The 2023 Florida Statutes (including Special Session C)

Title XIV
TAXATION AND FINANCE

Chapter 210
TAX ON TOBACCO PRODUCTS

View Entire Chapter

F.S. 210.06

210.06 Affixation of stamps; presumption.—

(1) Every dealer within the state shall affix or cause to be affixed to such package or container of such cigarettes such stamps as are required under this section within 10 days after receipt of such products. Dealers outside this state shall affix such stamps before the shipment of cigarettes into this state.

(a) A tax stamp shall be applied to all cigarette packages intended for sale or distribution to consumers subject to the tax imposed under s. 210.02, except as otherwise provided in this part.

(b) No stamp shall be applied to any cigarette package exempt from tax under 26 U.S.C. s. 5704 that is distributed by a manufacturer pursuant to federal regulations.

(c) Dealers may apply stamps only to cigarette packages received directly from a manufacturer or importer of cigarettes, or a distributing agent representing a manufacturer or importer of cigarettes, who possesses a valid and current permit under this part.

(2) Each retail dealer shall open such box, carton or other container of cigarettes prior to exposing for sale or selling such cigarettes and examine the packages contained therein for the purpose of ascertaining whether or not the said packages have affixed thereto the proper tax stamp. If unstamped or improperly stamped packages of cigarettes are discovered, the retail dealer shall immediately notify the dealer from whom said cigarettes were purchased. Upon such notification, the dealer from whom said cigarettes were purchased shall replace such unstamped or improperly stamped packages of cigarettes with those upon which stamps have been properly affixed, or immediately affix thereto the proper amount of stamps.

(3) Whenever any cigarettes are found in the place of business of any such retail dealer, or in the possession of any other person without the stamps affixed, the presumption shall be that such cigarettes are kept in violation of the provisions of this law.

(4) Stamps shall be affixed to each package of cigarettes of an aggregate denomination not less than the amount of the tax upon the contents therein, and shall be affixed in such manner as to be visible to the purchaser. All stamps shall be affixed in the manner prescribed by the division. The state may not impose an additional charge on stamps for printing costs.

(5) Except as provided in s. 210.04(9) or s. 210.09(1), no person, other than a dealer or distributing agent that receives unstamped cigarette packages directly from a cigarette manufacturer or importer in accordance with this section and s. 210.085, shall hold or possess an unstamped cigarette package. Dealers shall be permitted to set aside, without application of stamps, only such part of the dealer’s stock that is identified for sale or distribution outside this state. If a dealer maintains stocks of unstamped cigarette packages, such unstamped packages shall be stored separately from stamped product packages. No unstamped cigarette packages shall be transferred by a dealer to another facility of the dealer within this state or to another person within this state.

History.—s. 4, ch. 21946, 1943; s. 4, ch. 22645, 1945; s. 1, ch. 26320, 1949; ss. 16, 35, ch. 69-106; s. 5, ch. 79-11; s. 4, ch. 87-86; s. 1, ch. 89-293; s. 3, ch. 2005-228.

F.S. 210.06 on Google Scholar

F.S. 210.06 on Casetext

Amendments to 210.06

Arrestable Offenses / Crimes under Fla. Stat. 210.06

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 210.06.

Annotations, Discussions, Cases:

Cases from cite.case.law:

IN RE A. JOHNSON, A. v., 577 B.R. 895 (Bankr. D. Kan. 2017)

. . . payments based on their current household size and income would be $315.09 per month under the IBR and $210.06 . . . That amount is more than what is needed to make a monthly payment under the REPAYE program of $210.06 . . . Debtors are eligible for the REPAYE program, with a monthly payment of $210.06 per month for 20 years . . .

UNITED STATES v. BECKFORD,, 964 F. Supp. 993 (E.D. Va. 1997)

. . . ALI Model Penal Code § 210.06 (Proposed Official Draft, 1962)). Indeed, in Barfield v. . . .

