Fla. Admin. Code » Department of Revenue > 12B — Miscellaneous Tax > Chapter 12B-5 — TAX ON MOTOR FUELS, DIESEL FUELS, POLLUTANTS, AND NATURAL GAS FUEL
Florida Administrative Code

Fla. Admin. Code R. 12B-5.008 (2026)

Preservation and Inspection of Records; Statute of Limitations; Tracking System

✓ current as of September 2026
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Rulemaking Authority 120.53(1)(b), 206.14, 206.59, 206.97, 212.6201, 213.06 FS. Law Implemented 206.12, 206.14(1), (2), 206.485, 213.06 FS. History–New 11-18-71, Amended 3-16-80, 7-8-82, Formerly 12B-5.08, Amended 1-12-88, 11-1-93, Repealed 7-1-96.