eLaws of Florida

  SECTION 206.08. Reports from persons who do not purchase tax-free motor fuel.  


Latest version.
  • 1(1) 2Every person purchasing or otherwise acquiring motor fuel in tank car, truck, or cargo lots and selling the same for delivery in Florida who is not required by the provisions of part I or part II of this chapter to be licensed under s. 46206.02 47or by the laws of Florida to make reports shall file a statement setting forth:
    62(a) 63The name under which such person is transacting business within the state;
    75(b) 76The location with street number address of such person’s principal office or place of business within the state; and
    95(c) 96The name and address of the owner or the names and addresses of the partners, if such person is a partnership, or the principal officers, if such person is a corporation or association.
    129(2) 130On or before the 20th day of each calendar month, such person shall, on forms prescribed by the department, report to the department all purchases or other acquisition and sales or other disposition of motor fuel during the preceding calendar month, giving a record of each tank car, truck, or cargo lot delivered to a point within Florida. Such report shall set forth:
    193(a) 194The name and license number of the person from whom each tank car, truck, or cargo lot was purchased or otherwise acquired;
    216(b) 217The point of shipment;
    221(c) 222To whom sold or shipped;
    227(d) 228The point of delivery;
    232(e) 233The date of shipment;
    237(f) 238The name and license number of the carrier, the initials and number of the car, and the number of gallons contained in the tank car, if shipped by rail;
    267(g) 268The name and owner of the boat, barge, or vessel and the number of gallons contained therein, if shipped by water;
    289(h) 290The name and license number of the owner of the truck and the number of gallons contained in such truck, if shipped by truck; and
    315(i) 316Any other additional information the department may require relative to such motor fuel.
    329(3) 330If any person required to file under this section fails to make a complete report, the department shall impose, in addition to any other penalty or interest due, a penalty in the amount of $200.
History.-s. 6, ch. 16082, 1933; CGL 1936 Supp. 1167(67); s. 7, ch. 63-253; s. 5, ch. 65-371; s. 2, ch. 65-420; ss. 21, 35, ch. 69-106; s. 1, ch. 70-995; s. 90, ch. 81-259; s. 88, ch. 85-342; s. 10, ch. 92-320; s. 16, ch. 95-417.

Note

Note.-Former s. 207.11.

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