206.414
Collection of certain taxes; prohibited credits and refunds.
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206.414 Collection of certain taxes; prohibited credits and refunds.—
(1) Notwithstanding s. 206.41, which requires the collection of taxes due when motor fuel is removed through the terminal loading rack, the taxes imposed by s. 206.41(1)(d), (e), and (f) shall be collected in the following manner:
(a) Prior to January 1 each year the department shall determine the minimum amount of taxes to be imposed by s. 206.41(1)(d), (e), and (f) in any county.
(b) The minimum tax imposed by s. 206.41(1)(d), (e), and (f) shall be collected in the same manner as the taxes imposed under s. 206.41(1)(a), (b), and (c); at the point of removal through the terminal loading rack; or as provided in paragraph (c). All taxes collected, refunded, or credited shall be distributed based on the current applied period.
(c) The taxes imposed by s. 206.41(1)(d), (e), and (f) above the annual minimum shall be collected and remitted by licensed wholesalers and terminal suppliers upon each sale, delivery, or consignment to retail dealers, resellers, and end users.
(2) Terminal suppliers and wholesalers shall not collect the taxes imposed by s. 206.41(1)(d), (e), and (f) above the annual minimum established in this section on authorized exchanges and sales to terminal suppliers, wholesalers, and importers.
(3) Terminal suppliers, wholesalers, and importers shall not pay the taxes imposed by s. 206.41(1)(d), (e), and (f) above the annual minimum established in this section to their suppliers. There shall be no credit or refund for any of the taxes imposed by s. 206.41(1)(d), (e), and (f) above the annual minimum established in this section paid by a terminal supplier, wholesaler, or importer to any supplier.
History.—s. 41, ch. 95-417; s. 6, ch. 97-54; s. 13, ch. 2003-254; s. 28, ch. 2014-17.
Notes of Decisions
Cited in 1
case (1 in the last 5 years), 2024–2024 · leading case: SEI Fuel Services Inc. v. State of Florida Department of Revenue, an agency of the State of Florida
SEI Fuel Services Inc. v. State of Florida Department of Revenue, an agency of the State of Florida (2024)
“But, relevant here, § 206.414 requires a different collection methodology for fuel taxes imposed under § 206.”
— 206.414(2) — 1 case
SEI Fuel Services Inc. v. State of Florida Department of Revenue, an agency of the State of Florida (2024)
“But, relevant here, § 206.414 requires a different collection methodology for fuel taxes imposed under § 206.”
— 206.414(3) — 1 case
SEI Fuel Services Inc. v. State of Florida Department of Revenue, an agency of the State of Florida (2024)
“But, relevant here, § 206.414 requires a different collection methodology for fuel taxes imposed under § 206.”
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