Florida Statute 206.873 | 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. 206.873

206.873 Backup tax.—The taxes imposed by s. 206.41 or s. 206.87 are imposed as a backup tax on the delivery or receipt in this state for any use which is not exempt under s. 206.42, s. 206.62, or s. 206.874 of any of the following:

(1) Any diesel fuel that contains a dye.

(2) Any diesel fuel on which a credit or claim for refund has been allowed.

(3) Any diesel fuel on which tax has not been imposed by this part.

(4) Any motor fuel on which tax has not been imposed by this chapter.

History.—s. 73, ch. 95-417; s. 15, ch. 96-323.

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Amendments to 206.873

Arrestable Offenses / Crimes under Fla. Stat. 206.873

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 206.873.

Annotations, Discussions, Cases:

Cases Citing Statute 206.873

Total Results: 1

United Specialties of America v. Department of Revenue

Court: Fla. Dist. Ct. App. | Date Filed: 2001-06-01T00:00:00-07:00

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

Snippet: is liable for the backup tax imposed under s. 206.873. (6) The seller of diesel fuel is jointly and severally…severally liable for the backup tax imposed under s. 206.873 if the seller knows or has reason to know that