Florida Statute 207.014 | 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. 207.014

207.014 Departmental warrant for collection of unpaid taxes.—

(1) Upon the determination of the amount of unpaid taxes and penalties due from a person, the department may issue a warrant, under its official seal, directed to the sheriff of any county of the state, commanding the sheriff to levy upon and sell the goods and chattels of such person found within the sheriff’s jurisdiction for the payment of the amount of such delinquency, with the added penalties and interest and the cost of executing the warrant and conducting the sale, and to return such warrant to the department and pay the department the money collected by virtue thereof. However, any surplus resulting from such sale after all payments of costs, penalties, and delinquent taxes have been made shall be returned to the defaulting person.

(2) The sheriff to whom any such warrant is directed shall proceed upon the same in the same manner as prescribed by law in respect to executions issued against goods and chattels upon judgment by the several circuit courts, except as otherwise provided in this chapter.

(3) In the event there is a contest or claim of any kind with reference to the property levied upon or the amount of taxes, costs, or penalties due, such contest or claim shall be tried in the circuit court in and for the county in which the warrant was executed, as nearly as may be in the same manner and means as such contest or claim would have been tried in such court had the warrant originally issued upon a judgment rendered by such court. The warrant issued as provided in this section shall constitute prima facie evidence of the amount of taxes, interest, and penalties due to the state by the motor carrier; and the burden of proof shall be upon the motor carrier, retail dealer, or distributor of diesel fuel or motor fuel to show that the amounts or penalties were incorrect.

(4) Nothing in this section shall be construed as forfeiting or waiving any rights to collect such taxes or penalties by an action upon any bonds that may be filed with the department under the provisions of this chapter or by suit or otherwise; and in case such suit, action, or other proceeding is instituted for the collection of the tax, such suit, action, or other proceeding shall not be construed as waiving any other right herein provided. Any civil proceeding under this chapter shall not be construed as a waiver or as an estoppel in any criminal proceeding against such person under this chapter.

History.—s. 2, ch. 80-415; s. 1, ch. 81-151; s. 105, ch. 81-259; s. 1091, ch. 95-147; s. 108, ch. 95-417.

Note.—Former s. 206.985.

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F.S. 207.014 on Casetext

Amendments to 207.014

Arrestable Offenses / Crimes under Fla. Stat. 207.014

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 207.014.

Annotations, Discussions, Cases:

Cases Citing Statute 207.014

Total Results: 5

Matches III, Inc. v. Lallouz

Court: Fla. Dist. Ct. App. | Date Filed: 1989-08-08T00:00:00-07:00

Citation: 549 So. 2d 207, 14 Fla. L. Weekly 1873, 1989 Fla. App. LEXIS 4454, 1989 WL 88047

Snippet: Barkdull, Gersten, Jorgenson 8 August 1989 549 So. 2d 207, 14 Fla. L. Weekly 1873, 1989 Fla. App. LEXIS 4454,

Hall v. Hall

Court: Fla. Dist. Ct. App. | Date Filed: 1989-08-08T00:00:00-07:00

Citation: 549 So. 2d 207, 14 Fla. L. Weekly 1875, 1989 Fla. App. LEXIS 4507, 1989 WL 88051

Snippet: Ferguson, Gersten, Hubbart 8 August 1989 549 So. 2d 207, 14 Fla. L. Weekly 1875, 1989 Fla. App. LEXIS 4507,

McNair v. Megabank, Inc.

Court: Fla. Dist. Ct. App. | Date Filed: 1989-07-05T00:00:00-07:00

Citation: 547 So. 2d 207, 14 Fla. L. Weekly 1632, 1989 Fla. App. LEXIS 3726, 1989 WL 73165

Snippet: Baskin, Gersten, Nesbitt 5 July 1989 547 So. 2d 207, 14 Fla. L. Weekly 1632, 1989 Fla. App. LEXIS 3726,

Saint Andrew's School of Boca Raton, Inc. v. Walker

Court: Fla. Dist. Ct. App. | Date Filed: 1989-03-22T00:00:00-08:00

Citation: 540 So. 2d 207, 14 Fla. L. Weekly 727, 1989 Fla. App. LEXIS 1500, 1989 WL 24745

Snippet: Glickstein, Letts, Mark, Polen 22 March 1989 540 So. 2d 207, 14 Fla. L. Weekly 727, 1989 Fla. App. LEXIS 1500,

State Ex Rel. Landis v. S. H. Kress & Co.

Court: Fla. | Date Filed: 1934-06-08T00:00:00-08:00

Citation: 155 So. 823, 115 Fla. 189, 1934 Fla. LEXIS 1488

Snippet: S.C. 544, 51 S.E. Rep. 455. See also 41 C. J. 207; 14 C. J. 1293; State v. B. C. M. R. R. Co., 25 Vt