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Florida Statutes (Last Updated: April 21, 2021) |
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TITLE XIV. TAXATION AND FINANCE |
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CHAPTER 206. MOTOR AND OTHER FUEL TAXES |
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PART I. MOTOR FUELS |
Latest version.
- 1(1) 2Every person hauling, transporting, or conveying motor fuel over any of the navigable waters of this state must, during the entire time so engaged, have in his or her possession an invoice or bill of sale or other record evidence showing the true name and address of the person from whom he or she has received said motor fuel and the true name and address of every person or persons to whom he or she has made or is making deliveries of same, and the number of gallons (that is, a person hauling, transporting, or conveying said motor fuel must have in his or her possession record evidence of the name and address of the person from whom he or she has received the same, and also of the name and address of the person to whom he or she has delivered or is going to deliver the same, and the number of gallons). The person hauling, transporting, or conveying said motor fuel shall at the request of any person authorized by law to inquire into or investigate said matters, produce and offer for inspection the invoice or bill of sale or other record evidence. If the person fails to produce the invoice or bill of sale or other record evidence, or if, when produced, it fails to clearly disclose said information, the same shall be prima facie evidence of a violation of this section.237(2) 238Any person engaged in the business activity of transporting fuel over the navigable waters of this state as a private or common carrier or for his or her own account shall maintain records disclosing all receipts and deliveries of motor fuel products enumerated in subsection (1). Records shall include:287(a) 288The terminal location or receiving point of origin.296(b) 297The federal employer identification numbers of the fuel owner, the shipper, and the consignee.311(c) 312The volume and type of fuel transported.319(d) 320The complete address of delivery destination.326(e) 327The date and time of pickup and delivery.
335Importers of untaxed motor fuel shall also include the import authorization number required by this part.
351(3) 352No person shall haul, transport, or convey motor fuel in boats over any of the navigable waters of the state, except in boats plainly and visibly marked on both sides and above the waterline thereof with the word “gasoline” or other name of the motor fuel being transported, in letters at least 4 inches high and of corresponding appropriate width, together with the name and address of the owner of the boat in which such motor fuel is contained.431(4) 432The provisions of this section shall not apply to boats transporting motor fuel to be used solely for their own motive power.
History.-s. 14, ch. 16082, 1933; CGL 1936 Supp. 1167(75), 7794(10); s. 1, ch. 70-995; s. 1068, ch. 95-147; s. 31, ch. 95-417.
Note
Note.-Former s. 207.25.
