Florida Statute 206.94 - Full Text and Legal Analysis

206.94 Department may estimate diesel fuels sold or used.—When any person neglects or refuses to file any report as required by s. 206.91 or files an incorrect or fraudulent report, the department shall determine, after investigation, the number of gallons of diesel fuels with respect to which the person has incurred liability under this part for any particular period and fix the amount of taxes due and payable thereon, to which taxes due shall be added the penalties and interest imposed by s. 206.44 as a penalty for the default of such person. The department may settle or compromise such penalties pursuant to s. 213.21.

History.—s. 10, ch. 19446, 1939; CGL 1940 Supp. 1167(112); s. 11, ch. 26718, 1951; s. 7, ch. 63-253; s. 1, ch. 63-301; s. 5, ch. 65-371; s. 2, ch. 65-420; ss. 21, 35, ch. 69-106; s. 1, ch. 70-995; s. 7, ch. 76-261; s. 8, ch. 81-178; s. 10, ch. 83-137; s. 17, ch. 89-356; s. 86, ch. 95-417.

Note.—Former s. 209.10.

Cases Citing F.S. 206.94

Fla. Stat. § 206.94 (2026) Copy Cite Official Site Syfertize CourtListener Amendments
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·United States v. 640.00 Acres of Land, More or Less, in the Cnty. of Dade, State of Florida & Virginia Land Co., & Unknown Owners, 756 F.2d 842 (11th Cir. 1985).
Cited 13 times | Published | Court of Appeals for the Eleventh Circuit | 1985 U.S. App. LEXIS 28749
EAJA); 735 F.2d at 1279. . Pub.L. No. 96-481, § 206, 94 Stat. 2321, 2330 (codified at 28 U.S.C. § 2412
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Cited as authority(citing case) (2004)
phrase: "rule_authority"
Cited as authority(citing case) (2003)
phrase: "rule_authority"
Cited as authority(citing case) (1995)
phrase: "rule_authority"
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Belcher Oil Co. v. State, Dep't of Revenue, 382 So. 2d 793 (Fla. 1st DCA 1980).
Published | Florida 1st District Court of Appeal | 1980 Fla. App. LEXIS 16538
...Of course, we find none of these special circumstances present in the case at bar. We agree with the ruling of the Department that the absence of fraud, or intentional misreporting or nonpayment of the tax does not authorize the Department to excuse the penalty required by Section 206.94(1), Florida Statutes (1976)....
...The court was undoubtedly referring to subparagraph (5) of Section 212.12, which provided that for good cause shown the Department was authorized to “compromise penalties after its investigation reveals that the penalty would be too severe or unjust”. We find no such language with respect to penalties under Section 206.94(1)....

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Cases Citing F.S. 206.94

·United States v. 640.00 Acres of Land, More or Less, in the Cnty. of Dade, State of Florida & Virginia Land Co., & Unknown Owners, 756 F.2d 842 (11th Cir. 1985).

Belcher Oil Co. v. State, Dep't of Revenue, 382 So. 2d 793 (Fla. 1st DCA 1980).