Florida Statute 206.01 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 206
MOTOR AND OTHER FUEL TAXES

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F.S. 206.01

206.01 Definitions.—As used in this chapter:

(1) “Department” means the Department of Revenue.

(2) “Refinery” means those industrial plants, regardless of capacity, that process crude oil feed stock and manufacture refined petroleum products, except when such plant is a petrochemical plant.

(3) “Importer” means any person that has met the requirements of s. 206.051 and is licensed by the department to import motor fuel or diesel fuel upon which no precollection of tax has occurred, other than through bulk transfer, into this state by common carrier or company-owned trucks.

(4) “Wholesaler” means any person who holds a valid wholesaler of taxable fuel license issued by the department.

(5) “Retail dealer” means any person who is engaged in the business of selling fuel at retail at posted retail prices.

(6) “Carrier” means every railroad company, pipeline company, water transportation company, private or common carrier, and any other person transporting motor or diesel fuel, casinghead gasoline, natural gasoline, naphtha, or distillate for others, either in interstate or intrastate commerce, to points within Florida, or from a point in Florida to a point outside of the state.

(7) “Fuel tax” means and includes any tax imposed by the laws of the state upon or measured by the sale, use, distribution, or consumption of motor fuel.

(8) “Fuel tax collection trust fund” means any fund or funds heretofore or hereafter created by the Legislature for the purpose of enforcing the fuel tax laws of the state.

(9) “Motor fuel” or “fuel” means all gasoline products or any product blended with gasoline or any fuel placed in the storage supply tank of a gasoline-powered motor vehicle.

(10) “Person” means and includes natural persons, corporations, copartnerships, firms, companies, agencies, or associations; state agencies; and counties, municipalities, or other political subdivisions of this state, singular or plural.

(11) “Public highways” means and includes every way or place, of whatever nature generally open to the use of the public as a matter of right, for the purpose of vehicular travel, notwithstanding that the same have been temporarily closed for the purpose of construction, reconstruction, maintenance, or repair.

(12) “Loading rack” means that part of a terminal or refinery by which petroleum products are physically removed from the terminal or refinery into tanker trucks or rail cars.

(13) “Gross amount” means the actual amount of fuel pumped through the loading rack, pipeline, or tanker and not adjusted for 60 degrees Fahrenheit.

(14) “Net amount” means the actual amount of fuel pumped through the loading rack, pipeline, or tanker adjusted for 60 degrees Fahrenheit.

(15) “Bulk transfer” means the shipment of fuel by pipeline or marine vessel between terminals or from a refinery to a terminal.

(16) “Import” means delivery of motor fuel or diesel fuel into this state.

(17) “Position holder” means a person that holds the inventory position in the motor or diesel fuel in storage at a terminal, as reflected on the records of the terminal operator. A person holds the inventory position in motor or diesel fuel when that person has a contractual agreement with the terminal operator for the use of storage facilities and terminaling services at a terminal with respect to the motor or diesel fuel. A position holder also includes a terminal operator that owns motor or diesel fuel in its terminal.

(18) “Terminal” is a storage and distribution facility for taxable motor or diesel fuel, supplied by pipeline or marine vessel, that has the capacity to receive and store a bulk transfer of taxable motor or diesel fuel, including a loading rack through which petroleum products are physically removed into tanker trucks or rail cars, and that is registered with the Internal Revenue Service as a terminal.

(19) “Terminal operator” means any person that owns, operates, or otherwise controls a terminal. A terminal operator may own the motor or diesel fuels that are transferred through or stored in the terminal.

(20) “Export” means any removal of taxable motor or diesel fuels from this state other than by bulk transfer.

(21) “Exporter” means any person that has met the requirements of s. 206.052 and that is licensed by the department as an exporter of taxable motor or diesel fuels either from substorage at a bulk facility or directly from a terminal rack to a destination outside the state.

(22) “Terminal supplier” means any position holder that has been licensed by the department as a terminal supplier, that has met the requirements of ss. 206.05 and 206.90, and that is registered under s. 4101 of the Internal Revenue Code for transactions involving the bulk storage and transfer of taxable motor or diesel fuels.

(23) “Motor vehicle” means any vehicle, machine, or mechanical contrivance which is propelled by any form of engine or motor which utilizes motor or diesel fuel and is required, or would be required, to be licensed under chapter 320 if owned by a resident.

