SECTION 206.94. Department may estimate diesel fuels sold or used.

Latest version.

1When any person neglects or refuses to file any report as required by s. 15206.91 16or files an incorrect or fraudulent report, the department shall determine, after investigation, the number of gallons of diesel fuels with respect to which the person has incurred liability under this part for any particular period and fix the amount of taxes due and payable thereon, to which taxes due shall be added the penalties and interest imposed by s. 76206.44 77as a penalty for the default of such person. The department may settle or compromise such penalties pursuant to s. 97213.2198.

History.-s. 10, ch. 19446, 1939; CGL 1940 Supp. 1167(112); s. 11, ch. 26718, 1951; s. 7, ch. 63-253; s. 1, ch. 63-301; s. 5, ch. 65-371; s. 2, ch. 65-420; ss. 21, 35, ch. 69-106; s. 1, ch. 70-995; s. 7, ch. 76-261; s. 8, ch. 81-178; s. 10, ch. 83-137; s. 17, ch. 89-356; s. 86, ch. 95-417.

Note

Note.-Former s. 209.10.

Bills Cite this Section:

None

Implemented Rule (1):

12D-5.012. Liens on Subsurface Rights

Cited by Court Cases:

None

                    
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