206.45
Payment of tax into State Treasury.
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206.45 Payment of tax into State Treasury.—
(1) All moneys collected pursuant to ss. 206.41(1)(a), (b), and (c) and 206.87(1)(a) shall be paid into the State Treasury by the department for deposit in the Fuel Tax Collection Trust Fund. The department shall deduct the costs of collecting, administering, enforcing, and distributing each fuel tax proportionally from the revenues that are derived from that tax and deposited into the fund. Of the total amount collected for each tax, the department may not deduct more than 2 percent for administration costs.
(2) The department shall maintain a balance of at least $50,000 within the fund after making the following transfers:
(a) The constitutional fuel tax shall be remitted to the State Board of Administration for distribution as provided in the State Constitution.
(b) The county fuel tax shall be distributed as provided in s. 206.60.
(c) The municipal fuel tax shall be distributed as provided in s. 206.605.
(3) This section does not authorize a deduction from the constitutional fuel tax in order to maintain any balance in the Fuel Tax Collection Trust Fund or for the cost of the department to administer this tax.
History.—s. 3, ch. 15659, 1931; CGL 1936 Supp. 1167(18); s. 3, 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. 18, ch. 69-216; s. 2, ch. 70-342; s. 1, ch. 70-995; s. 2, ch. 71-232; s. 1, ch. 71-363; s. 1, ch. 73-57; s. 15, ch. 83-3; s. 12, ch. 86-152; s. 1, ch. 94-146; ss. 48, 49, ch. 95-417.
Note.—Former s. 208.08.
Notes of Decisions
Cited in 2
cases, 1990–1995 · leading case: Leon County v. Department of Revenue
Leon County v. Department of Revenue (1995)
“41, Florida Statutes, these proceeds are collected by the Department of Revenue (DOR) and placed in the Gas Tax Collection Trust Fund as provided by section 206.45, Florida Statutes, for eventual allocation and distribution by the State Board of Administration (the Board) on…”
Department of Revenue v. Leon County (1990)
“Section 206.45 provides for deposit of gas tax proceeds into the Gas Tax Collection Trust Fund.”
— 206.45(1) — 1 case
Leon County v. Department of Revenue (1995)
“41, Florida Statutes, these proceeds are collected by the Department of Revenue (DOR) and placed in the Gas Tax Collection Trust Fund as provided by section 206.45, Florida Statutes, for eventual allocation and distribution by the State Board of Administration (the Board) on…”
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