(24) “Use” means the placing of motor or diesel fuel into any receptacle on a motor vehicle from which fuel is supplied for the propulsion thereof.

(25) “Exchange agreement” means an agreement between two licensed terminal suppliers whereby a position holder in a terminal agrees to deliver fuel to the other party or the other party’s customer at the loading rack of the terminal where the delivering party holds an inventory position.

(26) “Fuel tank” means any receptacle or reservoir attached to a motor vehicle from which fuel is supplied for the propulsion thereof.

(27) “Forwarding agent” means a person or firm engaged in the business of preparing property for shipment or arranging for its shipment.

(28) “Pipeline” means a fuel distribution system that moves product in bulk, through a pipe, from a refinery to a terminal or from one terminal to another terminal.

(29) “Reseller” means any person who purchases in the state tax-paid fuel from a terminal supplier or wholesaler and who is authorized by the terminal supplier or wholesaler to resell such fuel to retail dealers or end users only.

(30) “Blender” means any person who blends any product with motor or diesel fuel and who has been licensed or authorized by the department as a blender.

History.—s. 1, ch. 16082, 1933; CGL 1936 Supp. 1167(62); s. 1, ch. 28100, 1953; s. 1, ch. 57-162; s. 2, ch. 61-119; s. 7, ch. 63-253; s. 5, ch. 65-371; s. 2, ch. 65-420; ss. 21, 35, ch. 69-106; s. 1, ch. 70-995; s. 1, ch. 75-286; s. 1, ch. 84-329; s. 73, ch. 85-342; s. 53, ch. 87-99; s. 2, ch. 91-82; s. 14, ch. 91-112; s. 1, ch. 95-417; s. 2, ch. 96-323; s. 1, ch. 97-54.

Note.—Former s. 207.01.

F.S. 206.01 on Google Scholar

F.S. 206.01 on Casetext

Amendments to 206.01

Arrestable Offenses / Crimes under Fla. Stat. 206.01

Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 206.01.

Annotations, Discussions, Cases:

Cases Citing Statute 206.01

Total Results: 20

University of Miami, etc. v. Shanay Hall Jones, etc.

Court: District Court of Appeal of Florida | Date Filed: 2024-05-15

Snippet: proposed order verbatim. “At a minimum, [section 766.206(1)] require[s that] the trial court make an express

UNIVERSITY OF MIAMI, etc. v. SHANAY HALL JONES, etc.

Court: District Court of Appeal of Florida | Date Filed: 2022-04-20

Snippet: or denial rests on a reasonable basis.” § 766.206(1), Fla. Stat. (2017) (emphasis added). Thus, when

ValleyCrest Landscape Maintenance, Inc. v. State of Florida, Department of Revenue

Court: District Court of Appeal of Florida | Date Filed: 2016-06-24

Citation: 213 So. 3d 992, 2016 Fla. App. LEXIS 9723

Snippet: supply tank of a gasoline-powered motor vehicle.” § 206.01(9), Fla. Stat. The Department “precollects” these

Kathleen G. Kozinski, etc. v. Amy Stabenow and Nora Faul

Court: District Court of Appeal of Florida | Date Filed: 2014-11-05

Citation: 152 So. 3d 650, 2014 Fla. App. LEXIS 18086

Snippet: under the Florida Probate Rules. Section 736.0206(1), Florida Statutes, allows for the review of fees

Law Office of David J. Stern, P.A. v. State

Court: District Court of Appeal of Florida | Date Filed: 2011-12-14

Citation: 83 So. 3d 847, 2011 Fla. App. LEXIS 19932, 2011 WL 6183590

Snippet: act or practice that violates this part.” § 501.206(1). FDUTPA also authorizes the OAG to bring an action

Herber v. Martin Memorial Medical Center, Inc.

