Florida Statute 206.94 - Full Text and Legal Analysis

The 2025 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 206
MOTOR AND OTHER FUEL TAXES

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F.S. 206.94

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.

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Amendments to 206.94

Annotations, Discussions, Cases:

Cases Citing Statute 206.94

Total Results: 2

United States v. 640.00 Acres of Land, More or Less, in the County of Dade, State of Florida and Virginia Land Company, and Unknown Owners

756 F.2d 842, 1985 U.S. App. LEXIS 28749

Court of Appeals for the Eleventh Circuit | Filed: Apr 3, 1985 | Docket: 317602

Cited 13 times | Published

EAJA); 735 F.2d at 1279. . Pub.L. No. 96-481, § 206, 94 Stat. 2321, 2330 (codified at 28 U.S.C. § 2412

Belcher Oil Co. v. State, Department of Revenue

382 So. 2d 793, 1980 Fla. App. LEXIS 16538

District Court of Appeal of Florida | Filed: Apr 10, 1980 | Docket: 64575649

Published

Department to excuse the penalty required by Section 206.94(1), Florida Statutes (1976). The statute provides