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-5.403 (2026)

County Levy of Local Option Gas Tax on Motor Fuel and Special Fuel; Department to Collection of Tax

✓ current as of September 2026
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Rulemaking Authority 120.53(1)(b), 206.14, 206.59, 206.97, 213.06 FS. Law Implemented 336.025 FS. History–New 10-13-83, Formerly 12B-5.14, Amended 1-12-88, 12-19-89, 11-1-93, Repealed 11-21-96.