspection of records; audits; hearings; forms; rules and regulations
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; liability of tax, procedure; penalty for violation
206.20
Transportation of motor fuel over public highways
206.21
Trial of issues interposed by defense; sale, etc
206.021
Application for license; carriers
206.22
Restraining and enjoining violations
206.022
Application for license; terminal operators
206.23
Tax; must be stated separately
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; procedure
206.026
Certain persons prohibited from holding a terminal supplier, importer, exporter, blender, carrier, terminal operator, or wholesaler license; suspension and revocation
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; department to charge applicants; contracts with private companies authorized
206.41
State taxes imposed on motor fuel
206.42
Aviation gasoline exempt from excise tax; rocket fuel
206.43
Terminal supplier, importer, exporter, blender, and wholesaler to report to department monthly; deduction
206.44
Penalty and interest for failure to report on time; penalty and interest on tax deficiencies
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; liability
206.051
Importer and exporter; credit authorization and bonding requirements
206.052
Export of tax-free fuels
206.054
Payment of taxes by importers
206.055
Departmental powers; cancellation of licenses; surrender of bond; interstate enforcement agreements
206.56
Unlawful use of tax collected; theft of state funds
206.59
Department to make rules; powers
206.60
County tax on motor fuel
206.61
Municipal taxes, limited
206.62
Certain sales to United States tax-exempt; rules and regulations
206.63
Definitions; s
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; penalty
206.413
Liability for tax; interstate agreement; penalties
206.414
Collection of certain taxes; prohibited credits and refunds
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; deposit of proceeds; distribution
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

Part I. Motor Fuels's source at flsenate​.gov