Florida Statute 207.007 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 207
TAX ON OPERATION OF COMMERCIAL MOTOR VEHICLES

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F.S. 207.007

207.007 Offenses; penalties and interest.—

(1) If any motor carrier registered under this chapter fails to file a return and pay any tax liability under this chapter within the time required hereunder, the department may impose a delinquency penalty of $50 or 10 percent of the delinquent taxes due, whichever is greater, if the failure is for not more than 30 days, with an additional 10 percent penalty for each additional 30 days, or fraction thereof, during the time which the failure continues, not to exceed a total penalty of 100 percent in the aggregate. However, the penalty may not be less than $50.

(2) In addition to any other penalties, any delinquent tax shall bear interest at the rate of 1 percent per month, or fraction thereof, calculated from the date the tax was due. If the department enters into a cooperative reciprocal agreement under the provisions of s. 207.0281, the department shall collect and distribute all interest due to other jurisdictions at the same rate as if such interest were due to the state.

(3) Any person who:

(a) Willfully refuses or neglects to make any statement, report, or return required by the provisions of this chapter;

(b) Knowingly makes, or assists any other person in making, a false statement in a return or report or in connection with an application for registration under this chapter; or

is guilty of a felony of the third degree, punishable as provided in s. 775.082, s. 775.083, or s. 775.084. In addition, the department may revoke or suspend the registration privileges under ss. 207.004 and 320.02 of the violator. Each day or part thereof during which a person operates or causes to be operated a commercial motor vehicle without being the holder of an identifying device or having a valid temporary fuel-use or driveaway permit as required by this chapter constitutes a separate offense within the meaning of this section. In addition to the penalty imposed by this section, the defendant shall be required to pay all taxes, interest, and penalties due to the state.

History.—s. 2, ch. 80-415; s. 1, ch. 81-151; s. 55, ch. 85-180; s. 79, ch. 87-6; s. 48, ch. 87-101; s. 8, ch. 87-198; s. 14, ch. 92-320; s. 3, ch. 94-306.

Note.—Former s. 206.983.

F.S. 207.007 on Google Scholar

F.S. 207.007 on Casetext

Amendments to 207.007

Arrestable Offenses / Crimes under Fla. Stat. 207.007

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

S207.007 3a - SALES TAX - NEGLECT TO MAKE REPORT COMMERCIAL MTR VEH TAX - F: T

S207.007 3b - FRAUD-FALSE STATEMENT - MAKE FALSE REPORT VEHICLE TAX ON COMMERCIAL - F: T

S207.007 3c - TAX REVENUE - VIOLATE LAW OPERATION TAX COMMERCIAL MTR VEH - F: T

Annotations, Discussions, Cases:

Cases Citing Statute 207.007

Total Results: 20

Piero Palacios v. Sharnice Lawson

Court: District Court of Appeal of Florida | Date Filed: 2024-03-06

Snippet: and the preclusion of punitive damages. §§ 766.207(7)(b), (d), Fla. Stat. (2020). The incentives for

HEALTHCARE UNDERWRITERS GROUP, INC., AMARNATH VEDERE, M.D. and CARDIOLOGY PARTNERS, P.L. v. DEBORAH SANFORD, as Personal Representative of the ESTATE OF GERALD L. SANFORD

Court: District Court of Appeal of Florida | Date Filed: 2022-03-30

Snippet: § 766.201(2)(b), Fla. Stat. (2020). Section 766.207(7)(k) provides that “[a] defendant who rejects a claimant’s

PLANTATION GENERAL HOSPITAL LIMITED PARTNERSHIP v. DIVISION OF ADMIN. HEARINGS, BERNARD BELZI, etc.

Court: District Court of Appeal of Florida | Date Filed: 2018-04-04

Citation: 243 So. 3d 985

Snippet: . . § 766.207(7), Fla. Stat. (2014). Our supreme court has interpreted section 766.207(7)(b) as permitting

Outreach Housing, LLC v. Office of the Attorney General, Department of Legal Affairs

Court: District Court of Appeal of Florida | Date Filed: 2017-07-12

Citation: 221 So. 3d 691, 2017 WL 2983990, 2017 Fla. App. LEXIS 10052

Snippet: admitted into evidence pursuant to section 501.207(7), Florida Statutes (2008). Nevertheless, the trial

Allstate Insurance Company v. Orthopedic Specialists, etc.

Court: Supreme Court of Florida | Date Filed: 2017-01-26

Citation: 212 So. 3d 973, 42 Fla. L. Weekly Supp. 38, 2017 WL 372092, 2017 Fla. LEXIS 194

Snippet: (“Arbitration is not voluntary according to section 766.207(7)(k) because ‘a claimant who rejects a defendant’s

Eileen Hernandez, M.D. v. Lualhati Crespo

Court: Supreme Court of Florida | Date Filed: 2016-12-22

Citation: 211 So. 3d 19, 41 Fla. L. Weekly Supp. 625, 2016 WL 7406537, 2016 Fla. LEXIS 2718

Snippet: . § 766.207(7)(f)-(g), Fla. Stat. (2003). . § 766.207(7)(e), Fla. Stat. . § 766,207(7)(h), Fla.