Court: District Court of Appeal of Florida | Date Filed: 2011-08-17

Citation: 76 So. 3d 1, 2011 Fla. App. LEXIS 12952, 2011 WL 3586182

Snippet: reasonable basis” within the meaning of subsection 766.206(1), “the standard as to whether a reasonable basis

American Optical Corp. v. Spiewak

Court: Supreme Court of Florida | Date Filed: 2011-07-08

Citation: 73 So. 3d 120, 2011 WL 2652189

Snippet: days before a trial date may be set. Section 774.206(1), Florida Statutes (2010), provides that the statute

Florida Department of Revenue v. Seminole Tribe of Florida

Court: District Court of Appeal of Florida | Date Filed: 2011-06-22

Citation: 65 So. 3d 1094, 2011 Fla. App. LEXIS 9595, 2011 WL 2462710

Snippet: off-reservation sales are taxable and that section 206.01(24)2 defines “use” as the placing of fuel in the

HOLMES REGIONAL MEDICAL CENTER, INC. v. Wirth

Court: District Court of Appeal of Florida | Date Filed: 2010-11-12

Citation: 49 So. 3d 802, 2010 Fla. App. LEXIS 17190

Snippet: need to be an evidentiary hearing.5 Section 766.206(1) delays this hearing until after the completion

Holden v. Bober

Court: District Court of Appeal of Florida | Date Filed: 2010-06-23

Citation: 39 So. 3d 396, 2010 Fla. App. LEXIS 9131, 2010 WL 2507279

Snippet: party's claim ... rests on a reasonable basis." § 766.206(1). The circuit court must then determine whether

Palm Beach County Health Care District v. Professional Medical Education, Inc.

Court: District Court of Appeal of Florida | Date Filed: 2009-07-08

Citation: 13 So. 3d 1090, 2009 Fla. App. LEXIS 9167, 2009 WL 1940443

Snippet: against the former. Chipley v. Atkinson, 23 Fla. 206, 1 So. 934, 938 (Fla.1887) (quoted in Ethyl Corp.

Wood v. Virgo

Court: District Court of Appeal of Florida | Date Filed: 2009-02-20

Citation: 3 So. 3d 430, 2009 Fla. App. LEXIS 1441, 2009 WL 416524

Snippet: circuit court upon appropriate motion. See § 766.206(1); Martin Mem’l Med. Ctr., Inc. v. Berber, 984 So

DaimlerChrysler Corp. v. Hurst

Court: District Court of Appeal of Florida | Date Filed: 2007-02-07

Citation: 949 So. 2d 279, 2007 WL 403637

Snippet: asbestos-related or silica-related condition," § 774.206(1), Fla. Stat. (2005), thereby protecting individuals

Mobil Corp. v. Mallia

Court: District Court of Appeal of Florida | Date Filed: 2006-06-28

Citation: 933 So. 2d 613, 2006 Fla. App. LEXIS 10692

Snippet: dealt with this concern by enacting section 774.206(1), which provides in part that the limitations period

In Re Asbestos Litigation

Court: District Court of Appeal of Florida | Date Filed: 2006-06-28

Citation: 933 So. 2d 613, 2006 WL 1751755

Snippet: dealt with this concern by enacting section 774.206(1), which provides in part that the limitations period

Walters v. Blankenship

Court: District Court of Appeal of Florida | Date Filed: 2006-04-28

Citation: 931 So. 2d 137, 2006 WL 1144385

Snippet: prospective land sales); Chipley v. Atkinson, 23 Fla. 206, 1 So. 934, 938 (1887) ("Where one does an act which

Graber v. CLARENDON NAT. INS. CO.

Court: District Court of Appeal of Florida | Date Filed: 2002-05-15

Citation: 819 So. 2d 840, 2002 WL 985371

Snippet: resolution of medical malpractice claims. § 766.206(1) (2001); St. Mary's Hosp., Inc. v. Phillipe, 769

Perez v. Freightliner Trucks of South Florida, Inc.

Court: District Court of Appeal of Florida | Date Filed: 2001-12-26

Citation: 802 So. 2d 515, 2001 Fla. App. LEXIS 18556, 2001 WL 1671340

Snippet: defenses clauses in contracts or leases.”); § 679.206(1), Fla. Stat. (1997).

Barclay v. Susac

Court: District Court of Appeal of Florida | Date Filed: 2000-12-29

Citation: 780 So. 2d 152, 2000 Fla. App. LEXIS 16925, 2000 WL 1879102

Snippet: corroborating opinion. The motion cited sections 766.206(1) and (5),3 and alleged that Dr. Barclay had failed

Ago

Court: Florida Attorney General Reports | Date Filed: 1997-05-05

Snippet: taxed under the provisions of part I of chapter 206."1 Monies received from such tax must be used "only