Fla. Stat. § 207.001
Short title
This chapter shall be known as the “Florida Motor Fuel Use Tax Act,” and the taxes levied under this chapter shall be in addition to all other taxes imposed by law.
Florida Statutes Chapter 207 — MOTOR FUEL USE TAX
Florida · statute · Fla. Stat. ch. 207 · 24 active provisions
Fla. Stat. § 207.002
Definitions
As used in this chapter, the term:(1) “Department” means the Department of Highway Safety and Motor Vehicles.(2) “International Fuel Tax Agreement” means the reciprocal agreement among certain states of the United States, provinces of Canada, and other member jurisdictions which provides for the administration, collect…
Fla. Stat. § 207.003
Privilege tax levied
A tax for the privilege of operating any qualified motor vehicle upon the public highways of this state shall be levied upon every motor carrier at a rate which includes the minimum rates provided in parts I-III of chapter 206 on each gallon of motor fuel used for the propulsion of a qualified motor vehicle by such mot…
Fla. Stat. § 207.004
Licensing of motor carriers; fuel tax decals; fees; renewals; temporary fuel-use permits
(1)(a) A motor carrier may not operate or cause to be operated in this state any qualified motor vehicle, other than a Florida-based qualified motor vehicle that travels Florida intrastate mileage only, which uses motor fuel until such carrier is licensed under the International Fuel Tax Agreement and has been issued f…
Fla. Stat. § 207.005
Returns and payment of tax; delinquencies; calculation of fuel used during operations in this state; credit; bond
(1) The taxes levied under this chapter are due and payable on the first day of the month following the last month of the reporting period. The department may adopt rules for requiring and establishing procedures for annual, semiannual, or quarterly filing. The reporting period is the 12 months beginning January 1 and…
Fla. Stat. § 207.006
Reports to be filed regardless of tax
All statements or reports required by this chapter to be made to the department shall be filed regardless of whether tax is due under the provisions of this chapter.
Fla. Stat. § 207.007
Offenses; penalties and interest
(1) If any motor carrier licensed under this chapter fails to file a return or pay any tax liability under this chapter within the time required, the department may impose a delinquency penalty of $50 or 10 percent of the delinquent taxes due, whichever is greater, if the failure is for not more than 30 days, with an a…
Fla. Stat. § 207.008
Retention of records by motor carrier
Each licensed motor carrier shall maintain and keep pertinent records and papers as may be required by the department for the reasonable administration of this chapter and shall preserve the records upon which each tax return is based for 4 years after the due date or filing date of the return, whichever is later.
Fla. Stat. § 207.011
Inspection of records; hearings; forms; rules
(1) The department shall have the authority to prescribe all forms upon which reports shall be made to it and any other forms required for the proper administration of this chapter.(2) The department has authority to adopt rules pursuant to ss. 120.536(1) and 120.54 to enforce the provisions of this chapter.(3) The dep…
Fla. Stat. § 207.012
Estimate of amount of tax due and unpaid
(1) Whenever any motor carrier neglects or refuses to make and file any report for any reporting period as required by this chapter or files an incorrect or fraudulent report, or is in default in the payment of any taxes and penalties thereon payable under this chapter, the department, after giving at least 10 days’ no…
Fla. Stat. § 207.013
Suits for collection of unpaid taxes, penalties, and interest
Upon demand of the department, the Department of Legal Affairs or the state attorney for a judicial circuit shall bring appropriate actions, in the name of the state or in the name of the Department of Highway Safety and Motor Vehicles in the capacity of its office, for the recovery of taxes, penalties, and interest du…
Fla. Stat. § 207.014
Departmental warrant for collection of unpaid taxes
(1) Upon the determination of the amount of unpaid taxes and penalties due from a person, the department may issue a warrant, under its official seal, directed to the sheriff of any county of the state, commanding the sheriff to levy upon and sell the goods and chattels of such person found within the sheriff’s jurisdi…
Fla. Stat. § 207.015
Tax a lien on property
If any person liable for the tax imposed by this chapter neglects or refuses to pay it, the amount of the tax, including any interest, penalty, or addition to the tax, with any cost that may accrue in addition thereto, shall be a lien in favor of the state upon all franchises, property, and rights to property, whether…
Fla. Stat. § 207.016
Officer’s sale of property or franchise
(1) No sheriff, receiver, assignee, general or special magistrate, or other officer shall sell the property or franchise of any person for failure to pay taxes, penalties, or interest without first filing with the department a statement containing the following information:(a) The name of the plaintiff or party at whos…
Fla. Stat. § 207.017
Department to furnish certificate of liens
The department shall furnish to any person applying therefor a certificate showing the amount of all liens for tax, penalties, and interest that may be of record in the files of the department against any person under the provisions of this chapter.
Fla. Stat. § 207.018
Foreclosure of liens
The department may file an action in the name of the state to foreclose the liens provided for in this chapter. The procedure shall be the same as the procedure for foreclosure of mortgages on real estate. A certificate of the department setting forth the amount of taxes due shall be prima facie evidence of the matter…
Fla. Stat. § 207.019
Discontinuance or transfer of business; change of address
(1) Whenever a person ceases to engage in business as a motor carrier within this state by reason of the discontinuance, sale, or transfer of the business of such person, the person shall notify the department in writing at least 10 days before the time the discontinuance, sale, or transfer takes effect. Such notice mu…
Fla. Stat. § 207.021
Informal conferences; settlement or compromise of taxes, penalties, or interest
(1)(a) The department may establish informal conferences for the resolution of disputes arising from the assessment of taxes, penalties, or interest or the denial of refunds under chapter 120.(b) During any proceeding arising under this section, the motor carrier has the right to be represented and to record all proced…
Fla. Stat. § 207.022
Restraining and enjoining violation
In a suit or other proceeding instituted in any court of competent jurisdiction in the name of the state by the Department of Legal Affairs or by a state attorney at the direction of the department, any person who violates any of the provisions of this chapter or who fails to pay the taxes and all interest and penaltie…
Fla. Stat. § 207.023
Authority to inspect vehicles, make arrests, seize property, and execute warrants
(1) As a part of their responsibility when inspecting qualified motor vehicles, the Department of Highway Safety and Motor Vehicles, the Department of Agriculture and Consumer Services, and the Department of Transportation shall ensure that all vehicles are properly qualified under this chapter.(2) The Department of Hi…
Fla. Stat. § 207.024
Cooperation of other state agencies in administration of law
The department is empowered to call on any state agency, department, bureau, or board for any and all information which, in its judgment, may be of assistance in administering or preparing for the administration of this chapter; and such state agency, department, bureau, or board is authorized, directed, and required t…
Fla. Stat. § 207.025
Exchange of information
The department is authorized to exchange information with the American Association of Motor Vehicle Administrators and with another state or states as necessary to enforce the provisions of this chapter.
Fla. Stat. § 207.026
Allocation of tax
All moneys derived from the taxes and fees imposed by this chapter shall be paid into the State Treasury by the department for deposit in the Fuel Tax Collection Trust Fund from which the following transfers shall be made: After withholding $50,000 from the proceeds therefrom, to be used as a revolving cash balance, an…
Fla. Stat. § 207.0281
Cooperative reciprocal agreements between states
(1) The Department of Highway Safety and Motor Vehicles may enter into a cooperative reciprocal agreement, including, but not limited to, the International Fuel Tax Agreement, with another state or group of states for the administration of the tax imposed by this chapter. An agreement arrangement, declaration, or amend…