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The Florida Statutes

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE
Chapter 206
MOTOR AND OTHER FUEL TAXES
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F.S. 206.095
206.095 Reports from terminal operators.
(1) Every terminal operator who stores, handles, or transfers motor fuel, casinghead gasoline, natural gasoline, naphtha, diesel fuel, kerosene, or other middle distillates shall file a report on forms prescribed by the department. The report shall be filed on a monthly basis within 20 days after the close of the month covered by the report and shall show:
(a) The name, address, and license number of the terminal supplier, importer, or exporter storing or transferring such product.
(b) The name of the boat, barge, or vessel transporting the product to the terminal.
(c) The number of gallons and type of product which is being stored.
(d) Such other additional information relative to shipments and storage of products as the department may require.
(2) The department is authorized to suspend the reporting requirements of this section if substantially the same data is filed with the Internal Revenue Service and provided to the department through a national information reporting system.
(3) If any terminal operator fails to make a complete report, the department shall impose, in addition to any other penalty and interest due, a penalty in the amount of $100.
(4) All moneys derived from the penalties imposed by this section shall be deposited into the Fuel Tax Collection Trust Fund and allocated in the same manner as provided by s. 206.875.
History.s. 90, ch. 85-342; s. 18, ch. 95-417; s. 6, ch. 96-323; s. 12, ch. 2000-355; s. 8, ch. 2005-280.