Meridian Pain & Diagnostics, Inc. v. Greber

Court: District Court of Appeal of Florida | Date Filed: 2016-07-27

Citation: 197 So. 3d 153, 2016 Fla. App. LEXIS 11380, 2016 WL 4035874

Snippet: So.2d 465, 466 (Fla. 3d DCA 2004). Section 766.207(7) places significant limitations on the damages that

Estate of Michelle Evette McCall v. United States

Court: Supreme Court of Florida | Date Filed: 2014-03-13

Citation: 134 So. 3d 894, 39 Fla. L. Weekly Supp. 104, 2014 WL 959180, 2014 Fla. LEXIS 933

Snippet: to arbitrate. Id. at 193 (describing section 766.207(7), Fla. Stat. (Supp.1988)). They also capped noneconomic

Samples v. Florida Birth-Related Neurological Injury Compensation Ass'n

Court: Supreme Court of Florida | Date Filed: 2013-05-16

Citation: 114 So. 3d 912, 38 Fla. L. Weekly Supp. 317, 2013 WL 2096260, 2013 Fla. LEXIS 1001

Snippet: So.2d at 967 (emphasis omitted) (quoting § 766.207(7)(b), Fla. Stat. (1997)). Having determined that

Estrada v. Mercy Hospital, Inc.

Court: District Court of Appeal of Florida | Date Filed: 2013-04-10

Citation: 121 So. 3d 51, 2013 WL 1442251, 2013 Fla. App. LEXIS 5665

Snippet: appeal concerns the interpretation of section 766.207(7)(a), Florida Statutes (2012), which provides for

Franks v. Bowers

Court: District Court of Appeal of Florida | Date Filed: 2011-03-16

Citation: 62 So. 3d 16, 2011 Fla. App. LEXIS 3493, 2011 WL 891941

Snippet: trial. See §§ 766.106(3)(b)(3); 766.207(2); 766.207(7); 766.118(2), Fla. Stat. The arbitration clause

Deno v. Lifemark Hospital of Florida, Inc.

Court: District Court of Appeal of Florida | Date Filed: 2010-10-13

Citation: 45 So. 3d 959, 2010 Fla. App. LEXIS 15568, 2010 WL 3984806

Snippet: severally liable for all damages assessed. Id. § 766.207(7)(h). The issue before us is how to calculate the

Samples v. Florida Birth-Related Neurological

Court: District Court of Appeal of Florida | Date Filed: 2010-06-18

Citation: 40 So. 3d 18, 2010 Fla. App. LEXIS 8763, 2010 WL 2425998

Snippet: $250,000 per incident in violation of section 766.207(7)(b), Florida Statutes. Id. at 963. The district

Parham v. FLORIDA HEALTH SCIENCES CENTER, INC.

Court: District Court of Appeal of Florida | Date Filed: 2010-03-31

Citation: 35 So. 3d 920, 2010 Fla. App. LEXIS 4183, 2010 WL 1222925

Snippet: and punitive damages are unavailable. See § 766.207(7)(b), (d). Thus, the primary benefit of voluntary

Lifemark Hospitals of Florida, Inc. v. Afonso

Court: District Court of Appeal of Florida | Date Filed: 2009-03-11

Citation: 4 So. 3d 764, 2009 Fla. App. LEXIS 1944, 2009 WL 605342

Snippet: statutory construction, namely, whether section 766.207(7), Florida Statutes (2003), limits awardable economic

Gottlieb v. Samiian

Court: District Court of Appeal of Florida | Date Filed: 2008-12-05

Citation: 999 So. 2d 678, 2008 WL 5101153

Snippet: Division of Administrative hearings. See § 766.207(7)(h), Fla. Stat. (2003). *680 On April 13, 2004,

Lewis v. Enterprise Leasing Co.

Court: District Court of Appeal of Florida | Date Filed: 2005-10-05

Citation: 912 So. 2d 349, 2005 WL 2447873

Snippet: $250,000.00 noneconomic damages cap in section 766.207(7)(b), Florida Statutes (2004), one of the arbitration

Barlow v. North Okaloosa Medical Center

Court: Supreme Court of Florida | Date Filed: 2004-02-12

Citation: 877 So. 2d 655, 29 Fla. L. Weekly Supp. 64, 2004 Fla. LEXIS 185, 2004 WL 252036

Snippet: to maintain the decedent. Notably, Section 766.207(7)(a), Florida Statutes, calls for an award of "net

Chester v. Doig

Court: Supreme Court of Florida | Date Filed: 2003-02-06

Citation: 842 So. 2d 106, 28 Fla. L. Weekly Supp. 126, 2003 Fla. LEXIS 164, 2003 WL 252142

Snippet: *108arbitration with Dr. Doig, and under section 766.207(7), the following limitations on damages apply: (7)

Barlow v. North Okaloosa Medical Center

Court: District Court of Appeal of Florida | Date Filed: 2002-02-12

Citation: 809 So. 2d 71, 2002 Fla. App. LEXIS 1355, 2002 WL 205809

Snippet: economic damages, in accordance with section 766.207(7)(a), Florida Statutes (2001). But section 766.202(2)(a)