Florida Statutes Chapter 206 — MOTOR AND OTHER FUEL TAXES

From the Legislature's 2026 edition, which includes changes effective through January 1, 2027. Later effective dates are retained in each section's source notes.

Title XIV

• § 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.
• § 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.
• § 206.41 — 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.
• § 206.85 — Purpose.
• § 206.86 — Definitions.
• § 206.87 — Levy of tax.
• § 206.872 — Liability for tax; interstate agreement.
• § 206.873 — Backup tax.
• § 206.8735 — Department authorized to inspect.
• § 206.874 — Exemptions.
• § 206.8741 — Dyeing and marking; notice requirements.
• § 206.8745 — Credits and refund claims.
• § 206.875 — Allocation of tax.
• § 206.88 — Appropriation for expenses of administration.
• § 206.90 — Bond required of terminal suppliers, importers, and wholesalers.
• § 206.91 — Tax reports; computation and payment of tax.
• § 206.92 — Surrender of bond or license.
• § 206.93 — Penalty for failure to report and pay taxes promptly.
• § 206.94 — Department may estimate diesel fuels sold or used.
• § 206.945 — Settlement or compromise of tax, penalty, or interest.
• § 206.96 — Reports from Department of Highway Safety and Motor Vehicles.
• § 206.97 — Applicability of specified sections of part I.
• § 206.9915 — Legislative intent and general provisions.
• § 206.9925 — Definitions.
• § 206.9931 — Administrative provisions.
• § 206.9935 — Taxes imposed.
• § 206.9941 — Exemptions.
• § 206.9942 — Refunds and credits.
• § 206.9943 — Pollutant tax license.
• § 206.9945 — Funds collected; disposition; department authority.
• § 206.9951 — Definitions.
• § 206.9952 — Application for license as a natural gas fuel retailer.
• § 206.9955 — Levy of natural gas fuel tax.
• § 206.996 — Monthly reports by natural gas fuel retailers; deductions.
• § 206.9965 — Exemptions and refunds; natural gas fuel retailers.
• § 206.997 — State and local alternative fuel user fee clearing trust funds; distribution.
• § 206.998 — Applicability of specified sections of parts I and II.