Florida Statutes (Last Updated: April 21, 2021) |
TITLE XIV. TAXATION AND FINANCE |
CHAPTER 210. TAX ON TOBACCO PRODUCTS |
PART I. TAX ON CIGARETTES |
SECTION 210.01. Definitions. |
SECTION 210.011. Cigarette surcharge levied; collection. |
SECTION 210.02. Cigarette tax imposed; collection. |
SECTION 210.021. Payment of taxes by certified check or electronic funds transfer. |
SECTION 210.03. Prohibition against levying of cigarette taxes by municipalities. |
SECTION 210.04. Construction; exemptions; collection. |
SECTION 210.05. Preparation and sale of stamps; discount. |
SECTION 210.06. Affixation of stamps; presumption. |
SECTION 210.07. Machines. |
SECTION 210.08. Bond for payment of taxes. |
SECTION 210.085. Transactions only with permitted manufacturers, importers, distributing agents, dealers, and retail dealers. |
SECTION 210.09. Records to be kept; reports to be made; examination. |
SECTION 210.095. Mail order, Internet, and remote sales of tobacco products; age verification. |
SECTION 210.10. General powers of the Division of Alcoholic Beverages and Tobacco. |
SECTION 210.11. Refunds; sales of stamps and payment of tax. |
SECTION 210.12. Seizures; forfeiture proceedings. |
SECTION 210.13. Determination of tax on failure to file a return. |
SECTION 210.14. Warrant for collection of taxes. |
SECTION 210.15. Permits. |
SECTION 210.151. Initial temporary cigarette permits. |
SECTION 210.16. Revocation or suspension of permit. |
SECTION 210.1605. Renewal of permit. |
SECTION 210.161. Examination of records. |
SECTION 210.18. Penalties for tax evasion; reports by sheriffs. |
SECTION 210.1801. Exempt cigarettes for members of recognized Indian tribes. |
SECTION 210.181. Civil penalties. |
SECTION 210.185. Prohibition on sale or distribution of cigarettes; criminal penalties; administrative sanctions; applicability. |
SECTION 210.19. Records to be kept by division. |
SECTION 210.20. Employees and assistants; distribution of funds. |
SECTION 210.201. H. Lee Moffitt Cancer Center and Research Institute facilities; establishment; funding. |
SECTION 210.205. Cigarette tax distribution reporting. |
SECTION 210.22. Declaration of legislative intent. |