Florida Statute 206.49 - 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. 206.49

206.49 Invoice to show whether or not tax paid; liability.—

(1) Each terminal supplier or importer, when selling to any other terminal supplier or importer any of the products taxed under this part, shall render an invoice of such sale to the purchaser, and upon such invoice the terminal supplier or importer rendering such invoice shall plainly state thereon whether or not the tax required will be reported and paid by him or her, and the purchaser buying and receiving such products may fully rely upon the statement made in such invoice.

(2) In the event that a seller and purchaser of motor fuel have been convicted of conspiring to defraud the state of tax imposed under this chapter, the seller and purchaser may be held jointly and severally liable for the tax, interest, and penalties.

History.—s. 13, ch. 15659, 1931; CGL 1936 Supp. 1167(28); s. 1, ch. 70-995; s. 109, ch. 85-342; s. 1080, ch. 95-147; s. 53, ch. 95-417.

Note.—Former s. 208.16.

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Amendments to 206.49

Annotations, Discussions, Cases:

Cases Citing Statute 206.49

Total Results: 2

SILVER SAND CO., ETC. v. Department of Revenue

365 So. 2d 1090, 1979 Fla. App. LEXIS 14034

District Court of Appeal of Florida | Filed: Jan 10, 1979 | Docket: 1314176

Cited 5 times | Published

all invoices as is required by Florida Statutes § 206.49. Silver Sand took no steps to assure itself of

Cash v. State

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

District Court of Appeal of Florida | Filed: Dec 14, 1992 | Docket: 64692706

Published

related provisions in sections 206.49 and 206.56. Section 206.49 provides: (1) Each refiner or importer, when