206.49

Invoice to show whether or not tax paid; liability.

Find cases: SyfertCases citing this section FL-LEGleg.state.fl.us JustiaFla. Statutes CornellLII Search CasesGoogle Scholar

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.

Notes of Decisions

Cited in 2 cases, 1979–1992 · leading case: SILVER SAND CO., ETC. v. Department of Revenue

Sort: Relevance Newest Treatment

SILVER SAND CO., ETC. v. Department of Revenue (1979) fladistctapp · cites it 2× “* * * The law permits a purchaser such as Silver Sand to assure itself that the taxes are included in the price by demanding that the amount of taxes be separately stated on all invoices as is required by Florida Statutes § 206.49. Silver Sand took no steps to assure itself of…”

Cash v. State (1992) fladistctapp · cites it 3× “Section 206.49 provides: (1) Each refiner or importer, when selling to any other refiner 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 refiner or importer rendering such invoice shall…”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.