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The Florida Statutes

The 2008 Florida Statutes

Title XIV
TAXATION AND FINANCE
Chapter 206
MOTOR AND OTHER FUEL TAXES
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Chapter 206, Part I, Florida Statutes 2008

PART I

MOTOR FUELS

206.01  Definitions.

206.02  Application for license; temporary license; terminal suppliers, importers, exporters, blenders, biodiesel manufacturers, and wholesalers.

206.021  Application for license; carriers.

206.022  Application for license; terminal operators.

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.

206.0261  Retaining all or portion of tax reduction amount or interference with tax reduction benefit prohibited.

206.027  Licenses not assignable.

206.028  Costs of investigation; department to charge applicants; contracts with private companies authorized.

206.03  Licensing of terminal suppliers, importers, exporters, and wholesalers.

206.04  License number and cards; penalties.

206.045  Licensing period; cost for license issuance.

206.05  Bond required of licensed terminal supplier, importer, exporter, or wholesaler.

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.

206.06  Estimate of amount of fuel taxes due and unpaid.

206.07  Suits for collection of unpaid taxes.

206.075  Department's warrant 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.

206.095  Reports from terminal operators.

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.

206.175  Foreclosure of liens.

206.18  Discontinuance or transfer of business; liability of tax, procedure; penalty for violation.

206.199  Transportation of motor fuel by pipeline or marine vessel.

206.20  Transportation of motor fuel over public highways.

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.

206.21  Trial of issues interposed by defense; sale, etc.

206.215  Costs and expenses of proceedings.

206.22  Restraining and enjoining violations.

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.

206.27  Records and files as public records.

206.28  Exchange of information among the states.

206.404  License requirements for retail dealers and resellers; penalty.

206.405  Receipt for payment of license tax.

206.406  Disposition of license tax funds.

206.41  State taxes imposed on motor fuel.

206.413  Liability for tax; interstate agreement; penalties.

206.414  Collection of certain taxes; prohibited credits and refunds.

206.416  Change in state destination.

206.42  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.

206.46  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.

206.485  Tracking system reporting requirements.

206.49  Invoice to show whether or not tax paid; liability.

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.

206.605  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.

206.61  Municipal taxes, limited.

206.62  Certain sales to United States tax-exempt; rules and regulations.

206.625  Return of tax to municipalities, counties, and school districts.

206.626  Refunds to ethanol dealers.

206.63  Definitions; s. 206.64.

206.64  Refunds on fuel used for agricultural or commercial fishing purposes.