Florida Statutes § 563.07 — Beer distributors’ collection credit.
Search Florida StatutesFrom the Legislature's 2026 edition, which includes changes effective through January 1, 2027. Later effective dates are retained in each section's source notes.
For the purpose of allowing credit to licensed distributors of malt beverages or beer for keeping prescribed records, furnishing bond, and properly accounting for and remitting taxes due to the state, such licensed distributors shall be allowed 2.5 percent of the amount of the tax due, accounted for, and remitted to the division, in the form of a deduction from such remittance. However, no allowance may be granted or permitted when the tax is delinquent at the time of payment.
History
History.—s. 3, ch. 72-230; s. 13, ch. 83-349.
Notes
Note.—Former s. 561.46(10).
Source captured on 2026-10-10. Read the official chapter.