Florida Statute 206.08 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 206
MOTOR AND OTHER FUEL TAXES

View Entire Chapter

F.S. 206.08

206.08 Reports from persons who do not purchase tax-free motor fuel.—

(1) Every person purchasing or otherwise acquiring motor fuel in tank car, truck, or cargo lots and selling the same for delivery in Florida who is not required by the provisions of part I or part II of this chapter to be licensed under s. 206.02 or by the laws of Florida to make reports shall file a statement setting forth:

(a) The name under which such person is transacting business within the state;

(b) The location with street number address of such person’s principal office or place of business within the state; and

(c) The name and address of the owner or the names and addresses of the partners, if such person is a partnership, or the principal officers, if such person is a corporation or association.

(2) On or before the 20th day of each calendar month, such person shall, on forms prescribed by the department, report to the department all purchases or other acquisition and sales or other disposition of motor fuel during the preceding calendar month, giving a record of each tank car, truck, or cargo lot delivered to a point within Florida. Such report shall set forth:

(a) The name and license number of the person from whom each tank car, truck, or cargo lot was purchased or otherwise acquired;

(b) The point of shipment;

(d) The point of delivery;

(e) The date of shipment;

(f) The name and license number of the carrier, the initials and number of the car, and the number of gallons contained in the tank car, if shipped by rail;

(g) The name and owner of the boat, barge, or vessel and the number of gallons contained therein, if shipped by water;

(h) The name and license number of the owner of the truck and the number of gallons contained in such truck, if shipped by truck; and

(i) Any other additional information the department may require relative to such motor fuel.

(3) If any person required to file under this section fails to make a complete report, the department shall impose, in addition to any other penalty or interest due, a penalty in the amount of $200.

History.—s. 6, ch. 16082, 1933; CGL 1936 Supp. 1167(67); 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. 90, ch. 81-259; s. 88, ch. 85-342; s. 10, ch. 92-320; s. 16, ch. 95-417.

Note.—Former s. 207.11.

F.S. 206.08 on Google Scholar

F.S. 206.08 on Casetext

Amendments to 206.08

Arrestable Offenses / Crimes under Fla. Stat. 206.08

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 206.08.

Annotations, Discussions, Cases:

Cases Citing Statute 206.08

Total Results: 8

Les Krol v. FCA US, LLC

Court: Supreme Court of Florida | Date Filed: 2021-02-18

Snippet: document rule’s disclosure requirements. Id. at 206-08. In doing so, the Fifth District certified conflict

Save the Homosassa River Alliance, Inc. v. Citrus County

Court: District Court of Appeal of Florida | Date Filed: 2008-10-24

Citation: 2 So. 3d 329, 2008 Fla. App. LEXIS 16449

Snippet: Inc. v. City of W. Palm Beach, 450 So.2d 204, 206-08 (Fla.1984). The common law rule provided that,

Wolford v. Boone

Court: District Court of Appeal of Florida | Date Filed: 2004-05-14

Citation: 874 So. 2d 1207, 2004 Fla. App. LEXIS 6703, 2004 WL 1074113

Snippet: Accordingly, the Wolfords argued that section 766.206(8), Florida Statutes (1999), required the court to

Ago

Court: Florida Attorney General Reports | Date Filed: 2001-07-18

Snippet: Stat. 6 720 So.2d 203, 205 (Fla. 1998). 7 Id. at 206. 8 City of Riviera Beach v. Barfield, 642 So.2d 1135

Ago

Court: Florida Attorney General Reports | Date Filed: 1974-12-23

Snippet: Tallahassee Preservation, Board of Trustees. Section 266.206(8) — Historic Key West Preservation, Board of Trustees

Green v. Green

Court: District Court of Appeal of Florida | Date Filed: 1971-11-09

Citation: 254 So. 2d 802, 1971 Fla. App. LEXIS 5788

Snippet: the fact that the joint curator’s account, # 629-0206-08, in the names of * * * [attorneys for the parties]

Simpson v. Loftin

Court: Supreme Court of Florida | Date Filed: 1948-01-09

Citation: 33 So. 2d 230, 160 Fla. 20, 1948 Fla. LEXIS 596

Snippet: Class A ................ $24,121,520.00 $1,206.08 Class B ................ 759,270.00

Bellamy v. Bellamy

Court: Supreme Court of Florida | Date Filed: 1851-01-15

Citation: 4 Fla. 242

Snippet: case of Perkins v. Fourniquet et al., 6 Howard, 206-8, the appellees, children of the deceased wife of