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: Fla. Dist. Ct. App. | Date Filed: 2024-03-06T00:00:00-08:00

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: Fla. Dist. Ct. App. | Date Filed: 2022-03-30T00:53:00-07:00

Snippet: § 766.201(2)(b), Fla. Stat. (2020). Section 766.207(7)(k) provides that “[a] defendant who rejects a claimant…subject to the provisions of s. 766.209(3).” § 766.207(7)(k), Fla. Stat. (2020). In turn, section 766.209

James Farmer v. State of Florida

Court: Fla. Dist. Ct. App. | Date Filed: 2019-04-29T00:00:00-07:00

Citation: 268 So. 3d 1009

Snippet: 8 At eighteen, a person obtains the Laws ch. 207 § 7 (2018); Mich. Comp. Laws § 551.103 (2018); Minn

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

Court: Fla. Dist. Ct. App. | Date Filed: 2018-04-04T00:53:00-07:00

Snippet: . . § 766.207(7), Fla. Stat. (2014). Our supreme court has interpreted section 766.207(7)(b) as permitting…medical negligence wrongful death arbitration. § 766.207(7)(b), Fla. Stat. Section 766.202(3) and (8), Florida…”) III. Attorney’s Fees. Section 766.207(7)(f), Florida Statutes (2014), governs attorneys’

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

Court: Fla. Dist. Ct. App. | Date Filed: 2017-07-12T00:00:00-07:00

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…evidence of these complaints pursuant to section 501.207(7), Florida Statutes. While we conclude that the statements

Allstate Insurance Company v. Orthopedic Specialists, etc.

Court: Fla. | Date Filed: 2017-01-26T00:00:00-08:00

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’

Eileen Hernandez, M.D. v. Lualhati Crespo

Court: Fla. | Date Filed: 2016-12-22T00:00:00-08:00

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

Meridian Pain & Diagnostics, Inc. v. Greber

Court: Fla. Dist. Ct. App. | Date Filed: 2016-07-27T00:00:00-07:00

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… that an arbitration panel may award. § 766.207(7)(a)-(d) (2013). 1 After the parties unsuccessfully…are capped at fifteen percent of any award. § 766.207(7)(b),(d) and (f), Fla. Stat. (2013). 2

Estate of Michelle Evette McCall v. United States

Court: Fla. | Date Filed: 2014-03-13T00:00:00-07:00

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…holding, this Court first concluded that “section 766.207(7)(b) is neither clear nor unambiguous.” Id. at 968…intent “can be obtained by interpreting section 766.207(7)(b) so that each claimant is fairly and reasonably

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

Court: Fla. | Date Filed: 2013-05-16T00:00:00-07:00

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: Fla. Dist. Ct. App. | Date Filed: 2013-04-10T00:00:00-07:00

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… of economic damages is governed by section 766.207(7). That section states, in relevant part: (7) Arbitration…offset by any collateral source payments. § 766.207(7)(a), Fla. Stat. (2012). Furthermore, “economic damages…. (2012). An award made pursuant to section 766.207(7) is treated as final agency action. See § 766.212

Franks v. Bowers

Court: Fla. Dist. Ct. App. | Date Filed: 2011-03-16T00:00:00-07:00

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: Fla. Dist. Ct. App. | Date Filed: 2010-10-13T00:00:00-07:00

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…maximum of $250,000 per incident...." Id. § 766.207(7)(b). This has been interpreted to mean $250,000 …economic damages and non-economic damages. Id. § 766.207(7)(a), (b). Non-economic damages are capped at $250,000

Samples v. Florida Birth-Related Neurological

Court: Fla. Dist. Ct. App. | Date Filed: 2010-06-18T00:00:00-07:00

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: Fla. Dist. Ct. App. | Date Filed: 2010-03-31T00:00:00-07:00

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…statute and the $250,000 limitation in section 766.207(7)(b) were both established in *926 1988 and have

Lifemark Hospitals of Florida, Inc. v. Afonso

Court: Fla. Dist. Ct. App. | Date Filed: 2009-03-11T00:00:00-07:00

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

Snippet: amended section 766.207(7) in 2003 and added the underlined language as follows: 766.207(7)Arbitration pursuant…statutory construction, namely, whether section 766.207(7), Florida Statutes (2003), limits awardable economic…recoverable pursuant to sections 766.202(3) and 766.207(7), were not limited to the damages available under…the 2003 amendments to sections 766.202 and 766.207(7) limited Afonso's economic damages to those…following limitations language" in section 766.207(7) did not limit the economic damages that could be

Gottlieb v. Samiian

Court: Fla. Dist. Ct. App. | Date Filed: 2008-12-04T23:53:00-08:00

Citation: 999 So. 2d 678

Snippet: Division of Administrative hearings. See § 766.207(7)(h), Fla. Stat. (2003). *680 On April 13, 2004, …the life expectancy of the decedent. See §§ 766.207(7), 768.21(1), Fla. Stat. (2003). We decline to automatically

Lewis v. Enterprise Leasing Co.

Court: Fla. Dist. Ct. App. | Date Filed: 2005-10-05T00:53:00-07:00

Citation: 912 So. 2d 349

Snippet: $250,000.00 noneconomic damages cap in section 766.207(7)(b), Florida Statutes (2004), one of the arbitration…aggregate to all claimants. However, section 766.207(7)(b) uses different language and serves a different…. One distinguishing factor is that section 766.207(7)(b) contains an ambiguity not present in section…Another distinguishing factor is that section 766.207(7)(b), regarding medical malpractice, limits the recovery…amount of the cap, as the limitation of section 766.207(7)(b) is an absolute bar, because even if a plaintiff

Barlow v. North Okaloosa Medical Center

Court: Fla. | Date Filed: 2004-02-11T23:53:00-08:00

Citation: 877 So. 2d 655

Snippet: to maintain the decedent. Notably, Section 766.207(7)(a), Florida Statutes, calls for an award of "… the voluntary arbitration process, section 766.207(7) provides that a claimant who submits to arbitration…offset by any collateral source payments. § 766.207(7)(a), Fla. Stat. (2002). Section 766.202 defines …The plain language of sections 766.202(3) and 766.207(7)(a) indicates that the full range of economic damages…economic damages are recoverable under section 766.207(7)(a), the loss of $5000 in social security retirement

Chester v. Doig

Court: Fla. | Date Filed: 2003-02-06T00:00:00-08:00

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…damages assessed pursuant to this section. § 766.207(7), Fla. Stat. (1997). Chester argues the plain language…the arbitration panel determined that section 766.207(7) did not specifically permit a set-off for settlements…instant case with respect to setoff. *109Section 766.207(7)(a) provides that net economic damages be offset…any collateral source payments, while section 766.207(7)(c) provides that damages for future economic losses