Florida Statutes

Fla. Stat. § 206.94 (2025)

Department may estimate diesel fuels sold or used.

✓ 2025 Florida Statutes — current through the 2025 Regular Session

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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.

Notes of Decisions

Cited in 1 case, 1980–1980 · leading case: Belcher Oil Co. v. State, Dep't of Revenue, 382 So. 2d 793 (Fla. 1st DCA 1980).

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Belcher Oil Co. v. State, Dep't of Revenue, 382 So. 2d 793 (Fla. 1st DCA 1980). · cites it 3× “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).”

— 206.94(1) — 1 case

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

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