Florida Statute 207.005 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 207
TAX ON OPERATION OF COMMERCIAL MOTOR VEHICLES

View Entire Chapter

F.S. 207.005

207.005 Returns and payment of tax; delinquencies; calculation of fuel used during operations in the state; credit; bond.—

(1) The taxes levied under this chapter shall be due and payable on the first day of the month following the last month of the reporting period. The department may promulgate rules for requiring and establishing procedures for annual, semiannual, or quarterly filing. The reporting period shall be the 12 months beginning July 1 and ending June 30. It shall be the duty of each motor carrier registered or required to be registered under the provisions of this chapter to submit a return within 30 days after the due date. The due date shall be as follows:

(a) If annual filing, the due date shall be July 1;

(b) If semiannual filing, the due dates shall be January 1 and July 1; or

(2) The amount of fuel used in the propulsion of any commercial motor vehicle within this state may be calculated, if the motor carrier maintains adequate records, by applying total interstate vehicular consumption of all diesel fuel and motor fuel used as related to total miles traveled and applying such rate to total miles traveled within this state. In the absence of adequate documentation by the motor carrier, the department is authorized to promulgate rules converting miles driven to gallons used.

(3) For the purpose of computing the carrier’s liability for the road privilege tax, the total gallons of fuel used in the propulsion of any commercial motor vehicle in this state shall be multiplied by the rates provided in parts I, II, and IV of chapter 206. From the sum determined by this calculation, there shall be allowed a credit equal to the amount of the tax per gallon under parts I, II, and IV of chapter 206 for each gallon of fuel purchased in this state during the reporting period when the diesel fuel or motor fuel tax was paid at the time of purchase. If the tax paid under parts I, II, and IV of chapter 206 exceeds the total tax due under this chapter, the excess may be allowed as a credit against future tax payments, until the credit is fully offset or until eight calendar quarters shall have passed since the end of the calendar quarter in which the credit accrued, whichever occurs first. A refund may be made for this credit provided it exceeds $10.

(4) The department is authorized to promulgate the necessary rules to provide for an adequate bond from each motor carrier to ensure payment of taxes required under this chapter.

History.—s. 2, ch. 80-415; s. 1, ch. 81-151; s. 103, ch. 81-259; s. 30, ch. 83-3; s. 12, ch. 83-138; s. 68, ch. 83-217; s. 3, ch. 84-260; s. 1, ch. 84-334; s. 4, ch. 84-353; s. 98, ch. 90-136; s. 6, ch. 90-329; s. 10, ch. 90-351; s. 2, ch. 94-306; s. 105, ch. 95-417.

Note.—Former s. 206.975.

F.S. 207.005 on Google Scholar

F.S. 207.005 on Casetext

Amendments to 207.005

Arrestable Offenses / Crimes under Fla. Stat. 207.005

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 207.005.

Annotations, Discussions, Cases:

Cases Citing Statute 207.005

Total Results: 10

DAVID WILSON v. AMERILIFE OF EAST PASCO, L L C

Court: District Court of Appeal of Florida | Date Filed: 2019-05-08

Citation: 270 So. 3d 542

Snippet: the defendant's counterclaims. Id. at 203, 207.5 Owens distinguished Design Benefit

Rebecca Lee Falcon v. State of Florida

Court: Supreme Court of Florida | Date Filed: 2015-03-19

Citation: 162 So. 3d 954, 40 Fla. L. Weekly Supp. 151, 2015 Fla. LEXIS 534

Snippet: without the possibility of parole for the murder and 207.5 months in prison for the attempted armed robbery

State v. Beach Blvd Automotive, Inc.

Court: District Court of Appeal of Florida | Date Filed: 2014-05-19

Citation: 139 So. 3d 380, 2014 WL 2040853, 2014 Fla. App. LEXIS 7574

Snippet: transaction involved in a violation of the law. § 501.207(5), Fla. Stat. (2011). Appellant first argues on appeal

O'HARA v. State

Court: District Court of Appeal of Florida | Date Filed: 2007-09-19

Citation: 964 So. 2d 839, 2007 WL 2713539

Snippet: the total weight of a Vicoprofen tablet is only 207.5 milligrams. Id. As noted above, under the State's

State v. Steele

Court: Supreme Court of Florida | Date Filed: 2006-02-02

Citation: 921 So. 2d 538

Snippet: recommend the death penalty. See Utah Code Ann. § 76-3-207(5)(b) (2003); State v. Carter, 888 P.2d 629, 655 (Utah

State v. White

Court: Supreme Court of Florida | Date Filed: 2004-12-23

Citation: 891 So. 2d 502, 2004 WL 2973858

Snippet: Stat. § 980.01(7) (2003); 725 Ill. Comp. Stat. 207/5(f) (2004). The statutory schemes in these states

Baker v. State

Court: District Court of Appeal of Florida | Date Filed: 1988-06-08

Citation: 526 So. 2d 202, 1988 WL 56512

Snippet: accused does not indicate pedophilic tendencies. *207 5. The history of the accused is devoid of incidents

In Re Estate of Caldwell

Court: Supreme Court of Florida | Date Filed: 1971-03-31

Citation: 247 So. 2d 1

Snippet: Stevenson's Heirs v. Sullivant, 5 Wheat [18 U.S.] *7 207, [5 L.Ed. 70] Text 260, where the Court said as follows:

Garner v. State

Court: District Court of Appeal of Florida | Date Filed: 1969-02-07

Citation: 218 So. 2d 460, 1969 Fla. App. LEXIS 6259

Snippet: 386; Hughes v. State, Fla.App.1958, 103 So.2d 207. (5) Introduction of evidence “obtained through police

Food Fair Stores, Inc. v. Zoning Board of Appeals

Court: District Court of Appeal of Florida | Date Filed: 1962-06-27

Citation: 143 So. 2d 58, 1962 Fla. App. LEXIS 3007

Snippet: R. 500; A.G. Construction Co. v. Scott, 136 A. 207, 5 N.J. Misc. 251; Cayce v. Hopkinsville, 217 Ky.