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-5.014 (2026)

County Levy of Additional Optional Tax on Motor Fuel and Special Fuel; Department to Collect Tax

✓ current as of September 2026
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Rulemaking Authority 206.14(1), 206.59(1), 213.06 FS. Law Implemented 336.025 FS. History–New 10-13-83, Formerly 12B-5.14, Transferred to 12B-5.403.