Florida Statute 210.21 - Full Text and Legal Analysis

The 2025 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 210
TAX ON TOBACCO PRODUCTS

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F.S. 210.021

210.021 Payment of taxes by certified check or electronic funds transfer.—

(1) The Secretary of Business and Professional Regulation may require a dealer who sells cigarettes within the state to remit by certified check or electronic funds transfer any tax imposed under s. 210.02.

(2) The Secretary of Business and Professional Regulation shall require for a period not to exceed 12 months that a dealer or agent, during the dealer’s or agent’s initial period of licensure or appointment, remit by certified check or electronic funds transfer any tax imposed under s. 210.02.

(3) The division shall adopt rules pursuant to ss. 120.536(1) and 120.54 to administer this section.

History.—s. 2, ch. 89-153; s. 26, ch. 89-356; s. 14, ch. 94-218; s. 1489, ch. 95-147; s. 2, ch. 2005-228.

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Amendments to 210.021

Annotations, Discussions, Cases:

Cases Citing Statute 210.021

Total Results: 1

State v. City of Tampa

72 So. 2d 371, 1954 Fla. LEXIS 1406

Supreme Court of Florida | Filed: May 7, 1954 | Docket: 64485503

Published

failure to comply with the requirements of F.S. Section 210.21, F.S.A. This Court has consistently held that