Florida Statute 206.45 - Full Text and Legal Analysis

The 2025 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 206
MOTOR AND OTHER FUEL TAXES

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F.S. 206.45

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.

(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.

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Amendments to 206.45

Annotations, Discussions, Cases:

Cases Citing Statute 206.45

Total Results: 4

Ago

Florida Attorney General Reports | Filed: Jun 22, 2000 | Docket: 3256470

Published

which relates to fuel and other pollutants. 2 Section 206.45(2)(c), Fla. Stat. 3 Section 206.605(1), Fla

Leon County v. Department of Revenue

648 So. 2d 1215, 1995 Fla. App. LEXIS 147, 1995 WL 13428

District Court of Appeal of Florida | Filed: Jan 17, 1995 | Docket: 64753634

Published

Gas Tax Collection Trust Fund as provided by section 206.45, Florida Statutes, for eventual allocation

Department of Revenue v. Leon County

560 So. 2d 318, 1990 Fla. App. LEXIS 2791, 1990 WL 48658

District Court of Appeal of Florida | Filed: Apr 23, 1990 | Docket: 64650133

Published

Section 206.41, the implementing legislation. Section 206.45 provides for deposit of gas tax proceeds into

Ago

Florida Attorney General Reports | Filed: Apr 20, 1981 | Docket: 3257494

Published

what the mode of payment of taxes is to be. Section 206.45, F.S., provides in pertinent part: All