Florida Statute 207.012 | 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. 207.012

207.012 Estimate of amount of tax due and unpaid.—

(1) Whenever any motor carrier neglects or refuses to make and file any report for any reporting period as required by this chapter or files an incorrect or fraudulent report, or is in default in the payment of any taxes and penalties thereon payable under this chapter, the department, after giving at least 10 days’ notice to the motor carrier, shall, from any information it may be able to obtain from its office or elsewhere, estimate the number of gallons of fuel with respect to which the motor carrier has become liable for taxes under this chapter and the amount of taxes due and payable thereon, to which sum shall be added the penalties and interest required under s. 207.007.

(2) In any action or proceeding for the collection of the tax and any penalties or interest imposed in connection therewith, an assessment by the department in the amount of the tax due and the interest or penalties due to the state shall constitute prima facie evidence of the claim of the state; and the burden of proof shall be upon the motor carrier to show that the assessment was incorrect or contrary to law.

History.—s. 2, ch. 80-415; s. 1, ch. 81-151.

Note.—Former s. 206.982.

F.S. 207.012 on Google Scholar

F.S. 207.012 on Casetext

Amendments to 207.012

Arrestable Offenses / Crimes under Fla. Stat. 207.012

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 207.012.

Annotations, Discussions, Cases:

Cases Citing Statute 207.012

Total Results: 20

Planned Parenthood of Southwest and Central Florida v. State of Florida & Planned Parenthood of Southwest & Central Florida v. State of Florida

Court: Fla. | Date Filed: 2024-04-01T00:00:00-07:00

Snippet: facts. Warren & Brandeis, supra, at 195-96, 207-12. - 26 - right

Christopher Dean v. State of Florida

Court: Fla. | Date Filed: 2017-08-31T00:00:00-07:00

Citation: 230 So. 3d 420

Snippet: Supreme Court. See, e.g., Brown v. State, 31 Fla. 207, 12 So. 640, 642 (1893) (“The offense of which there

Lee v. State

Court: Fla. Dist. Ct. App. | Date Filed: 1979-02-26T23:53:00-08:00

Citation: 368 So. 2d 395

Snippet: , 30 So.2d 292 (1947); Brown v. State, 31 Fla. 207, 12 So. 640 (1893); Coppolino v. State, 223 So.2d 68

Coppolino v. State

Court: Fla. Dist. Ct. App. | Date Filed: 1968-11-07T23:53:00-08:00

Citation: 223 So. 2d 68

Snippet: 444, 102 So. 642 (1924); Brown v. State, 31 Fla. 207, 12 So. 640 (1893); Jimenez v. State, 158 Fla. 719,

Killen v. State

Court: Fla. | Date Filed: 1957-02-19T23:53:00-08:00

Citation: 92 So. 2d 825

Snippet: Fla. 494, 24 So. 485; Brown v. State, 31 Fla. 207, 12 So. 640. Appellant relies upon the per curiam opinion

Jimenez v. State

Court: Fla. | Date Filed: 1947-04-08T00:00:00-08:00

Citation: 30 So. 2d 292, 158 Fla. 719, 1947 Fla. LEXIS 620

Snippet: him." In Brown v. The State, 31 Florida, 207, 12 So. 640, appellant was charged with murder in the

Hodella v. State

Court: Fla. | Date Filed: 1946-11-01T00:00:00-08:00

Citation: 27 So. 2d 674, 158 Fla. 94, 1946 Fla. LEXIS 483

Snippet: 32 Fla. 462, 14 So. 92; Brown v. State, 31 Fla. 207, 12 So. 640. No reversible error being made to appear

Woods v. State

Court: Fla. | Date Filed: 1944-02-25T00:00:00-07:00

Citation: 17 So. 2d 112, 154 Fla. 203, 1944 Fla. LEXIS 660

Snippet: Fla. 462, 14 So. 92; and Brown v. State, 31 Fla. 207, 12 So. 640. The same rule necessarily applies to assault

Popps v. State

Court: Fla. | Date Filed: 1935-07-08T00:00:00-08:00

Citation: 162 So. 701, 120 Fla. 387, 1935 Fla. LEXIS 1404

Snippet: at least as far back as Brown v. State, 31 Fla. 207, 12 So.2d Rep. 640 (5th headnote), decided in 1893,

State Ex Rel. Sherrill v. Milam

Court: Fla. | Date Filed: 1933-11-17T00:00:00-08:00

Citation: 153 So. 100, 113 Fla. 491

Snippet: Morris v. City of New Orleans, 102 U.S. 203, text 207 (12 Otto) 26 Law Ed. 132, text 133. (Italics supplied

Ammons v. State

Court: Fla. | Date Filed: 1924-12-16T00:00:00-08:00

Citation: 88 Fla. 444, 102 So. 642

Snippet: 200, 85 South. Rep. 651; Brown v. State, 31 Fla. 207, 12 South, Rep. 640; McCoy v. State, 40 Fla. 494, 24

Apalachicola Land & Development Co. v. McRae

Court: Fla. | Date Filed: 1923-11-08T00:00:00-08:00

Citation: 86 Fla. 393, 98 So. 505

Snippet: Knight v. United States Land Ass’n., 142 U. S. 161, 207, 12 Sup. Ct. Rep. 258; San Francisco City & County

Williams v. State

Court: Fla. | Date Filed: 1917-06-07T00:00:00-08:00

Citation: 73 Fla. 1198, 75 So. 785

Snippet: 174, 28 South. Rep. 53; Brown v. State, 31 Fla. 207, 12 South. Rep. 640. The statute referred to above

Raines v. State

Court: Fla. | Date Filed: 1900-01-14T23:53:00-08:00

Citation: 42 Fla. 141

Snippet: 53, 13 South. Rep. 637; Brown v. State, 31 Fla. 207, 12 South. Rep. 640; Reynolds v. State, 33 Fla. 301

Morrison v. State

Court: Fla. | Date Filed: 1900-01-14T23:53:00-08:00

Citation: 42 Fla. 149

Snippet: murder in the first degree. Brown v. State, 31 Fla. 207, 12 South. Rep. 640; Marshall v. State, 32 Fla. 462

Gray v. State

Court: Fla. | Date Filed: 1900-01-14T23:53:00-08:00

Citation: 42 Fla. 174

Snippet: verdict must be sustained. Brown v. State, 31 Fla. 207, 12 South. Rep. 640; McCoy v. State, 40 Fla. 494, 24

Williams v. State

Court: Fla. | Date Filed: 1899-01-14T23:53:00-08:00

Citation: 41 Fla. 295

Snippet: 339, 9 South. Rep. 694; Brown v. State, 31 Fla. 207, 12 South. Rep. 640; Barker v. State, 40 Fla. 178,

McCoy v. State

Court: Fla. | Date Filed: 1898-06-14T23:53:00-08:00

Citation: 40 Fla. 494

Snippet: that case and also in Brown v. State, 31 Fla. 207, 12 South, Rep. 640, it is said that the fact that

Reynolds v. State

Court: Fla. | Date Filed: 1894-01-14T23:53:00-08:00

Citation: 33 Fla. 301

Snippet: was-not complied with. In Brown vs. State, 31, Fla., 207, 12 South. Rep., 640, the decision was that offenses

Marshall v. State

Court: Fla. | Date Filed: 1893-06-14T23:53:00-08:00

Citation: 32 Fla. 462

Snippet: the lesser offense. Brown vs. State, 31 Fla., 207, 12 South. Rep., 640. Murder in the second degree is