Florida Statute 206.86 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 206
MOTOR AND OTHER FUEL TAXES

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F.S. 206.86

206.86 Definitions.—As used in this part:

(1) “Diesel fuel” means all petroleum distillates commonly known as diesel #2, biodiesel, or any other product blended with diesel or any product placed into the storage supply tank of a diesel-powered motor vehicle.

(2) “Taxable diesel fuel” or “fuel” means any diesel fuel not held in bulk storage at a terminal which has not been dyed for exempt use in accordance with Internal Revenue Code requirements.

(3) “User” includes any person who uses diesel fuels within this state for the propulsion of a motor vehicle on the public highways of this state, even though the motor is also used for a purpose other than the propulsion of the vehicle.

(4) “Removal” means any physical transfer of diesel fuel and any use of diesel fuel other than as a material in the production of diesel fuel.

(5) “Blender” means any person who produces blended diesel fuel outside the bulk transfer/terminal system.

(6) “Colorless marker” means material that is not perceptible to the senses until the diesel fuel into which it is introduced is subjected to a scientific test.

(7) “Dyed diesel fuel” means diesel fuel that is dyed in accordance with United States Environmental Protection Agency or Internal Revenue Service requirements for high sulfur diesel fuel or low sulfur diesel fuel.

(8) “Ultimate vendor” means a licensee that sells undyed diesel fuel to the United States or its departments or agencies in bulk lots of not less than 500 gallons in each delivery or to the user of the diesel fuel for use on a farm for farming purposes.

(9) “Local government user of diesel fuel” means any county, municipality, or school district licensed by the department to use untaxed diesel fuel in motor vehicles.

(10) “Mass transit system” means any licensed local transportation company providing local bus service that is open to the public and that travels regular routes.

(11) “Diesel fuel registrant” means anyone required by this chapter to be licensed to remit diesel fuel taxes, including, but not limited to, terminal suppliers, importers, local government users of diesel fuel, and mass transit systems.

(12) “Biodiesel” means any product made from nonpetroleum-based oils or fats which is suitable for use in diesel-powered engines. Biodiesel is also referred to as alkyl esters.

(13) “Biodiesel manufacturer” means those industrial plants, regardless of capacity, where organic products are used in the production of biodiesel. This includes businesses that process or blend organic products that are marketed as biodiesel.

History.—s. 1, ch. 19446, 1939; CGL 1940 Supp. 1167(103); s. 2, ch. 26718, 1951; s. 7, ch. 63-253; s. 5, ch. 65-371; s. 2, ch. 65-420; ss. 21, 35, ch. 69-106; s. 1, ch. 70-995; s. 4, ch. 75-286; s. 2, ch. 84-369; s. 62, ch. 87-99; s. 20, ch. 91-112; s. 1083, ch. 95-147; s. 70, ch. 95-417; s. 14, ch. 96-323; s. 16, ch. 2003-254; s. 1, ch. 2013-198.

Note.—Former s. 209.01.

F.S. 206.86 on Google Scholar

F.S. 206.86 on Casetext

Amendments to 206.86

Arrestable Offenses / Crimes under Fla. Stat. 206.86

Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 206.86.

Annotations, Discussions, Cases:

Cases Citing Statute 206.86

Total Results: 11

United Specialties of America v. Department of Revenue

Court: District Court of Appeal of Florida | Date Filed: 2001-06-01

Citation: 786 So. 2d 1210, 2001 Fla. App. LEXIS 7534, 2001 WL 584204

Snippet: kerosene meeting the definition of diesel under s. 206.86(1) shall be taxed under part II. (3) “Aviation

TA Operating Corp. v. State, Department of Revenue

Court: District Court of Appeal of Florida | Date Filed: 2000-09-28

Citation: 767 So. 2d 1270, 2000 Fla. App. LEXIS 12374, 2000 WL 1421423

Snippet: Special fuel is defined to include diesel fuel. § 206.86(1), Fla. Stat. (1993). Section 206.87, Florida

In re the Estate of Corbin

Court: District Court of Appeal of Florida | Date Filed: 1992-08-07

Citation: 603 So. 2d 127, 1992 Fla. App. LEXIS 8538, 1992 WL 191174

Snippet: "motor vehicle” is variously defined in section 206.86(2) (pertaining to motor and other fuel taxes);

Camodeca v. Camodeca

Court: District Court of Appeal of Florida | Date Filed: 1985-03-06

Citation: 464 So. 2d 662, 10 Fla. L. Weekly 603, 1985 Fla. App. LEXIS 12623

Snippet: and the decedent. Cf. Munroe v. Carroll, 80 Fla. 206, 86 So. 193 (1920) (plaintiffs sought to establish

Pioneer Oil Co., Inc. v. STATE, ETC.

Court: District Court of Appeal of Florida | Date Filed: 1980-02-18

Citation: 381 So. 2d 263, 1980 Fla. App. LEXIS 16281

Snippet: fuel is supplied for the propulsion thereof," § 206.86(5), Florida Statutes (1977). The initial dealer

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

Court: District Court of Appeal of Florida | Date Filed: 1979-01-10

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

Snippet: for resale to other dealers. Florida Statutes, § 206.86(8). Dealers are permitted to purchase special fuel

Horne v. State

Court: Supreme Court of Florida | Date Filed: 1958-04-09

Citation: 101 So. 2d 864, 1958 Fla. LEXIS 1713

Snippet: 328, 126 So. 789; Munroe v. Carroll, 80 Fla. 206, 86 So. 193. Moreover, no objection was made in this

Stigletts v. McDonald

Court: Supreme Court of Florida | Date Filed: 1938-04-23

Citation: 186 So. 233, 135 Fla. 385, 1938 Fla. LEXIS 1567

Snippet: Fla. 20, 137 So. 6; Monroe v. Carroll, 80 Fla. 206, 86 So. 193; Holmes v. Kilgore,89 Fla. 194, 103 So

Habig v. Bastian

Court: Supreme Court of Florida | Date Filed: 1935-01-04

Citation: 158 So. 508, 117 Fla. 864, 1935 Fla. LEXIS 914

Snippet: reason of interest. See Munroe v. Carroll, 80 Fla. 206,86 South. Rep. 193; Shoemaker v. Powers, 78 Fla. 20

Catlett v. Chestnut, as Exr.

Court: Supreme Court of Florida | Date Filed: 1933-01-02

Citation: 146 So. 241, 107 Fla. 498

Snippet: communication" had with him. Munroe v. Carroll, 80 Fla. 206, 86 Sou. Rep. 193. That Addie Irene Catlett is an interested

Wicker v. Hampton

Court: Supreme Court of Florida | Date Filed: 1932-03-10

Citation: 140 So. 202, 104 Fla. 400

Snippet: S., 4372 C. G. L.; Munroe v. Carroll, 80 Fla. 206, 86 Sou. Rep. 193. Turning now to the written contract