Florida Statute 206.06 | 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. 206.06

206.06 Estimate of amount of fuel taxes due and unpaid.—

(1) Whenever any terminal supplier, importer, exporter, or wholesaler neglects or refuses to make and file any report for any calendar month, as required by the fuel tax laws of this state, or files an incorrect or fraudulent report, or is in default in the payment of any fuel taxes and penalties thereon payable under the laws of this state, the department shall, from any information it may be able to obtain from its office or elsewhere, estimate the number of gallons of motor fuel with respect to which the terminal supplier, importer, exporter, or wholesaler has become liable for taxes under the fuel tax laws of this state and the amount of taxes due and payable thereon, to which sum shall be added a penalty and interest as provided in s. 206.44.

(2) In any action or proceeding for the collection of the fuel tax and any penalties or interest imposed in connection therewith, an assessment by the department of the amount of the tax due and interest or penalties due to the state shall constitute prima facie evidence of the claim of the state, and the burden of proof shall be upon the terminal supplier, importer, exporter, or wholesaler to show that the assessment was incorrect or contrary to law.

(3) If any terminal supplier, importer, exporter, or wholesaler fails to make a complete report, including all schedules, the department shall add, in addition to any other penalty or interest due, a penalty in the amount of $200.

History.—ss. 5, 24, ch. 16082, 1933; CGL 1936 Supp. 1167(66), (84); 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. 3, ch. 84-329; s. 85, ch. 85-342; s. 9, ch. 92-320; s. 12, ch. 95-417.

Note.—Former s. 207.08.

F.S. 206.06 on Google Scholar

F.S. 206.06 on Casetext

Amendments to 206.06

Arrestable Offenses / Crimes under Fla. Stat. 206.06

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 206.06.

Annotations, Discussions, Cases:

Cases Citing Statute 206.06

Total Results: 6

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

Court: Fla. Dist. Ct. App. | Date Filed: 2014-11-05T00:00:00-08:00

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

Snippet: Probate Rules regarding formal notice apply. § 736.0206(6), Fla. Stat. If the fee review proceeding is not

Citizens of the State of Florida, etc. v. Florida Public Service Commission

Court: Fla. | Date Filed: 2014-08-28T00:00:00-07:00

Citation: 146 So. 3d 1143, 39 Fla. L. Weekly Supp. 519, 2014 Fla. LEXIS 2581, 2014 WL 4257733

Snippet: were projected to increase $164.8 million from $206.6 million in 2010 to $371.4 million in 2013. Further

Florida Bar v. Gwynn

Court: Fla. | Date Filed: 2012-02-16T00:00:00-08:00

Citation: 94 So. 3d 425, 37 Fla. L. Weekly Supp. 121, 2012 WL 489234, 2012 Fla. LEXIS 338

Snippet: offered by The Florida Bar, in reliance on section 90.206(6), Florida Statutes (2009) and The Florida Bar v.

Cash v. State

Court: Fla. Dist. Ct. App. | Date Filed: 1992-12-14T00:00:00-08:00

Citation: 609 So. 2d 1356, 1992 Fla. App. LEXIS 12521, 1992 WL 365472

Snippet: filed or an assessment is made pursuant to section 206.06 and rule 12B-5.11 [now 12B-5.011]. The state has…filed or the tax due is not timely paid, section 206.06 contemplates that an assessment shall be made by

Lomelo v. Mayo

Court: Fla. Dist. Ct. App. | Date Filed: 1967-11-29T23:53:00-08:00

Citation: 204 So. 2d 550

Snippet: Southern Development Co., 52 Fla. 595, 42 So. 206. [6] 30 Fla.Jur. 98, Statutes, § 7. [7] Neal v. Bryant

Boyette v. Reliable Finance Company

Court: Fla. Dist. Ct. App. | Date Filed: 1966-03-01T23:53:00-08:00

Citation: 184 So. 2d 200

Snippet: inconsistent. 15 Am.Jur.2d, Chattel Mortgages § 206; 6 Fla.Jur., Conditional Sales, Chattel Mortgages