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Florida Statute 207.2 - Full Text and Legal Analysis
Florida Statute 207.002 | Lawyer Caselaw & Research
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The 2025 Florida Statutes

Title XIV
TAXATION AND FINANCE
Chapter 207
TAX ON OPERATION OF COMMERCIAL MOTOR VEHICLES
View Entire Chapter
F.S. 207.002
207.002 Definitions.As used in this chapter, the term:
(1) “Commercial motor vehicle” means any vehicle not owned or operated by a governmental entity which uses diesel fuel or motor fuel on the public highways; and which has a gross vehicle weight in excess of 26,000 pounds, or has three or more axles regardless of weight, or is used in combination when the weight of such combination exceeds 26,000 pounds gross vehicle weight. The term excludes any vehicle owned or operated by a community transportation coordinator as defined in s. 427.011 or by a private operator that provides public transit services under contract with such a provider.
(2) “Department” means the Department of Highway Safety and Motor Vehicles.
(3) “Diesel fuel” means any liquid product or gas product or combination thereof, including, but not limited to, all forms of fuel known or sold as diesel fuel, kerosene, butane gas, or propane gas and all other forms of liquefied petroleum gases, except those defined as “motor fuel,” used to propel a motor vehicle.
(4) “International Registration Plan” means a registration reciprocity agreement among states of the United States and provinces of Canada providing for payment of license fees or license taxes on the basis of fleet miles operated in various jurisdictions.
(5) “Interstate” means vehicle movement between or through two or more states.
(6) “Intrastate” means vehicle movement from one point within a state to another point within the same state.
(7) “Motor carrier” means any person owning, controlling, operating, or managing any motor vehicle used to transport persons or property over any public highway.
(8) “Motor fuel” means what is commonly known and sold as gasoline and fuels containing a mixture of gasoline and other products.
(9) “Operate,” “operated,” “operation,” or “operating” means and includes the utilization in any form of any commercial motor vehicle, whether loaded or empty, whether utilized for compensation or not for compensation, and whether owned by or leased to the motor carrier who uses it or causes it to be used.
(10) “Person” means and includes natural persons, corporations, copartnerships, firms, companies, agencies, or associations, singular or plural.
(11) “Public highway” means any public street, road, or highway in this state.
(12) “Registrant” means a person in whose name or names a vehicle is properly registered.
(13) “Use,” “uses,” or “used” means the consumption of diesel fuel or motor fuel in a commercial motor vehicle for the propulsion thereof.
History.s. 2, ch. 80-415; s. 1, ch. 81-151; s. 66, ch. 83-217; s. 1, ch. 84-260; s. 40, ch. 85-180; s. 4, ch. 86-243; s. 6, ch. 87-198; s. 102, ch. 95-417; s. 37, ch. 2000-151; s. 2, ch. 2013-160.
Note.Former s. 206.972.

F.S. 207.002 on Google Scholar

F.S. 207.002 on CourtListener

Amendments to 207.002


Annotations, Discussions, Cases:

Cases Citing Statute 207.002

Total Results: 4

Level 3 Communications, LLC v. Jacobs

841 So. 2d 447, 28 Fla. L. Weekly Supp. 191, 2003 Fla. LEXIS 272, 2003 WL 747419

Supreme Court of Florida | Filed: Mar 6, 2003 | Docket: 1234108

Cited 13 times | Published

found in case law." Id. (citation omitted). Section 207.002, which deals with taxation on the operation

City of Miami v. FOP Miami Lodge 20

571 So. 2d 1309, 1989 WL 6162

District Court of Appeal of Florida | Filed: Jan 22, 1991 | Docket: 1173266

Cited 3 times | Published

adjudicative facts."); 1 C. Ehrhardt, Florida Evidence § 207.2, at 58 (2d ed. 1984) ("The matters that can be

Guzman v. Irmadan, Inc.

551 F. Supp. 2d 1368, 2008 U.S. Dist. LEXIS 40560, 2008 WL 1960839

District Court, S.D. Florida | Filed: Apr 29, 2008 | Docket: 2267611

Cited 2 times | Published

1306, 1311 (11th Cir.2007) (citing 29 U.S.C. § 207). [2] The parties dispute whether Guzman simply picked

General Accident Insurance Co. of America v. Southern Insurance Co.

563 So. 2d 186, 1990 Fla. App. LEXIS 4459, 1990 WL 83618

District Court of Appeal of Florida | Filed: Jun 21, 1990 | Docket: 64651192

Published

provides: Commercial motor vehicles, as defined in § 207.002(2) operated upon the roads, and highways, of this