In KRITT, KRITT, v. KRITT,, 190 B.R. 382 (B.A.P. 9th Cir. 1995)

. . . Wicker, Moore’s Federal Practice ¶ 210.06 (2d ed. 1985) (“[A] party may not seek a new trial simply on . . .

In ASHLEY, ASHLEY, v. C. CHURCH L., 903 F.2d 599 (9th Cir. 1990)

. . . Wicker, Moore’s Federal Practice ¶ 210.06 (2d ed. 1985) (“[A] party may not seek a new trial simply on . . .

In ASHLEY, ASHLEY, v. C. CHURCH L., 903 F.2d 599 (9th Cir. 1990)

. . . Wicker, Moore’s Federal Practice 11 210.06 (2d ed. 1985) (“[A] party may not seek a new trial simply . . .

HANSON, v. PARKSIDE SURGERY CENTER N. M. D. N. M. D. P. C., 872 F.2d 745 (6th Cir. 1989)

. . . See generally 9 Moore, Ward & Lucas, Moore’s Federal Practice ¶¶210.06[3], 210.08 (2d ed. 1988). . . . .

B. CARLTON L. v. H. C. PRICE COMPANY, 640 F.2d 573 (5th Cir. 1981)

. . . Moore, Federal Practice t 210.06 (2d ed. 1980); Accord, Davis v. . . .

UNITED STATES v. MILLS, Jr., 597 F.2d 693 (9th Cir. 1979)

. . . Fed.R.App.P. 10(c); 7 Moore’s Federal Practice, ¶210.06(2). . . .

v., 65 T.C. 351 (T.C. 1975)

. . . to produce an additional liability in respect of petitioners’ income tax for 1969 in the amount of $210.06 . . . On April 5, 1972, petitioners paid to respondent by check the sum of $216.36 which represented $210.06 . . . determination of respondent is sustained, petitioners’ additional tax liability is $1,364.35 less $210.06 . . .

HAYES, v. CONSOLIDATED SERVICE CORPORATION, 517 F.2d 564 (1st Cir. 1975)

. . . Moore, Federal Practice ¶ 210.06[1]. (1973). . . .

, 5 B.T.A. 61 (B.T.A. 1926)

. . . For example, one stockholder received a check for $283.04 which represented “ $210.06 refund on wheat . . .

LEWELLYN, v. GULF OIL CORP., 245 F. 1 (3d Cir. 1917)

. . . A claim for abatement of this overcharge, amounting to $210.06, was filed with the collector June 9; . . . Lewellyn, collector, the sum of $8,862.50, being the amount of said assessment, less the $210.06 for . . . Gulf Oil Corporation, on the 5th day of November, 1914, paid the said collector the additional sum of $210.06 . . . , the Commissioner of Internal Revenue reconsidered and allowed the previous claim or abatement of $210.06 . . . assessment of said income tax, to wit, $114,034.-34, and also the amount of the credit allowed thereon of $.210.06 . . .

GULF OIL CORP. v. LEWELLYN,, 242 F. 709 (W.D. Pa. 1916)

. . . A claim for abatement of this overcharge, amounting to $210.06, was filed with the collector June 9, . . . Dewellyn, collector, the sum of $8,862.50, being the amount of said assessment, less the $210.06 for . . . Gulf Oil Corporation, on the 5th day of November, 1914, paid the said collector the additional sum of $210.06 . . . the Commissioner of Internal Revenue reconsidered and allowed the previous claim for abatement of $210.06 . . . assessment of said income tax, to wit, $114,034.34, and also the amount of the credit allowed thereon of $210.06 . . .

GEORGE DEWEY v. THE UNITED STATES, 35 Ct. Cl. 172 (Ct. Cl. 1900)

. . . . — Length, 64.05 m. .(210.06 ft.); breadth, 9.75 m. (31.98 ft.); depth of hold, 5.53 m. (18.14 ft.); . . .